Syapsan*, Syafril Basri, and Taryono3

<strong>Name of Scholar: </strong>Syapsan*, Syafril Basri, and Taryono3<br><strong>Brief About Scholar: </strong>Regional autonomy having been implemented in Pekanbaru encounters obstacles in its implementation. It can be recognized from the relatively limited amount of locally-generated revenue (Pendapatan Asli Daerah; PAD), and its Regional Revenue and Expenditure Budget (APBD) is primarily dependent on the disbursement of funds from the central government.
With the relatively limited total revenue of PAD in Pekanbaru, the efforts made by the government of Pekanbaru to increase PAD are through intensification and extensification. This method of intensification and extensification can be done because there is still tax evasion/avoidance (deterrence of the obligation to pay taxes). Next, the tax potential in Pekanbaru has been unutilized, including in determining tax rates.
Land and building taxesare one of the sources of PAD in Pekanbaru, yet its realization did not reach the set target.
This study aims at determining and analyzing the effect of tax service factors, tax payer awareness, extortion and compliance on the performance of land and building taxes in Pekanbaru. This study employed secondary data published by certain agencies and primary data which were the building owners amounted up to 120 people. The analytical tool utilized was Multiple Linear Regression (MLR) utilizing the Eviews 10 software.
The results showed the community did not understand the procedure of tax payment occurred because the tax officers were late in notifying the tax bill.
The recommendations generated from this study are the government are expected to notify the tax bill well in advance of the due date; the socialization regarding land and building taxes to the community is required and it is necessary to prepare the requirements, tax payment procedures, tax payment due, and proof of payment for PBB.
<br><strong>Name of Institution: </strong>University of Riau, Pekanbaru, Indonesia<br><strong>Previous Research Papers: </strong>N/A<br>