Record Detail

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.