Abstract:
The rapid growth of the city of Pekanbaru meghadirkan positive thing for Revenue, one of which is a cleaning levy. Regulations governing the levy hygiene should really be implemented as well. But the fact is there are still areas that have a realization that levy very low hygiene of the set target. Of research by the author, it can be concluded that the implementation of the Regional Regulation No. 4 of 2000 has not been implemented properly. This is seen from the public consciousness in paying fees are still very rendah.untuk hygiene was necessary improvements in its implementation.
