Abstract
Swiftlet nests have comparatively high export values, making them a viable strategic item for corporations. This trend has inspired many local communities and businesspeople to construct swiftlet dwellings, both huge and tiny. In addition to strengthening the local economy, this development raises Kutai Kartanegara Regency’s initial regional revenue through tax collection. This study aims to analyze the contributing actors to the management of the swiftlet nest tax in Muara Kaman Subdistrict, Kutai Kartanegara Regency, East Kalimantan, Indonesia. Primary data were collected through interviews with 69 people using a questionnaire guide. Data analysis was done utilising the Structural Partial Least Square Equation Modelling approach in the SmartPLS version 4.0. The study’s findings are as follows: tax penalties imposed on swiftlet’s nest taxpayers have a positive and significant impact on tax compliance; service quality has a positive and significant impact on taxpayer compliance; taxpayer knowledge and understanding have a negative and significant impact on taxpayer compliance; and taxpayer awareness has a positive and significant impact on taxpayer compliance. This study recommended that the government carry out a more intensive campaign about tax obligations to business actors of swiftlet nest, provide intensive guidance to swallow nest enterprises, enforce strict but fair sanctions to encourage taxpayer compliance, improve the quality of tax services, strengthen collaborations between local governments and swiftlet nest business actors, and this study’s results can be used as a basis for future bird’s nest tax management policies that are more efficient and effective.
Keywords: Service Quality, Taxpayer Awareness, Taxpayer Compliance, Taxpayer Knowledge, Tax Sanctions.