EFEKTIVITAS PEMUNGUTAN PAJAK SARANG BURUNG WALET BERDASARKAN PERATURAN DAERAH KABUPATEN BARITO SELATAN NOMOR 3 TAHUN 2018 TENTANG PAJAK DAERAH (STUDI DI BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH)

The collection of swiftlet nest tax based on Barito Selatan District Regulation Number 3 of 2018 concerning Amendments to Barito Selatan District Regulation Number 3 of 2011 concerning Regional Taxes stipulates that the taxpayers of swiftlet nests are individuals or entities that carry out the collection or business of swiftlet nests. The research method used is juridical-sociological by analyzing the research problems, namely (1) How effective is the Collection of Swiftlet Nest Tax based on Barito Selatan District Regulation Number 3 of 2018 concerning Amendments to Barito Selatan District Regulation Number 3 of 2011 concerning Regional Taxes? (2) What factors hinder the implementation of the collection of Swiftlet Nest Tax in Barito Selatan District? (3) What efforts have been made by the local government to overcome the hindering factors in the collection of Swiftlet Nest Tax in Barito Selatan District? The ineffectiveness of collecting swiftlet nest tax in Barito Selatan District is proven by the unfulfilled factors of effectiveness, which are legal factors, law enforcement factors, legal facilities or facilities, community factors, and cultural factors. The ineffectiveness of tax collection in Barito Selatan District is also evidenced by the decline in regional revenue from the swiftlet nest tax sector each year. Law enforcement must be more assertive and must be more active in socializing regional regulations to swiftlet nest entrepreneurs so that entrepreneurs are aware of paying swiftlet nest tax to the Barito Selatan District BPKAD in order to increase local revenue and benefit all parties.