<![CDATA[Regional taxes are one of the sources of local revenue that play an important role in supporting regional governance and development. In its implementation, regional tax collection cannot be separated from the possibility of disputes arising between taxpayers and local governments as tax authorities. The settlement of regional tax disputes through administrative remedies serves as an important mechanism to provide legal protection for taxpayers while ensuring legal certainty in the implementation of regional tax administration. This study aims to analyze the mechanism for resolving regional tax disputes through administrative remedies at the Regional Revenue Agency of Deli Serdang Regency and to examine its implementation from the perspective of legal certainty. This research uses an empirical juridical method with a statutory approach and a conceptual approach. The research data were obtained through literature studies and interviews with relevant officials at the Regional Revenue Agency ofDeli Serdang Regency. The results indicate that the settlement of regional tax disputes through administrative remedies is carried out through objection procedures and administrative reviews in accordance with applicable laws and regulations. This mechanismprovides an opportunity for taxpayers to obtain administrative justice before pursuing further legal remedies. However, several obstacles remain in its implementation, including limited taxpayer understanding of objection procedures, administrative requirements in submitting applications, and the lack of optimal dissemination of information regarding taxpayers' rights and obligations. From the perspective of legal certainty, the settlement of regional tax disputes through administrative remedies at theRegional Revenue Agency of Deli Serdang Regency has a clear legal basis. Nevertheless, improvements are still required in termsof procedures, transparency, and administrative services to ensure more effective legal protection for taxpayers]]>
