<![CDATA[This study aims to analyze the implementation of Article 17 of Lampung Provincial Regulation Number 4 of 2024 concerning Regional Taxes and Regional Levies, particularly regarding the Heavy Equipment Tax (Pajak Alat Berat/PAB) at the Regional Revenue Agency (Bapenda) of Lampung Province, and to examine it from the perspective of Siyāsah Tanfīdziyyah. This study employs a qualitative method with a descriptive approach through field research. Data were collected through in-depth interviews with the Regional Revenue Agency of Lampung Province and representatives of heavy equipment-owning companies, supported by observation and documentation. This study is motivated by the gap between the normative provisions of PAB collection and the actual realization in the field, as well as the limited research integrating positive PAB law with fiqh siyasah. The results show that the Regional Revenue Agency of Lampung Province has implemented the PAB policy systematically through five structured collection stages that prioritize a sustainable persuasive approach. Nevertheless, the effectiveness of its implementation has not run optimally, as it still faces massive potential PAB tax delinquency from dozens of large corporations. Viewed from the perspective of Siyāsah Tanfīdziyyah, the Regional Revenue Agency of Lampung Province as an executive function has actualized the principles of trustworthiness (amānah), justice, and governmental responsibility through a dialogic data reconciliation method (joint inventory) to minimize coercive actions. However, the principles of public benefit (maṣlaḥah) and efficiency of implementation (al-kafā'ah) have not been realized ideally due to the unintegrated database of taxable objects and the low legal awareness of corporations in obeying the policies of ulil amri. The conclusion of this study confirms that the implementation of Article 17 of the Regional Regulation has run procedurally but remains suboptimal. From the perspective of siyasah tanfidziyyah, this regulation has fulfilled several principles of Siyasah tanfidziyyah, such as trustworthiness, justice, and responsibility, but has yet to fulfill the principles of public benefit (maṣlaḥah) and efficiency of implementation (al-kafā'ah).]]>
