Implementation of Regional Tax Collections in the Tax Sector of Non-Metal Minerals and Rocks That Do Not Have a People's Mining License in the Ogan Ilir District Area

Abstract

This research focuses on implementing regional tax levies in the non-metallic mineral and rock tax sector, which still needs a community mining permit in the Ogan Ilir Regency Area. Regional tax levies are an essential instrument for local governments to optimize local revenue while regulating the exploitation of natural resources owned by the community. However, in the context of community mining, the implementation of tax collections often faces challenges such as awareness of obligations, non-compliance by entrepreneurs, and obstacles to mining legality.