The purposeof the research to analyze the policy of the Regent's Decree Number: Kpts. 073/BPKAD/2023/234 Through Law Number 1 of 2022, Pelalawan Regency has implemented a reduction in Land Rights Acquisition Fees on the basis of article 96. The Regent can provide a reduction in principal payments and/or sanctions for Taxes and Retributions, taking into account the condition of the taxpayer or …