Corresponding Author Badri Hasan Sulaiman - Regional Levies In Special Autonomy Province

In implementing Special Autonomy, various provinces in Indonesia compete to increase their Regional Levies. These efforts have encouraged the governments to create regulations that can add value to their provinces. However, these regulations sometimes experience disharmony and asynchronous with the higher regulations, both in terms of contents and technically. This issue has resulted in an increasing number of Regional Regulations being annulled or revised after being evaluated by the Ministry of Home Affairs. At least 7500 Regional Regulations since 2002, originating from all regencies/cities and provinces in Indonesia, have been evaluated by the Ministry of Home Affairs. Nearly half of these Regional Regulations were annulled because they contradicted the principles of the formation. It is assumed that this number will continue to rise with the increasing legislative process in the regions.