Abstract
In carrying out the collection of swallow nest taxes, regulations are issued by the government in the form of Pelalawan Regency Regional Regulation No. 11 of 2011 concerning Regional Taxes. The purpose of this study was to determine the implementation of local tax policies in Pelalawan Regency, especially the swallow's nest tax and to identify the inhibiting factors for the implementation of local tax policies in Pelalawan Regency, especially the swallow's nest tax. To achieve this goal, this research uses interactive analysis techniques with qualitative research types using a descriptive approach and the required data, both primary and secondary data obtained through interviews and documentation, are then analyzed based on research problems. This study shows that first, the implementation of local tax policies in Pelalawan Regency (a case study on the swiftlet nest tax) has not been implemented properly, which can be seen from three indicators, namely the mentality approach, the systems approach and the network cooperation approach. Second, the inhibiting factors are the absence of a license, it is difficult to find the owner of the swallow, there are incorrect issues about taxes, and the government's indecisiveness
Highlights
Swallow's nest tax collection is targeted to break the local revenue of Pelalawan Regency every year and the breeding or exploitation of swiftlet nests can be one of the new potentials that can improve people's living standards through local regulations that regulate it
In carrying out the collection of swallow nest taxes, regulations are issued by the government in the form of Pelalawan Regency Regional Regulation No 1 of 2011 concerning Regional Taxes
The purpose of this study was to determine the implementation of local tax policies in Pelalawan Regency, especially the swallow's nest tax and to identify the inhibiting factors for the implementation of local tax policies in Pelalawan Regency, especially the swallow's nest tax
Summary
ISSN2621-1351 (online), ISSN 2685-0729 (print) Volume 4 Number 3 (August - October), (2021) pp. 981-990 Open Access at:http://ojs.uho.ac.id/index.php/PUBLICUHO/index. Penelitian ini menunjukkan bahwa pertama, implementasi kebijakan pajak daerah di kabupaten pelalawan (studi kasus pada pajak sarang burung walet) belum terlaksana dengan baik dapat dilihat dari tiga indikator yaitu pendekatan mentalitas, pendekatan sistem dan pendekatan kerjasama jaringan. Undang-undang Nomor 23 Tahun 2014 Tentang Pemerintah Daerah dengan esensi kebijakan otonomi daerah yang bergulir sampai saat ini telah menempatkan sebuah Kabupaten dan juga kota sebagai suatu titik berat dalam otonomi hal ini nampaknya akan memberi harapan yang lebih terlaksana bagi daerah untuk dapat mengembangkan dan menggali potensi daerah. Saat ini realisasi pajak sarang burung walet masih sangat rendah, hal ini disebabkan beberapa faktor diantaranya kurangnya kesadaran masyarakat akan kewajiban nya yaitu membayar pajak hal ini disebabkan peraturan mengenai pajak sarang burung walet yang masih belum jelas serta kurangnya sosialisasi mengenai pajak sarang burung walet, selain itu masih banyaknya pengusahaa sarang burung walet yang belum terdata seperti di daerahdaerah terpencil
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