CAN SWALLOW'S NEST CONTRIBUTE GREATLY TO LOCAL OWN REVENUE? EVIDENCE ON ONE OF THE LOCAL GOVERNMENTS IN INDONESIA

Dendy Syaiful Akbar, Wildan Dwi Dermawan, Benny Prawiranegara

Abstract

Swallow nests are one of the efforts carried out by some people in Indonesia. For this effort, entrepreneurs are taxed by the local government. The swallow's nest tax is one of the sources of local tax and local own revenue. The purpose of this study was to analyze the amount of the contribution of swallow's nest tax to local revenue. The results show that the tax of swallow's nest contributes very low to the local own revenue.
Keywords: regional tax; swallow nest tax; local own revenue.

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