<![CDATA[Regional autonomy demands fiscal independence through the optimization of Local Own-Source Revenue. Advertisement tax plays a strategic role yet remains vulnerable to leakage due to weak regulation and conventional administration. Sukabumi City Regional Regulation Number 2 of 2025 serves as a reform instrument that integrates normative modernization with the digitalization of local tax collection systems based on information technology. This study analyzes the legal effectiveness of Regional Regulation Number 2 of 2025 in optimizing advertisement tax revenue to strengthen the fiscal autonomy of Sukabumi City Government. This study employs a juridical normative-empirical approach with a descriptive-analytical typology. Primary legal materials include Law Number 1 of 2022, Regional Regulation Number 2 of 2025, and the related Mayor Regulations, while secondary materials consist of literature, journals, and policy documents. Field data were collected through interviews and documentation at the Regional Financial and Revenue Management Agency of Sukabumi City. Analysis applied statutory, conceptual, and Lawrence Friedman's legal system theory approaches deductively. The results show that Regional Regulation Number 2 of 2025 broadens the tax base through adjustment of the Advertisement Rental Value and clustering of road zoning. Implementation of the Local Tax Digital Ecosystem (e-Pad) encompassing online self-assessment, cashless payment, and Application Programming Interface integration between BPKPD and DPMPTSP effectively closes administrative leakage gaps. Advertisement tax realization increased from ninety percent to one hundred five percent, significantly strengthening fiscal autonomy.These findings contribute practically to the reform of digital-based local tax governance and serve as empirical reference for other Indonesian regional governments formulating fiscal policy. Theoretically, this study reinforces the relevance of Friedman's legal system theory in explaining tax administration transformation in the digital era.This study offers novelty by positioning inter-agency Application Programming Interface system integration as a new indicator of legal effectiveness in local tax optimization following the HKPD Law. Prior studies generally focused on either normative or empirical aspects, whereas this study synthesizes both through legal system theory in the context of local tax digitalization.]]>
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