At present, the swallow's nest business is getting considerable attention from the local government and from the community. The high economic value of the swallow's nest business causes many people or entities to be interested in doing this business. Where from this type of business, entrepreneurs can receive very high profits. However, the high economic value of the swallow's nest business has not been able to provide a maximum positive impact on local income. This is due to the lack of taxes received by the East Kutai Regency Government, both because of the lack of awareness of the entrepreneurs themselves and due to the lack of strict law enforcement officials in implementing these regional regulations. Therefore, this study aims to describe and analyze the implementation of the swallow's nest tax collection policy based on Regional Regulation No.1 of 2011 in Sangatta Utara District, East Kutai Regency. And it aims to describe and analyze the factors that encourage and hinder the implementation of the swallow's nest tax collection policy based on Regional Regulation No.1 / 2011 in Sangatta Utara District, East Kutai Regency. Through a descriptive-qualitative approach, this study succeeded in concluding that the implementation of the swallow's nest tax collection policy based on Regional Regulation No.1 / 2011 in Sangatta Utara District, East Kutai Regency is still not optimal. The factor that encourages the implementation of the swallow's nest tax collection policy is the socialization of the swallow's nest tax collection policy from the implementor that has been carried out properly and clearly. The factors that hinder the implementation of the swallow's nest tax collection policy are the lack of supervision and strict sanctions from the implementers against entrepreneurs who violate the Regional Regulation.

Keywords: Local Taxes, Swallow's Nest Business, Policy Implementation.