FENOMENA PENOLAKAN MASYARAKAT DALAM PEMBAYARAN PAJAK SARANG BURUNG WALET DI DESA TAMPIALA KABUPATEN TOLITOLI

Abstract

Introduction: The problem of this research began with the issuance of Toli-Toli Regency Regulation No. 9 of 2023 concerning the swallow nest tax of 10% per income, the community considered this regulation too burdensome, thus triggering rejection. Therefore, the purpose of this study is to identify the form of rejection of the implementation of the regulation. The theory used is resistance to taxes, from Sutardaga and Susi Alestriani which includes two indicators, namely passive and active rejection.

Method: This study uses a qualitative method with a positivistic approach. Data collection through observation, documentation, and interviews with Bapenda, UPT revenue, village government and swallow farmers.

Results: The results of this study based on the identification of passive and active forms of rejection found that passive rejection took the form of not reporting the actual number of swallow production and avoiding swallow business registration, while active rejection took the form of expulsion from the tax authorities.

Conclusion: This research is expected to increase understanding regarding the dynamics of rejection that occurs in tax policy, and can be an important study in understanding tax policies that are designed, accepted and implemented.