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All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum
Rahmat Rahmat
UMSU
Law, Crime, Criminology & Criminal Justice

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Legal Policy in Regional Tax Collection and Regional Levy in North Sumatra Province Rahmat Rahmat
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i2.6254

Abstract

This study analyzes the legal policies governing regional tax collection and levies in North Sumatra Province. It focuses on the regulatory framework, the effectiveness of legal instruments, and the implementation practices by local government authorities. The research highlights the challenges faced in optimizing local revenue through taxes and levies, such as inconsistent regulations, limited administrative capacity, and issues of transparency and compliance. By examining both statutory provisions and their practical enforcement, this paper aims to provide recommendations for improving the legal system to support better fiscal autonomy and accountability in regional governance. The findings underscore the need for harmonization of local regulations with national standards and the strengthening of institutional mechanisms to ensure efficient and just tax collection practices.
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