Pemungutan Pajak Sarang Burung Walet: Telaah Kontekstual

Abstract

This study aims to analyze the implementation of swallow nest tax collection and the factors that influence the swallow nest tax collection. This research uses empirical research methods. The study was conducted in the District of Tanasitolo, Wajo Regency, South Sulawesi. The results of this study indicate that the implementation of swallow nest tax collection in Tanasitolo District, Wajo Regency is in fact appropriate according to the Regional Regulation of Wajo District Number 8 of 2011 concerning Swallow Bird Nest Tax, which starts from collecting data on objects and tax subjects, determining the amount of tax, tax collection, until the tax payment. However, the implementation of tax collection has not proceeded properly, due to the lack of awareness of taxpayers in reporting, registering and paying taxes.