PEMUNGUTAN PAJAK SARANG BURUNG WALET DALAM PERSPEKTIF THEORY OF PLANNED BEHAVIOR

Abstract

One of the local taxes in Penajam Paser Utara Regency is considered as the swallow nest tax, which is a potential regional tax contributor as the selling price of swallow nest per kilogram reaches tens of millions. However, the actualization of the tax revenue did not reach the planned budget target because most villages in this area do not pay taxes. This study discusses the cause of the noncompliance taxpayers of the swallow nest tax. Further, this research utilizes the Theory of Planned Behavior perspective conducted with qualitative approach. This research was conducted in Babulu Laut village in Penajam Paser Utara involving the owners and the tax collectors of swallow nest s as the informants. The results of this study indicated that the taxpayers’ incompliance was due to several reasons, including: high tax rate, agreement among association members, and enforcement from local government. In sum, this study illustrates the importance of incorporating the behavior of taxpayers’ comprising beliefs, attitudes, and norms in achieving optimum taxpayers’ compliance. The research are going to present in Mulawarman International Conference on Economics and Business (MICEB) 2021 then will be published in international journal. Keywords: Swallow Nest Tax, Theory of Planned Behavior, Qualitative research