Potensi Pemungutan Pajak Sarang Burung Walet Kecamatan Bantan Kabupaten Bengkalis

This study aims to analyze the potential for swallow nest tax collection in Bantan District, Bengkalis Regency, focusing on tax revenue, collection potential, obstacles faced, and government efforts to optimize this revenue. Swallow nest tax is a strategic source of Regional Original Income (PAD) given the booming swallow farming business in the coastal areas of Bengkalis. This study uses a descriptive method with a qualitative approach through in-depth interviews with the Head of the Regional Revenue Unit (UPT) and administrative staff of Bantan District, as well as 20 swallow entrepreneurs spread across various villages. The results show that swallow nest tax revenue fluctuated during the 2021–2025 period, influenced by a decrease in selling prices of up to 50% and production instability. The potential for tax collection has not been optimally explored due to a gap between self-assessment regulations and field practices, low taxpayer understanding of applicable rates (10%), and limited officer capacity in reaching all business units. Efforts that have been made by the local government include socialization, data collection, implementation of the SIPBUKAS application, and multi-sectoral coordination. This study recommends the implementation of progressive tariffs based on production volume, strengthening tax literacy, and integrating a more inclusive digital system. Thus, it is hoped that the potential for swallow's nest taxation in Bantan District can be sustainably optimized to increase its contribution to Bengkalis Regency's regional revenue (PAD).