This paper focuses on direct observation and in-depth analysis to explore various aspects of communication policies used by the North Sumatra Provincial Government to increase Regional Original Revenue (PAD). This study uses a qualitative descriptive approach. This research occurred at the North Sumatra Provincial Government Headquarters on Jalan Diponegoro No. 30, Madras Hulu, Medan Polonia District, Medan City, North Sumatra. This research lasted for a duration of three months, starting from February 2024 to April 2024. The results of the study show that the communication strategy of the North Sumatra Provincial Government to increase public understanding of the importance of paying Motor Vehicle Tax (PKB) is carried out through an integrative and inclusive approach. Second, the friendly and professional service at Samsat’s offices creates a positive experience that encourages taxpayer compliance. Third, the community is invited to dialogue through participatory education in schools, villages, and public forums to understand the importance of PAD’s contribution. Fourth, collaboration between agencies ensures consistent message delivery and educational law enforcement so that the public is more motivated to obey without feeling intimidated. Meanwhile, the Islamic communication approach applied by the North Sumatra Provincial Government in increasing awareness of paying Motor Vehicle Tax (PKB) refers to the principles of Qaulan Sadiidan (right words), Qaulan Layyinan (gentle words), Qaulan Ma’rufan (good words), and Qaulan Balighan (adequate words).
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