<![CDATA[The implementation of the Mineral Non-Metallic and Rock (MBLB) Tax collection policy is an important instrument for increasing local tax revenue while promoting tax compliance. This study aims to analyze the implementation of the MBLB Tax collection policy in Blitar Regency based on George C. Edward III’s policy implementation theory and to examine its relationship with tax compliance from the perspective of the Slippery Slope Framework. This study employed a descriptive qualitative approach, with data collected from officials of the Regional Revenue Agency (Bapenda) and MBLB taxpayers in Blitar Regency through interviews, observations, and documentation. The data were analyzed interactively using the Miles, Huberman, and Saldaña model. The findings indicate that the implementation of the MBLB Tax collection policy in Blitar Regency has been relatively effective, supported by consistent communication, adequate resources, service-oriented bureaucratic dispositions, and a bureaucratic structure strengthened by Standard Operating Procedures and interagency coordination. Conceptually, the findings demonstrate that policy implementation is associated with tax compliance through the interaction of trust and power. Trust is fostered through effective communication, responsive services, and fair treatment, while power is exercised through the issuance of Surat Tanda Pengambilan (STP), monitoring posts, data reconciliation, and the consistent application of administrative sanctions. These two dimensions appear to reinforce each other, indicating that MBLB taxpayers’ compliance in Blitar Regency is not shaped solely by policy implementation directly, but rather through the simultaneous strengthening of trust and power.]]>
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