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Evaluating The Policy Of Regional Tax Implementation On Swiftlet Nest Industry In The District Of Pasangkayu
Abstract
The swiftlet nest industry in Pasangkayu district is one of the local revenue sources (PAD); therefore, the local government intended to issue policies related to the swiftlet nest industry. The imposed policies are PER-BUP No.3 of 2013 regarding Swiftlet Nest Tax, PER-BUP No. 25 of 2014 regarding the Guidelines for Implementing the Regional Regulation of North Mamuju Regency No.3 of 2013 regarding Tax on Swiftlet Nests Business, and PER-DAH No. 8 of 2019 regarding Swiftlet Nest Business Management. Those policies created to address problems related to the application of local taxes in Pasangkayu Regency.
This study aims to evaluate the application of local taxes on swiftlet nest business in Pasangkayu Regency. Therefore, to determine whether this policy has worked well, the researcher uses the theory of Willian N Dunn (2003), regarding the evaluation criteria for policy evaluation which consists of aspects of effectiveness, efficiency, adequacy, equality, responsiveness, and accuracy. Meanwhile, the research method used is a qualitative research method with a descriptive approach. Methods of data collection are observation methods, semistructured interviews and documentation. The technique of selecting informants is the purposive approach.
Based on the analysis results, the evaluation of the local tax implementation policy on swiftlet nest industry in Pasangkayu Regency has not been effective, and the issued policies have not been properly implemented. Since the policymaking process, there has been a mistake, as the government imposed the aforementioned tax policy on the industry earlier before the policy on business management, which was only issued in 2019 when the tax revenue for swallow's nest business did not reach targets for the last five years. There are also other problems, namely the lack of budget allocated to disseminate policies to the public and the lack of coordination and communication between stakeholders are the leading causes.
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DOI: http://dx.doi.org/10.52155/ijpsat.v24.1.2591
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