<![CDATA[Law Number 1 of 2022 on Fiscal Relations between the Central and Regional Governments (the HKPD Law) required every regency and municipality to redraft its Local Tax and Levy Regulation, including its criminal and investigative provisions. This article analyses 49 regulations (27 principal, 22 amending) from all 27 regencies and municipalities in West Java through normative-juridical content analysis of 36 variables. Of the 27 principal regulations, only two fully replicate the national sanction figures, seven adopt an adaptive model, fifteen adopt a minimalist blanket-norm model without figures, two deviate substantively, and one contains no criminal provision. All 25 regulations with an investigation chapter copy in full the eleven authorities of civil servant investigators (PPNS), yet none cites the Criminal Procedure Code in its legal-basis recitals. The article argues that the blanket-norm pattern operates as a "blank cheque" at odds with lex certa, that deviations removing the fault element or altering statutory penalties are ultra vires, and that gaps in the investigation chapters expose PPNS investigations to pre-trial (praperadilan) challenge. It proposes an ultimum remedium model that includes terminating investigations upon full payment of the tax loss plus an administrative surcharge, adapted from Article 44B of the General Tax Provisions Law.]]>
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