Abstract:
The purpose of this study is to understand the formulation of the Regional Regulation No. 03 Year 2012 on Funeral Service Levy and Pengabuan Bodies In Pekanbaru. The usefulness of this study is as a material consideration by the relevant agencies in formulating a policy. Research sites located in the city of Pekanbaru is the office of the Regional Representatives Council (DPRD) and Pekanbaru City Social Service and Pekanbaru City Cemetery. This research is descriptive qualitative research method. In collecting the data the researcher used interview techniques, observation and documentation. By using key informants as a source of information about the study.
Based on the research results of this thesis, it can be concluded that the formulation of the Regional Regulation No. 03 Year 2012 on Funeral Service Levy and Pengabuan Bodies In Pekanbaru City through the stages of policy formulation has not been ideal. Several stages in policy formulation has not been fully implemented by the municipal government Pekanbaru, as in the preparation stage of the drafting team is not government policy involves government policy experts just based on Law Number 28 Year 2009 on Regional Taxes and Levies.
