Abstract: One of the goals of the Republic of Indonesia based on Pancasila and the 1945 Constitution is to promote the general welfare for the sake of social justice for all Indonesian people. In an effort to realize this goal, the Republic of Indonesia needs to manage state finances which are realized in the form of the State Revenue and Expenditure Budget (APBN) which is a reflection of state finances. One of the sources of state revenue included in the state budget is taxes. Taxes are a way for the community to synergize with the state in accelerating the development of various sectors, including security facilities needed by the community. Article 23A of the Constitution of the Republic of Indonesia stipulates that taxes and other levies of a coercive nature for the purposes of the state are regulated by law.