IMPLEMENTASI PERATURAN DAERAH KOTA DUMAI NOMOR 5 TAHUN 2020 TENTANG PERUBAHAN ATAS PERATURAN DAERAH KOTA DUMAI NOMOR 4 TAHUN 2012 TENTANG PAJAK SARANG BURUNG WALET

Abstract

Regional Original Revenue or commonly called PAD is one type of regional income
or revenue which is greatly influenced by how a region maximizes its potential and
resources. The greater the contribution of PAD revenue to the APBD, the higher the level of
independence of the region and the smaller the level of regional dependence on the center
and also shows the better a region is in managing the potential and resources they have. One
of the revenues in PAD is Regional Taxes. The central government gives great authority to
the Province to manage and collect seven types of taxes. Then for the Regency / City is given
the authority to manage and collect nine types of taxes. One type of revenue in PAD in the
Regency / City is the Swallow's Nest Tax. Swallow's Nest Tax is a tax on the collection and/or
exploitation of Swallow's Nest.
Given the relatively high price of swallow's nest, many people in Indonesia conduct
swallow cultivation by building houses or multi-storey buildings to serve as swallow habitats
to live and breed. One of the regencies/cities where many people cultivate swiftlets is Dumai
City, located in Riau Province. So that the Dumai City Government issued Dumai City
Regional Regulation Number 5 of 2020 concerning Amendments to Dumai City Regional
Regulation Number 4 of 2012 concerning Swallow Nest Tax as a judicial basis for its
implementation. This is considered important so that the revenue of Swallow Nest Tax in
Dumai City can be carried out properly and maximally.
Based on the results of temporary observations, the implementation of the regulation
has not gone as expected. This is based on the fact that many swallow entrepreneurs are not
well informed about this local regulation. This is further supported by data from BAPENDA
Dumai City, namely that of the nine types of local taxes that are a source of income for
Dumai City, there are three taxes whose realization percentage has not reached one hundred
percent in 2021, one of which is the Swallow Nest Tax which has the lowest percentage,
namely 79.12%. Then from the target and realization data specifically on swallow's nest tax
in Dumai City. In 2020 and 2021 the amount of swallow's nest tax realization is still far from
the target.
Based on the description of the problems described above, the authors would like to
further examine the implementation of the Regional Regulation on Swallow Nest Tax. In
order to see how the implementation of the regulation, including the factors that influence the
obstruction of the implementation of the regulation and what efforts can be made to
anticipate the inhibiting factors of the regulation.
Keywords: Swallow's nest tax, local regulations, taxpayers, Bapenda, implementation.