INTENSIFIKASI PAJAK SARANG BURUNG WALET PADA BADAN PENDAPATAN DAERAH (BAPENDA) KABUPATEN PELALAWAN (STUDI DI PANGKALAN KERINCI)

Abstract

The background of this research is the low compliance of swiftlet nest taxpayers and the suboptimal realization of tax revenues compared to the established targets, which affects the contribution to the region’s locally generated revenue (PAD). This study aims to examine the implementation of swiftlet nest tax intensification and identify the inhibiting factors. The research method used is descriptive qualitative, with data collection techniques including interviews, observations, and documentation. The results show that tax intensification efforts are carried out through improvements in tax administration, supervision and inspection, tax education and outreach, as well as law enforcement. However, its implementation still faces obstacles such as low taxpayer awareness, limited personnel resources, and suboptimal data recording and reporting systems. This study recommends enhancing public outreach, transparency, and reforming the tax administration system to improve the effectiveness of swiftlet nest tax intensification in Pelalawan Regency.