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Villages have a very important role in development in Indonesia, so the role of villages in development must be recognized and developed to ensure the achievement of welfare and progress of the village community. In running the government in a village, the village government certainly requires a number of funds. In Law Number 6 of 2014 concerning Villages, it is stated that villages have sources of income in the form of original village income, budget allocations from the State Budget (APBN), part of the results of regional taxes and regional levies of districts/cities, Village Fund Allocations which are part of the balancing funds received by districts/cities, financial assistance from the provincial APBD and district/city APBD, grants and donations that are not included from third parties, and other legitimate village income. As an implementing regulation of Law 6 of 2014 concerning Villages, the Government issued Government Regulation Number 60 of 2014 as amended by Government Regulation Number 22 of 2015 concerning Village Funds Sourced from the State Budget. Village Funds are funds sourced from the APBN which are allocated for villages that are transferred through the district/city APBD and are used to finance the implementation of government, implementation of development, community training, and community empowerment.

This study aims to describe and analyze: the implementation of Regional Tax Policy in Supporting Regional Original Revenue in Maybrat Regency. And obstacles to the implementation of Regional Tax policies in supporting regional Original Revenue in Maybrat Regency. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Policy on Regional Taxes in Maybrat Regency is inseparable from the pattern of fiscal relations between the Central and Regional Governments.  To increase PAD, the Maybrat Regency Government will apply taxpayers and levies comprehensively to all types of businesses in Maybrat Regency. This includes stalls, food stalls, shops, and building shops. In general, the policy of increasing Regional Original Revenue from the Regional Tax sector carried out by the Maybrat Regency Government is a policy in the form of intensification. Policy Implementation Implementation of Regional Tax Policies in Supporting PAD Maybrat Regency, West Papua includes communication carried out by the Maybrat Regency Dispenda, Maybrat Regency Government through socialization to OPDs, Village Heads of Business Actors in Maybrat Regency. The human resources owned by the Maybrat Regional Government are very limited. The disposition or attitude of policy implementers in Maybrat Regency is quite committed to increasing PAD through regional taxes. Bureaucratic structure. covering the dimension of standard operating procedures (SOP) realized through the Decree of the Regent of Maybrat Regent Number 61 of 2012 concerning the amount of tax collection and regional levies in Maybrat Regency. The obstacles faced include structural obstacles in the form of still the same level of echelonization between the Regional Original Revenue generating agencies and the Regional Revenue Office as the coordinator of the management of Regional Original Revenue, so that there are difficulties in coordinating the implementation of policies and reporting systems. Institutional constraints in the form of weak tax planning can be seen from the weak management of data collection and inventory of regional tax potential. Technical obstacles to the implementation of Regional Tax policies include limited facilities and capabilities for Regional Tax collectors and collectors. Non-technical obstacles to the implementation of Regional Tax policies are in the form of inadequate facilities and infrastructure.

This study aims to describe and analyze: the management of Regional Original Revenue in Regional Revenue of Malang Regency for regional development, the obstacles faced by the Regional Government of Malang Regency in the Management of Regional Original Revenue and the efforts made as well as the recommendations of the PAD management model. The research is descriptive analysis with the type of research being field research. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that regional financial management in Malang Regency, especially the Regional Original Revenue (PAD) management policy in Malang Regency, has not been fulfilled because the Regional Government of Malang Regency has not made sufficient and adequate contributions or regional revenues have not been in accordance with what is hinted at in the 2023 budget period. Some of the obstacles faced by Malang Regency in managing local revenue are: a. Limited authority in the collection of Regional Original Revenue. b. Human Resources (HR) of government apparatus to support the mastery, utilization and development of science and technology, supporting facilities and infrastructure, especially to provide convenience for taxpayers and in the development of the management of potential and sources of income need to be improved. Efforts made to increase the Regional Revenue of Malang Regency for the implementation of development are as. Intensifying and extensifying regional taxes and regional levies and exploring the potential of regional revenues to be developed by referring to existing laws and regulations

Regional Taxes and Levies are one of the important sources of regional revenue to finance the implementation of Regional Government as regulated in NTT Provincial Regulation number 7 of 2020 concerning Fisheries Business License Levy. Regional Regulation of East Nusa Tenggara Province Number 7 of 2020 concerning Fisheries Business License Levy and Law No. 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments gives authority to the Central and Regional Governments to collect Taxes and Regional Levies as a source of local revenue. One of the sources of the APBD comes from the Fishery Business Permit Levy. This is closely related to the collection of fishery business licenses. This research is a normative-empirical legal research that uses primary data and secondary data collected using interview, observation, and documentation techniques and processed using editing, coding, verification, and interpretation techniques and analyzed using qualitative descriptive techniques. The results of this study show that (1) The regulation of content material in NTT Provincial Regulation Number 7 of 2020 concerning Fisheries Business License Levy at Oeba Fish Market specifically related to the issuance of fishery business licenses and the collection of business license levies has been regulated in the NTT Provincial Regulation, the implementation strategy has not been implemented effectively. (2) Factors that hinder the regulation of East Nusa Tenggara Provincial Regulation Number 7 of 2020 concerning Fisheries Business License Levy and its implementation are legal factors and community legal awareness factors.

This research aims to analyze the influence of regional taxes and regional levies on economic growth in Aceh Province. The research method used is a quantitative approach using secondary data from the Central Statistics Agency (BPS) and the Directorate General of Taxes (DJP) for the period 2009–2023. Data analysis was carried out using multiple linear regression with the help of statistical software. The research results show that regional taxes. The test results show that regional taxes have a t;statistic value of 1.186951 with a probability significance test of 0.2582 where >0.05 means that regional taxes do not have a significant influence on economic growth.do not have a significant influence. significant to economic growth. On the other hand, regional levies show that regional levies have a t;statistic value of -2.988378 with a probability significance test of 0.0113 where >0.05 means that regional levies have a partially significant negative influence on economic growth. This research provides important implications for policy makers in Aceh Province in increasing the effectiveness of managing regional taxes and regional levies to encourage sustainable economic growth.

In the Outline of the State Direction in Chapter IV of the Sixth Phase of Five-Year Development, part F of the economic field point 2, it is said that "Marine and Fisheries Development is continued and more directed towards efforts to increase income and more directed at increasing the income and living standards of fishermen and advancing the level of quality of life in coastal villages through increasing the diversification of fish production to meet food and nutrition needs and increase export value. Marine and fisheries development in Fakfak Regency during the first long-term development has shown positive results that can be shown by a fairly high increase in production accompanied by an increase in community fish consumption, an increase in fishermen's income for the community, an increase in inter-island and export fish marketing, an expansion of employment and business opportunities in the marine and fisheries sector. This study aims to find out how the marine and fisheries sector affects the increase in Regional Original Revenue (PAD) of Fakfak Regency and to find out the impact of regional levies on the receipt of Daserah Original Revenue for the Marine and Fisheries Sector of Fakfak Regency. The research method used is a qualitative research method. Seeing the existing reality, the marine and fisheries sector has maximally made breakthrough efforts according to its role in order to increase Regional Original Revenue (PAD) as capital in regional development.                                                                                                                

This research is motivated by initial observations that show that the Implementation of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies has not been optimal, as seen from the large number of tax arrears that must be fulfilled by the Ciamis Regency DPPKAD. PBBP2 (Rural and Urban Land and Building Tax) revenue has not reached the predetermined target. The increase in Regional Original Revenue (PAD) is carried out by following the right tax principles, including the application of sanctions for violations. This study uses a quantitative descriptive method with a population of 33 people, and a total sampling technique, so that the sample also totals 33 people. Data was collected using questionnaires. The results of the study show that the implementation policy of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies received a total score of 2262, which is included in the high category according to the benchmarks used. PBBP2 admissions at the Ciamis Regency DPPKAD received a total score of 2289, also in the high category. Based on hypothesis proof, the policy of implementing Law Number 28 of 2009 has an effect of 77.3% on the receipt of PBBP2 in the Ciamis Regency DPPKAD, while 22.7% is influenced by other factors that are not studied.

The main problem in this research is that the implementation of accounting for regional levies at the Gunting Saga Community Health Center is still not good. The aim of this research is to determine the application of regional levy rate accounting for health services at the Gunting Saga Community Health Center, North Labuhanbatu Regency. The method used in this research is a qualitative research method. Research techniques through interviews and documentation. The results of this research are that the implementation of the Gunting Saga Community Health Center's accounting can be said to be good, but it still needs to be developed and improved so that it complies with applicable accounting standards. The Gunting Saga Community Health Center has carried out the health service levy process well and collects fees in accordance with the health service rates that have been set in accordance with North Labuhanbatu Regency Regional Regulation (PERDA) Number 6 of 2022.

The type of research used in this study is Literature Review. This study uses data from journals that are available in full text form. The data source is traced and retrieved from Google Scholar. The subject of this research is Efficiency, Effectiveness and Contribution of Regional Taxes and Regional Levies to Increasing Regional Original Income, while the object is the article. From several articles that have been researched, they discuss the efficiency, effectiveness, and contribution of local taxes and regional levies. The study found that the level of effectiveness of local taxes was effective, very effective, or even ineffective. Based on research using the effectiveness ratio, the level of Regional Tax collection is stated to be very effective even though it tends to fluctuate (up and down). Based on the efficiency ratio, the level of Regional Tax collection tends to rise and fall (fluctuate) per year but overall there is a decrease in costs and taxes generated.

Regional development is the driving force for national development, which makes regional governments the planners to carry out various kinds of economic transformation for the welfare of the existing society. Broadly speaking, the components that must be discussed in the regional macroeconomic analysis concern economic production and income, growth, unemployment, inflation, employment, external trade relations, financial institutions, regional finance, and poverty or social welfare. Regional macroeconomic analysis can at least show the face of the regional economic structure where this will determine the sustainability of the economy in accordance with development goals. The economic growth of a region, especially the City of Blitar, which of course comes from the results of regional taxes, regional levies, management of regional assets, and other legal regional revenues, which aims to provide flexibility to the regions to seek funding in the implementation of regional autonomy as a manifestation of the principle of decentralization and to increase PAD and support government activities and national development, a budget from the regional government is needed, one of which is from the regional tax sector. In one course experiencing economic stability and problems of economic growth. One of the main problems or drivers of economic instability that can disrupt economic growth is the occurrence of general and continuous price increases or better known as inflation.

This study aims to analyze the effect of local taxes and regional levies on city/regency local revenue (PAD) in North Sumatra province for the 2016-2021 period. The research method used is panel data regression method. This type of research uses quantitative methods and the data used is secondary data, namely data on local taxes, regional levies and PAD. The chosen research method is the fixed effect model. From the simultaneous test results, it was found that local taxes and regional levies have a significant effect on regional original income with a significance value of 0.000. From the results obtained, it is hoped that the city/regency governments in North Sumatra Province can make better use of the available sources of development financing funds to increase the amount of Local Own Revenue, especially those sourced from Regional Taxes and Regional Levies.

The authority of the Government in collecting taxes and levies from the community and renovating it is not only owned by the Central Government but also falls under the authority of the City Government and Provincial Governments. This is in accordance with the principles of decentralization and the implementation of regional autonomy based on Law Number 32 of 2004 concerning Regional Government, Law Number 33 of 2004 concerning Financial Balance Between Central and Regional Governments, and Law Number 28 of 2009 concerning Regional Taxes and Retribution Regions, Semarang City Regulation Number 9 of 2013 concerning Traditional Market Settings. In the context of managing the market environment in the form of legal services to the community in the market environment, especially traders, the Semarang City Government has issued Regional Regulation Number 4 of 2004 concerning Market Levies. This study raises the problems, namely: 1) How is the management of regional levies by the Semarang City government, 2) What is the Semarang City policy towards the renovation of the Peterongan Market, 3) What is the Semarang City policy towards the regulation of the Semarang City Peterongan market trader after renovation. The purpose of writing this thesis is 1) To know and explain the management of local levies by the Semarang City Government, 2) To find out and explain Semarang City policies towards the renovation of Peterongan Market, 3) To find out and explain the arrangements for the Peterongan market traders in Semarang City after renovation. This research is a qualitative study with a normative juridical approach to determine the realization of the implementation of Semarang City Regional Regulation Number 4 of 2004 concerning Market Levies and Semarang City Regional Regulation Number 9 of 2013 concerning Traditional Market Regulations for market traders. This research was conducted in Peterongan Market, Semarang City, located on Jalan MT. Haryono. The results showed that the Semarang City Government towards market traders was in accordance with the Semarang City Regional Regulation Number 4 of 2004 concerning Market Charges and Semarang City Regional Regulation Number 9 of 2013 concerning Traditional Market Regulations, with several things that are still a note to the Semarang City government for pay more attention to sustainability for the welfare of traditional market traders, physical conditions and market environment.   Keywords : Policy, Traditional Market Management