This study aims to analyze the implementation of edible bird’s nest taxation in Pekanbaru City based on the Theory of Planned Behavior (TPB). Edible bird’s nest tax has the potential to become a significant source of local tax revenue; however, there is still a gap between the potential number of edible bird’s nest businesses and the number of registered taxpayers. This study employed a descriptive qualitative approach. Data were collected through interviews with the Regional Revenue Agency (Badan Pendapatan Daerah or Bapenda) of Pekanbaru City and an edible bird’s nest business owner who had not yet registered as a taxpayer. Data were analyzed using the stages of data reduction, data display, and conclusion drawing. The findings indicate that the implementation of edible bird’s nest taxation in Pekanbaru City has not yet been optimal. Tax socialization has been conducted through public services and government information media; however, it has not reached all business owners. Tax knowledge among business owners remains limited, particularly regarding tax objects, tax rates, registration procedures, and tax payment and reporting mechanisms. Based on the TPB, taxpayer compliance is influenced by attitude toward behavior, subjective norm, and perceived behavioral control. The findings also reveal that limited access to tax information, inadequate tax knowledge, and challenges in identifying potential taxpayers contribute to the suboptimal level of taxpayer compliance with edible bird’s nest tax in Pekanbaru City. Keywords: Edible Bird’s Nest Tax, Taxpayer Compliance, Tax Socialization, Theory of Planned Behavior.