Abstract: The draft Law on Harmonization of Tax Regulations was officially ratified on October 29, 2021, into Law Number 7 of 2021. This regulation impacts various business sectors, including the rice milling business, namely the rice sector. Rice, which was initially stipulated in the Job Creation Law as Non-Taxable Goods, has changed to Taxable Goods in this Tax Regulation Harmonization Act. For this reason, it is necessary to analyse whether the Law on the Harmonization of Tax Regulations impacts taxpayers who are engaged in the rice milling business. This research method focuses on a case study approach with a qualitative descriptive method.