Comparative Analysis of Regional Tax Revenue and Regional Levies in North Sulawesi Province Before and After the Enactment of Law Number 1 of 2022

This study aims to analyze the comparison of regional tax revenues and regional levies in North Sulawesi Province before and after the enactment of Law No. 1 of 2022 concerning HKPD, as well as assess the effectiveness of its revenue. The research uses a qualitative approach with a comparative method based on primary and secondary data. The results of the study show that the effectiveness of regional taxes has increased from 94.04% in 2023 to 96.91% in 2024 and is relatively effective. Meanwhile, the effectiveness of regional levies increased from 66.61% to 71.18%, but is still in the less effective category. This increase is influenced by the increase in taxpayers and more optimal supervision, although it is still influenced by the readiness of the regions in implementing implementing regulations.