legal position of prosecutors state lawyers in regional financial recovery on tax and retribution sectors in the law region of padang pariaman regency

regional taxes and charges are an important source of regional revenue to finance the implementation of regional government. in the course of government, the source of regional income from taxes and levies has become a major element in supporting economic activity, moving the wheels of government, and providing public facilities for the community. but of course there are taxpayers who neglect their obligations so that income from this sector is not on target, there is a deficit in state revenue and the backward effect is the sluggishness of the country s economy. therefore, law enforcement is needed to make taxpayers to immediately fulfill their obligations. one institution that is often used for dispute resolution by state institutions, central / regional government agencies, bumn / bumd and their derivatives is the attorney general s office of the republic of indonesia, the implementation of which is carried out by the state attorney (jpn).