Problematika Pemungutan Pajak Sarang Burung Walet Dalam Rangka Peningkatan Penerimaan Daerah Kabupaten Kepulauan Meranti

Swallow is one type of local revenue which is regulated in the Meranti Islands Regency regional regulation Number 01 of 2018 concerning Amendments to Regional Regulation Number 10 of 2011 concerning Regional Taxes, namely the swallow's nest tax. This swallow nest tax also plays an important role in increasing the Regional Original Income of the Meranti Islands Regency. Based on the data above, it is known that there is a very significant decrease in the collection of swallow nest taxes in the Meranti Islands Regency, while the swiftlet breeding business in the Meranti Islands Regency is very common. Based on the data, it is known that there are a large number of swallow nests in the Selatpanjang Wilker Quarantine Center, but the amount of tax received by BPPRD is not proportional to the number of swallows produced at the Quarantine Center From these data, it is clear that there is a leak in the collection of swallow nest taxes, thereby harming the local revenue of the Meranti Islands Regency. The main purpose of this study is to analyze the problems of collecting swallow's nest taxes in the context of increasing regional revenue in the Meranti Islands Regency. The form of research used is descriptive using qualitative methods. Data collection techniques with observation, interviews and documentation. The results of this study are the collection of swallow's nest taxes has existed since 2017 until now, but its implementation has not been optimal, the following factors hinder the implementation of swallow's nest tax collection in terms of communication, namely socialization that has not been right on target, ability resources are still low so that it requires training to improve resource capabilities, on disposition indicators, namely the low reward in the form of incentives received by implementing officers and from bureaucratic structure indicators, namely the existing SOPs are still general in nature and have not regulated in detail the swallow's nest tax