Sugiyarti Pengarang Fifin Arifianti Pengarang

Tax collection is an essential component of the state’s budgetary function. It servers as a vital source of revenue aimed at promoting public welfare, repaying state debts, and replenishing the state treasury. However, the collection of Swallow’s Nest Tax in Sintang Regency has fallen short of the targets set by the regional government. This study aims to analyze the implementation of the Swallow’s Nest Tax collection policy and explorethe efforts made to overcome the challenges encountered in its execution. Qualitative research with a descriptive approach was employed in this study. The findings reveal that the implementation of the Swallow’s Nest Tax collection policy has faced certain issues. These challenges include a lack of taxpayer awareness, inadequate supervision of implementers, inconsistencies in personnel numbers, and deviations from Standard Operating Procedures (SOPs). Moreover, communication between various organizational levels has not been optimized. To address these challenges, it is recommended to enhance socialization, provide counseling, improve supervision, and conduct training activities for Human Resources.