Tax is one of the main income sources for a country that is paid by the public. Restaurant tax is a mandatory fee charged to entities or persons for services selling food and / or beverages consumed by the purchaser either in the ministry or in another place with free of charge. Effectiveness research restaurant tax collection was conducted in Toba Samosir. The purpose of this study is to determine and analyze the effectiveness of Tax Collection Restaurant and to identify and analyze factors that influence the effectiveness of the Restaurant Tax Collection Revenue Service Financial Management and Wealth Toba Samosir regency. Based on the results of the Restaurant Tax Collection Effectiveness Analysis at the Department of Revenue Financial Management and Wealth Toba Samosir concluded " yet equally effective " because it is not in accordance with the Regional Regulation Number 1 of 2012 on Local Taxes. Internal factors that cause lack of firmness or legal sanction given to taxpayers who do not obey the restaurant to pay taxes and the lack of socialization of the importance of tax made by the Department of Revenue Financial Management and Wealth Toba Samosir regency. While external factors,namely the lack of knowledge of the importance of tax payers taxes and lack of enthusiasm taxpayer in terms of tax payments. Suggestions for future improvement evaluation is Party Revenue Service Financial Management and Wealth Toba Samosir regency should the restaurant tax purposes in accordance with the Toba Samosir Regency Regulation Number 1 of 2012 on Local Taxes, strict application of sanctions to the taxpayer is delinquent payment of taxes and do education and socialization abiding tax intensively Toba Samosir to the public to raise awareness in terms of tax payments.

Analisis efektivitas pemungutan pajak restoran pada dins pendapatan pengelola keuangan dan kekayaan daerah

ARLILIWATI. 1101120233. Management Of Public Services In The PDAM Kota Pekanbaru. Guided By: Dr. Febri Yuliani, S.Sos. M.Si. Anticipated PDAM Kota Pekanbaru service management in general have not been able to meet the needs of customers well. Technical constraints, especially lack of funds,congestion water delivered, the water is not clear other than that the demage to pipes, drains and Administrative services convoluted in the PDAM Kota Pekanbaru. Supposedly this PDAM Kota Pekanbaru as a company that is trusted by the city government to meet the needs of society pekanbaru,PDAM Kota pekanbaru will be able to realize the goal of clean water of company. The problem in this research is how the conditions of service management at PDAM Kota Pekanbaru in realizing it's objectives and the factors that affect the service management. The concept is the theory that researchers use PDAM Kota Pekanbaru service management, this study used qualitative research methods to study descriptive data. In collecting the data, researchers use interviewing techniques, observation and documentation. By using key informants as sources of information and literatures. These result indicate that the conditions of service management PDAM Kota Pekanbaru are in the category of not yet effective, which it is seen from city taps away goal achievement PDAM Kota Pekanbaru. Factors that affect the service management this PDAM Kota Pekanbaru there are, human resources, facilities and technology, costs, service personel competence, service time, the duty and authority of employees, employee performance, and coaching employees, which to all of these factors are very influential and must be in line for service management in PDAM Kota Pekanbaru.

MANAJEMEN PELAYANAN PUBLIK PADA PDAM KOTA PEKANBARU. OLEH: ARLILIWATI (Arlily305@gmail.com)

Education is an important factor to alleviate society from ignorance, backwardness and poverty. One of some efforts in developing insights and knowledge on various field of knowledge is by reading and Badan Perpustakaan dan Arsip Pekanbaru has attempted to support this activity by embodying Taman Bacaan Masyarakat (TBM). But the TBM programme is not entirely successful to realize as what it is expected because the capability and skill in socializing and funding are inadequate to provide an appropriate facilities like books and reading room. The purpose of this research is to get to know, to describe, and to analyze the socialization of Taman Bacaan Masyarakat who is done by Badan Perpusatakaan dan Arsip Kota Pekanbaru by forming a technical team or officers service on the field. The theory concept used communication theory consisting of communicators, the content of the message delivered, media used, targets or communicant, the effects arising after socialization. This research used qualitative research methods with an assessment of descriptive data. In data collection, the researcher used interview techniques, observation, documentation and literature study with using Snowball Sampling. After research, it is found that the socialization who is done by the technical team is considered still not optimal. Because after socialized, many people have not knew about Taman Bacaan Masyarakat yet. The information is not up to the communicators and communicant so it affects the success of socialization Taman Bacaan Masyarakat in Pekanbaru.

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Analisis efektivitas pemungutan pajak restoran pada dins pendapatan pengelola keuangan dan kekayaan daerah

MANAJEMEN PELAYANAN PUBLIK PADA PDAM KOTA PEKANBARU. OLEH: ARLILIWATI (Arlily305@gmail.com)

Jurusan Ilmu Administrasi - Prodi Administrasi Publik