Policies to Control and Evaluate Regional Regulations on Taxes and Levies in Indonesia: Re-centralisation?

The research analyses whether the regulations concerning mechanisms of control and evaluation regional on taxes levies, as outlined in Law No.1 2022, comply with concept autonomy Indonesia. With normative juridical approach, this found that levies do not autonomy. However, such are required Indonesia a unitary state is based autonomy, since no system works absence control. Nonetheless, case, supervisory authority given to central government, form preventive repressive supervision, tends cause too much interference process shaping policies regarding which should be within governments. Therefore, assertive specific provisions made prevent intervention by government goes beyond what