Rising Pendapatan Asli Daerah (PAD) In Pekanbaru: Billboard Planning Policy Tax

This research is based on the principal issues concerning the billboard planning policy which has not been optimally being able to improve the Local Revenue of Pekanbaru City and has not improved the beauty of Pekanbaru City. It was estimated to be caused by the model of the billboard planning policy can not increase PAD through billboard tax receipts as well as to enhance the visual beauty of Pekanbaru City. The method used in this research is descriptive qualitative, which aims to establish model of billboard planning policy implementation which be able to improve the PAD of Pekanbaru City. The research result indicated that the model of billboard planning policy implementation which be able to improve the PAD of Pekanbaru City mandated the Regional Revenue Office of Pekanbaru City as the responsible agency for organizing and billboard planning in Pekanbaru City. Regarding the supervision and control, the Regional Revenue Office of Pekanbaru City coordinates with the Municipal Police of Pekanbaru City who is conducting surveillance and control in the field up to a dismantling of the billboard that violates the rules.