This study aims to analyze the contribution of taxes and levies in a country's economy, focusing on the case of Indonesia. Taxes and user charges are fiscal policy instruments that play an important role in collecting government revenue to finance various development activities and public services. However, there are still various challenges in optimizing the contribution of these two instruments. The research method used is descriptive qualitative analysis, by conducting a literature review and case study of the tax and levy system in Indonesia. The results of the analysis show that taxes and user charges contribute significantly to the Indonesian economy, but there are problems such as low public tax awareness, potential tax leakage, and lack of transparency in the management of local user charges.

This research aims to analyze the use of Internet of Things (IoT) technology in the marketing strategy of the oil and gas industry in Indonesia, with a focus on aspects of compliance with applicable oil and gas laws and regulations. The use of IoT technology has brought significant changes in various industries, and the oil and gas sector is no exception. In this context, this research will investigate how IoT technology can be used in oil and gas marketing strategies to improve operational efficiency, supervision, and compliance with oil and gas law regulations in Indonesia. The importance of compliance with oil and gas law regulations cannot be separated from the broader legal framework, namely the 1945 Constitution of the Republic of Indonesia (UUD 1945). The 1945 a Constitution is the Indonesian constitution which establishes the basic principles of the state, including the management of natural resources, including oil and gas, which are in the national interest. In this research, the use of IoT technology in oil and gas marketing strategies will be analyzed by considering the perspective of compliance with applicable oil and gas law regulations, which are part of the legal framework regulated by the 1945 Constitution and support state sovereignty in managing natural resources. Through literature analysis and case studies of the oil and gas industry in Indonesia, this research aims to provide a deeper understanding of the potential use of IoT technology in the oil and gas industry in Indonesia and its implications for compliance with oil and gas law regulations. It is hoped that the results of this research will provide valuable information for oil and gas companies, regulators, and other stakeholders in formulating effective marketing strategies and complying with applicable regulations. In addition, this research also has the potential to become the basis for further research in this field. By understanding and applying IoT concepts in oil and gas marketing strategies that comply with oil and gas law regulations and the principles set out in the 1945 Constitution, a more efficient, controlled, and sustainable oil and gas industry can be created in Indonesia.