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Social crimes at the village level require participatory and sustainable prevention approaches. This study aims to analyze the synergy between the Sidoarjo Police Resort through its BINMAS unit and the residents of Waruberong Village in implementing the “4D” anticipation framework (Corruption, Narcotics, Bullying, and Sexual Harassment). A descriptive qualitative method was employed, utilizing data collection through observation, semi-structured interviews, and documentation analysis of socialization activities and police-community forums. The results indicate that this partnership successfully shifts the security paradigm from a reactive enforcement model toward proactive collaboration grounded in education and early reporting. BINMAS functions effectively as an administrative liaison, coordinating Senkom Mitra Polri, village officials, and residents, thereby standardizing and streamlining report handling processes. The implementation of the 4D framework significantly enhances public legal literacy, strengthens trust in the DUMAS Presisi system, and encourages active community participation in security patrols and awareness campaigns. Although minor administrative challenges, such as limited reporting literacy and fluctuating attendance, were identified, they can be mitigated through structured mentoring. Overall, the 4D-based partnership model proves highly relevant for strengthening participatory security ecosystems at the village level. This study recommends standardizing educational modules, providing continuous administrative training for Senkom members, and integrating digital reporting platforms to ensure the program's long-term sustainability.

Sustainability issues encompassing economic, social and environmental aspects are driving reform in the global financial sector, including in Indonesia. Although the OJK has published a Sustainable Finance Roadmap since 2015, Indonesia does not yet have comprehensive green finance regulations in the banking sector. This study aims to analyse the state of green finance regulation in the Indonesian banking sector and compare it with China’s Green Credit Guidelines, in order to identify relevant aspects for adoption in strengthening national green finance policy. This study employs a normative legal methodology using a legislative and comparative law approach, alongside a qualitative descriptive-analytical analysis of secondary data. The author found that green finance regulations in Indonesia remain fragmented and scattered across various sectoral legal instruments without adequate integration, thereby creating loopholes for greenwashing practices and the adoption of green principles that are merely administrative in nature. The Sustainable Finance Committee mandated by the P2SK Act has not yet been established, exacerbating the lack of coordination between institutions. In contrast, China, through its 2012 Green Credit Guidelines and 2016 Guidelines for Establishing a Green Financial System, demonstrates a regulatory model that is hierarchical, standardised, and legally binding. A comparison of the two identifies four relevant aspects for Indonesia to adopt: an integrated regulatory approach, standardisation of environmental risk operations, strengthening of oversight mechanisms and due diligence, and cross-sectoral institutional coordination. Consequently, Indonesia requires comprehensive, dedicated green finance regulations and must promptly establish the Sustainable Finance Committee as the sole coordinating authority.

This study aims to analyze the legal regulation of joint ventures in Indonesia as a form of Foreign Direct Investment (FDI) implemented through Limited Liability Companies based on Law Number 25 of 2007 concerning Investment, Law Number 40 of 2007 concerning Limited Liability Companies, and the Indonesian Civil Code. The research employs a normative legal method with a library research approach to examine legal provisions and concepts related to cooperation between foreign investors and domestic parties. The findings indicate the existence of structural imbalances between the parties, where foreign investors possess advantages in capital, technology, business experience, and access to information, resulting in asymmetrical bargaining power. This condition may lead to domination in decision-making, information gaps, and potential exploitation of domestic parties. Furthermore, existing legal protection is considered insufficient to fully implement the principle of equitable bargaining. Therefore, this study proposes a normative reconstruction through the application of principles of balance of power, good faith, transparency, and proportionality in joint venture agreements. The study also recommends preventive supervision through mandatory due diligence by the Financial Services Authority and the Investment Coordinating Board, including the standardization of contractual clauses and disclosure obligations, in order to create fair, sustainable joint venture relationships that protect national interests.

This study aims to analyze the role of the Protocol Division in supporting the activities and performance of regional leaders, particularly from the functional and interpersonal aspects in local government administration. The study employs a qualitative approach using Qualitative Secondary Analysis (QSA) through a review of literature, policy documents, and relevant previous research on protocol functions within government organizations. The analysis is grounded in organizational role theory and managerial role concepts. The results indicate that the Protocol Division plays a strategic role in supporting the effectiveness of regional leaders’ duties through two main dimensions. First, the functional role, which includes managing the regional leader’s activity agenda, organizing protocol-related events, arranging official ceremonies, and coordinating with regional apparatus and relevant institutions to ensure smooth implementation of government activities. Second, the interpersonal role, which encompasses acting as a communication liaison between the regional leader and various stakeholders, facilitating inter-agency working relationships, and supporting the representative function of the regional leader in official and community social events. The findings suggest that the successful execution of regional leaders’ activities is influenced not only by the leaders’ own leadership capacity but also by the effectiveness of organizational support from units that assist leadership, such as the Protocol Division. This role contributes to enhancing coordination effectiveness, ensuring smooth implementation of government activities, and strengthening the image and authority of regional leaders in performing their leadership functions. Therefore, strengthening institutional capacity, improving human resource competencies, and utilizing information technology in managing leadership activities are crucial factors in optimizing the role of the Protocol Division in local governance.

The handling of children involved in narcotics crimes requires a restorative approach focused on rehabilitation rather than punishment. This study aims to examine the role of police investigators in applying restorative justice to child offenders in narcotics cases and to identify the obstacles encountered in its implementation. This research employs a normative legal research method with statutory and conceptual approaches. Primary legal materials include Law Number 11 of 2012 on the Juvenile Criminal Justice System, Law Number 35 of 2009 on Narcotics, and Chief of Police Regulation Number 8 of 2021. The findings show that investigators play a strategic role in facilitating diversion, including conducting initial assessments, facilitating diversion deliberations, and coordinating with supporting institutions such as the Correctional Center (Bapas), National Narcotics Agency (BNN), and Social Services. However, implementation remains suboptimal due to internal constraints, including inadequate training and understanding among investigators, limited facilities such as child-friendly rooms and mediation spaces, regulatory disharmony between the Juvenile Criminal Justice System Law and the Narcotics Law, weak inter-agency coordination, and lack of support from families and communities. Post-diversion monitoring is also ineffective. This study concludes that strengthening investigator capacity through specialized training, improving legal frameworks through regulatory harmonization, and enhancing inter-agency collaboration are essential to ensure restorative justice truly serves the best interests of children.

This study aims to analyse the role of the Department of Manpower in providing protection to former Indonesian Migrant Workers (PMI) returning from abroad and to identify the challenges encountered in performing this function. This research employs a normative juridical approach using secondary data sources, including statutory regulations, scientific journals, and institutional reports from 2020 to 2025. The findings reveal that the Department of Manpower plays several key roles, including providing information and education, coordinating with related agencies, offering legal assistance, supporting social and economic reintegration, and monitoring non-procedural placements. These roles are firmly grounded in Law Number 18 of 2017 concerning the Protection of Indonesian Migrant Workers and Government Regulation Number 59 of 2021. However, implementation remains constrained by inaccurate data, limited human resources and budget, weak institutional coordination, and suboptimal legal complaint services. Despite these challenges, efforts have been made through strengthening integrated services, staff training, public education, and the use of information technology. This study concludes that the protection of former migrant workers requires a holistic, participatory, and sustainable approach to ensure the fulfilment of their rights as mandated by law.

The number of corruption cases in Indonesia continues to increase. The termination of the investigation of alleged corruption at the Aceh Truth and Reconciliation Commission by the Banda Aceh City Resort Police based on a Memorandum of Understanding between the Government Internal Supervision Apparatus and Law Enforcement Apparatus raises problems because it is contrary to the Law on the Eradication of Corruption Crimes which emphasizes that the return of state losses does not erase the crime. This inconsistency raises questions about the validity of stopping corruption cases through the Memorandum of Understanding. This study aims to assess the validity of the Memorandum of Understanding between the Government Internal Supervision Apparatus and the Law Enforcement Apparatus as the basis for stopping corruption cases, as well as to outline the legal process that should be taken by the Banda Aceh City Resort Police. This research uses a normative juridical method with a legislative, case, and conceptual approach, based on secondary data from various legal materials. The analysis was carried out in an analytical descriptive manner. The results of the study show that the Memorandum of Understanding between the Government Internal Supervision Apparatus and the Law Enforcement Apparatus cannot be the basis for the termination of corruption cases at the Aceh Truth and Reconciliation Commission because it is only coordinated, not a source of criminal law. The note is only suitable for use to follow up on reports through audits. In addition, the Banda Aceh City Resort Police should continue the case to the investigation stage because the elements of corruption, evidence, as well as elements of mens rea and actus reus have been fulfilled without any justification or excuse. It is suggested that the memorandum of understanding can only be a coordinating guideline, not a basis for stopping corruption cases. Any report must still be processed, and the Banda Aceh City Resort Police are obliged to continue the investigation even though the state losses have been returned.

Human trafficking is a highly complex form of transnational crime involving transnational criminal networks. This crime generally originates from developing countries with unstable socio-economic conditions, where women and children are often the primary victims. They are forced or tricked into working in exploitative sectors, particularly sexual exploitation, labor exploitation, and other forms of oppression that benefit agents, distributors, and organized crime syndicates. In Indonesia, regulations regarding this crime are stipulated in Law Number 21 of 2007 concerning the Eradication of the Crime of Human Trafficking. This study aims to determine the form of legal protection provided to victims of human trafficking in the jurisdiction of the Surabaya Police, as well as to understand the various obstacles faced by police officers and the efforts made to overcome them. The research method used is empirical juridical, namely examining the law in practice through primary data obtained from interviews, observations, and official documents, then combined with secondary data in the form of legal literature, laws and regulations, and tertiary legal materials to support the analysis. This study found that the Surabaya City Police have implemented legal protection measures for victims of human trafficking in accordance with applicable regulations, from handling reports and conducting investigations and inquiries, to coordinating with relevant agencies such as social services, women's and children's protection agencies, and non-governmental organizations. However, several obstacles remain, including limited police resources, low victim awareness of reporting cases, and threats from perpetrators that discourage victims from cooperating. Despite this, maximum efforts continue to be made through improved inter-agency coordination, legal and psychological assistance for victims, and firm law enforcement against perpetrators. Therefore, it can be concluded that legal protection for victims of human trafficking at the Surabaya City Police has been quite effective, although institutional strengthening and increased public legal awareness are still needed.

In society, there are terms like Lesbian, Gay, Bisexual, Transgender (LGBT) which are generally considered as a form of sexual orientation deviation. Sexual orientation itself refers to a person's emotional, physical, or romantic attraction to either the same or the opposite sex. Some countries legalize homosexual life, including same-sex marriage, but in the context of sexual deviation, homosexuality is considered contrary to the norms and values maintained in society. Based on this, several issues are raised, namely how Indonesian criminal law, especially the Criminal Code (KUHP), regulates LGBT; looking at Law Number 39 of 1999 concerning Human Rights for LGBT; and what legal efforts are made by the government to address issues related to LGBT. The author uses a descriptive analytical research method, with a normative descriptive approach that examines literature and regulations using qualitative legal analysis. The research results show that the provisions regarding homosexuality in Indonesian criminal law, which include Lesbian, Gay, Bisexual, and Transgender, are contained in Book II of the Criminal Code, Chapter XIV concerning Sexual Crimes, Article 292, and for cases involving children, are stipulated in Article 82 paragraph (1) of Law Number 35 of 2014. Furthermore, there is no legal recognition of homosexuality, and the law only permits homosexual practices involving children under the age of majority. The constitution recognizes human rights with limitations that may not conflict with regulations, morals, religious values, or public safety. The government is making efforts by coordinating not only with the LGBT community but also with relevant agencies, preventing violations arising from policies or systems, and continuously raising awareness among the government, the public, and various parties regarding human rights principles.

The rapid development of information and communication technology has brought significant changes to social, economic, and political life in Indonesia. However, the complex and rapidly changing dynamics of cyberspace present major challenges in statute, personal data protection, disinformation, and cybersecurity. Unfortunately, the existing regulatory framework is still sectoral and has not yet responded holistically to the various digital issues that arise. This fragmented approach often leads to overlapping authorities, inconsistent enforcement, and gaps in addressing emerging cyber threats. Therefore, the establishment of the National Digital Commission is urgently needed as an independent institution tasked with coordinating, formulating, and overseeing digital policies in an integrated and systematic manner. This commission should consist of multidisciplinary experts in law, technology, and public policy, ensuring balanced perspectives in policy formulation. In addition, it should serve as a bridge between the government, the private sector, and civil society to facilitate inclusive and transparent digital governance. The National Digital Commission is expected to ensure cyberspace governance that is responsive to technological developments while maintaining digital resilience. It must also actively promote digital literacy, ethical online behavior, and responsible use of social media platforms to combat hoaxes and hate speech. Furthermore, the commission must strengthen Indonesia’s cybersecurity infrastructure to protect national interests and uphold the rights of its citizens in the digital space. By creating a unified regulatory framework and robust oversight mechanism, Indonesia can build a safer and more democratic digital ecosystem. This effort is essential in reinforcing accountability, defending cybersecurity, advancing democracy, ensuring governance, and safeguarding innovation in the face of rapid digital transformation.

The implementation of the Job Creation Law has brought significant changes to the regulation of foreign investment in Indonesia, particularly through the establishment of a minimum capital requirement for a Foreign Investment Limited Liability Company (PT PMA) of IDR 10 billion. This study aims to examine the formal minimum capital requirements for PT PMA in notarial deeds under the Job Creation Law using normative juridical methods with statutory, conceptual, and case study approaches, and referring to the theory of legal certainty, responsibility, and legal protection. The analysis includes the evolution of PT minimum capital regulations, capital classification within the company's legal structure, the phenomenon of fictitious PT PMAs such as the PT BKG case, and the status and limitations of notary responsibilities. The results of the study indicate that although the minimum capital requirement for PT PMAs has been explicitly stipulated in Government Regulation No. 5 of 2021 and Regulation of the Head of the Investment Coordinating Board (BKPM) No. 4 of 2021, there are legal loopholes in the form of unclear capital deposit periods, weak verification and oversight mechanisms, and the prevalence of nominee practices and fictitious PT PMAs that reduce the effectiveness of the policy. The notary's position as a public official plays a strategic role in drafting deeds of establishment, verifying documents, and providing legal counseling, but has limited authority in verifying material truth. The study concluded that regulatory improvements are needed through establishing clear capital deposit periods, strengthening verification and oversight mechanisms, and harmonizing regulations between institutions to ensure the effective implementation of minimum capital requirements for foreign-owned companies (PT PMA) in accordance with the principle of economic sovereignty.

Every teenager should ideally be able to grow and develop well according to their age and as the next generation of the nation, but in reality there are teenagers who commit crimes, one of which is online gambling. Online gambling crimes among teenagers have an impact on other crimes, such as theft, so they must be dealt with optimally. The problem of this research is regarding the criminological analysis of online gambling crimes among teenagers in North Lampung and how the efforts made by the North Lampung Police in dealing with online gambling crimes among teenagers. This research uses a normative and empirical legal approach. The data collection procedure is carried out by means of literature studies and field studies. which are then analyzed qualitatively to obtain conclusions. The results of the research and discussion show that the criminological analysis of online gambling crimes among teenagers in North Lampung in accordance with the Differential Association Theory shows that the cause of teenagers committing online gambling crimes is the interaction, relationship, and communication between teenagers who have never gambled online with other teenagers who have gambled online. In accordance with the Strain Theory, the cause of teenagers committing online gambling crimes is the demands of daily needs. According to Social Control Theory, the cause of teenagers committing online gambling crimes is the lack of supervision from various related parties such as family, schools/educational institutions and law enforcement officers. Efforts to overcome online gambling crimes in teenagers through non-penal means are carried out by socializing child protection and cooperating/coordinating with schools. Penal means are carried out through the process of investigating children who commit online gambling crimes by child investigators based on the Juvenile Justice System Law.    

Village development is the main focus of Indonesia's national policy, especially after the enactment of Law Number 6 of 2014 concerning Villages. In its implementation, the role of the Ministry of Villages (Kemendesa) and the Ministry of Home Affairs (Kemendagri) is very important, however, disharmony of authority often occurs which hampers the effectiveness of these policies. This research aims to analyze the disharmonization of authority between the two ministries and formulate a harmonization solution from a legal perspective to increase more efficient and sustainable village development. The method used is a normative approach with comparative juridical analysis of existing regulations, which include related laws and policies. The research results show that there are overlapping regulations and roles between the Ministry of Villages and the Ministry of Home Affairs in aspects of preparing the RPJMDes, managing village funds, as well as coaching and supervising village heads. This research suggests the need for clear legal reconstruction and better coordinating mechanisms between the two ministries to avoid conflicts of authority that could hinder the achievement of village development goals. In conclusion, harmonization of authority normatively, institutionally and technically is very necessary to increase the effectiveness of village development and provide better legal certainty.

This study examines the universal concept of human rights as fundamental to all individuals. Human rights reflect dignity, equality, autonomy, and legal protection, and must be ensured by the state. Although broadly accepted, continuous education and public awareness—especially for marginalized groups—remain essential. In Gorontalo Province, the Ministry of Law and Human Rights’ Regional Office plays a pivotal role in responding to alleged human rights violations through its Community Communication Services Program, as regulated by Ministerial Regulation No. 23 of 2022. Using an empirical legal approach, the study gathers data through literature reviews, legal documents, and interviews with relevant stakeholders. Findings show that the Regional Office serves as a key constitutional institution promoting access to justice and upholding legal protections. Its activities include handling public complaints, forming investigative teams, and coordinating with law enforcement and legal aid bodies. Legal aid—both state-sponsored (pro deo) and volunteer-based (pro bono)—emerges as a crucial tool for promoting justice, especially for the underprivileged. The structured complaint mechanism under Ministerial Regulation No. 23 of 2022 strengthens the state’s role in ensuring equality before the law and fulfilling its constitutional obligations to protect human dignity and human rights.

This research discusses the legal process against children who commit indecent crimes and the role of rehabilitation as a recovery effort based on Decision Number XXX/Pid.Sus-Anak/2024/PN Mgg. This investigation uses normative and empirical legal methods by analyzing laws and regulations and judicial practices against children. This investigation purposes to examine the role of the prosecutor in determining the boarding school as a place of rehabilitation and assess the suitability of the prosecutor's charges with the provisions of juvenile criminal law in Indonesia. The findings showed that prosecutors play an important role in determining the form of rehabilitation by coordinating with community supervisors, considering the best interests of the child as stipulated in Law Number 11 of 2012 concerning the Child Criminal Justice System (UU SPPA). The selection of pesantren as a place for rehabilitation reflects an educational approach that not only punishes, but also shapes the morals and character of children so that they can return to society in a better condition. This rehabilitation also provides access to education and guidance in an environment that supports the mental and social recovery of children and prevents repetition of criminal acts.

This study aims to determine and analyze the role and effectiveness of the forestry police in overcoming illegal logging crimes. The type of research used is empirical juridical, by collecting data based on facts in the field and analyzed qualitatively descriptive. The role of the forestry police includes non-penal and penal efforts. Non-penal efforts are in the form of prevention such as providing appeals for environmental conservation, reforestation, supervision of forest utilization permits, mapping of vulnerable areas, and improving the quality and quantity of personnel. Penal efforts include arresting perpetrators, confiscating evidence, making minutes of examination, and coordinating with other law enforcement officials. Factors affecting the effectiveness of the forestry police include legal substance, legal structure, community culture, facilities and infrastructure, area compared to the number of personnel, population growth, and increasing modus operandi due to high demand for timber. Synchronization of regulations between sectors is needed to avoid overlapping rules. The government also needs to strengthen forestry police infrastructure and encourage active community involvement in preserving forests in North Gorontalo District.

The rise of trade in protected wildlife threatens the preservation of biodiversity in Indonesia, especially in the Aceh and North Sumatra regions. This is because punishment does not provide a deterrent effect to the perpetrators and the involvement of officials in its implementation, so that law enforcement against the trade in protected wildlife has not been felt effective in the eyes of the public. In this thesis, the author wants to know the extent of the effectiveness of law enforcement carried out by Forestry Civil Servant Investigators (PPNS) against protected wildlife trade through issues related to law enforcement, obstacles in law enforcement and efforts that have been made to overcome these obstacles. This research was conducted in Section I of the Sumatra Regional Environmental and Forestry Law Enforcement Center. The research method used is a case study with a qualitative approach. Data was collected through interviews with PPNS Forestry and related parties, as well as analysis of documents related to protected wildlife trafficking cases. The results of the study show that the effectiveness of law enforcement by PPNS Forestry has been quite effective, although it is still faced with several obstacles in its implementation. Law enforcement against the trade in protected wildlife starts from preemptive, preventive, repressive and judicial actions. Light punishment, the use of undercover buy techniques, proof of evidence, involvement of officials, facilities and infrastructure, human resources and public awareness are still factors that hinder law enforcement. Therefore, efforts have been made to overcome these obstacles by revising the law, strengthening intelligence networks, adding and increasing human resources, coordinating with related agencies and socializing to the community. The author recommends that socialization be carried out to law enforcement officials regarding the equality of perception in the implementation of Law Number 32 of 2024 and establish close cooperation with the TNI and Polri intelligence networks and make strict rules against officers involved in the trade of protected wildlife.

This study aims to describe and analyze the role of Bakorwil III as a government organizer in inter-regional cooperation for tourism management in Malang Raya, as well as the obstacles faced by Bakorwil III. The research method used is qualitative descriptive, with data collection techniques including interviews, observations, and documentation. The research informant is the Head of the Coordinating Agency for Region III Malang. The data analysis technique uses the interactive model developed by Miles et al. (2014), which includes data condensation, data presentation, and drawing conclusions. The results show that Bakorwil III Malang, as a representative of the East Java Provincial Government, has the main task of coordinating inter-regional cooperation in tourism management in Malang Raya. Bakorwil III Malang ensures that every stage of the cooperation formation process, from planning to the signing of agreements, is carried out. As a facilitator, Bakorwil III Malang coordinates between the Malang Raya government and other stakeholders. Bakorwil III also facilitates information related to Government Regulation No. 28 of 2018 regarding Regional Cooperation. The obstacles faced by Bakorwil III in carrying out its role include differences in political interests, development disparities, regional characteristic differences, and budget limitations.

This research aims to describe government cooperation in handling the clean water crisis. With a qualitative descriptive approach, the research uses data collection techniques through interviews, observation and documentation. The results of the analysis relate to handling the water crisis by the government, NGOs and the community, making infiltration wells and greening the area around the springs. Regarding power and coercion, he emphasized that there has not been good cooperation between institutions, but each institution has its own participation in handling the water crisis, such as carrying out traditional rituals, using village funds to manage the water crisis, but there are problems such as, there is no good collaboration, management is still based on secular ego, participation between government, private sector and society is still limited. The crisis shows that every government and non-government institution, and the community, has a way to be involved in managing the drinking water crisis, such as coordinating with various parties, creating joint discussions involving the entire government and community, managing rivers, and cleaning water sources. The conclusion of the research is that there is good cooperation between government and non-government institutions starting from the community, village government, district sub-district through related agencies.

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.