Kontribusi Pajak Sarang Burung Walet Dalam Meningkatkan Pendapatan Asli Daerah Di Kabupaten Deli Serdang (Studi Pada Badan Pendapatan Daerah Kabupaten Deli Serdang)

Abstract

One of the sources of revenue in the Regional Budget (APBD) comes from Regional Original Income (PAD), which is primarily derived from local taxes. Local taxes serve as a crucial component in increasing regional income, as higher regional revenues enable local governments to better meet the needs of their respective regions. Among the various types of local tax revenues, one is the Swallow Bird Nest Tax. This study aims to examine the implementation and procedures of Swallow Bird Nest Tax collection, analyze its contribution to the Regional Original Income (PAD), identify the obstacles encountered, and assess the efforts made by the Regional Income Board (Bapenda) of Deli Serdang Regency in optimizing the tax collection. This research adopts a descriptive qualitative approach, with data collection techniques including interviews, observations, document analysis, and literature review. The findings indicate that the collection of the Swallow Bird Nest Tax is carried out through several stages, including registration as a Regional Taxpayer, submission of the Regional Tax Return (SPTPD), calculation of payable tax, payment, and submission of payment proof. However, the contribution of this tax to the PAD during the period 2021–2024 remains significantly low, consistently below 0.01% per year. The main obstacles identified include difficulties in identifying taxpayers, high levels of confidentiality among business owners, limited voluntary reporting, and challenges in field supervision. Despite the efforts undertaken by Bapenda, such as cooperation with the Quarantine Agency and the Prosecutor’s Office, the outcomes have not yet been optimal. Therefore, a more integrated strategy and increased taxpayer awareness are necessary to maximize revenue from this sector and enhance its actual contribution to PAD.