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The failure to achieve the local tax target derived from the exploitation of swallow nests is inseparable from the problem of orderly administration of permits and the proliferation of businessmen who opened swallow nest business in the area without clear permission from the Labuhanbatu Regency Government, so that the local tax target sourced from the far swallow nest tax from achievement. The next problem is the overlapping of policies issued by the Labuhanbatu District Government regarding the spatial layout of the area in Labuhanbatu Regency. Based on the 2013 Labuhan Batu Cipta Karya and Spatial Planning document regarding the results of regional development plans in Labuhanbatu District specifically for the city center, Rantau Utara Subdistrict, serves as the center of regional trade and service activities, and water fronts, while in the Rantau Utara Subdistrict is still found by many shop houses that are used for swallowing bird nests, this certainly contradicts the policy of swallow nests.

britain international of humanities and social sciences (biohs) journal

The Social and Public Health Impacts that Occurred in Rantau Utara Subdistrict after the Publication of the Labuhanbatu District Regulations No. 10 of 2011 About the Swallow Bird Tax, Indonesia