KAJIAN OPTIMALISASI PAJAK BURUNG WALET DI KABUPATEN KUTAI KARTANEGARA

Abstract

This study aims to examine the optimization of bird’s nest tax collection in Kutai Kartanegara Regency, which has yet to meet its targeted revenue, with realization stagnating at 43%. The study focuses on four key divisions within the Regional Revenue Agency (Bapenda): Registration and Determination, Billing, Accounting and Reporting, and Planning, Development, and Revenue Supervision. Data collection methods include in-depth interviews, field observations, and literature review. The findings indicate that low taxpayer compliance, limited human resources, weak supervision, and insufficient inter-agency coordination are the main challenges. The proposed recommendations include enhanced public outreach, the formation of a bird’s nest business association, implementation of digital tax systems, finalization of SOPs incorporating incentive and sanction mechanisms, and the issuance of a Regent Regulation to strengthen institutional synergy. Furthermore, the utilization of Regional- Owned Enterprises (BUMD) for downstream processing of bird’s nests is proposed to increase product value and local revenue. These findings offer strategic insights for developing adaptive and sustainable local tax policies.

Keywords: Local Tax, Bird’s Nest, Taxpayer Compliance, Tax Digitalization, Bapenda Kutai Kartanegara