T This research is motivated by the existence of related indicators for land and building taxes that can be used as one of the revenues for land and building tas collection, the main problem since 2020-2024 has experienced a significant decline, this problom has not been able to reach the target avery yaer. probloms in the research; 1) how is the authority of the bekasi city government in collecting taxes in 2020-2024 according to regional regulation number 2 of 2012?; 2) what are the obstacles to regional regulations that can be carried out in collecting land and building taxes in bekasi city? the type of research used is normative research with a descriptive analytical research nature. data collection is carried out through literature studies supportued by interviews. data processing is carried out qualitativelt, while conclusions are made using educational logic. the results of the research use that 1).the authority of the bekasi city government in collecting land and building tax for the 202-2024 fiscal year is derived from the attribution of law number 1 of 2022 concerning financial relations between the central government and regional government with the bekasi city mayor regulation number 13 of 2024 and law number 23 of 2014 concerning regional government. these regulations are a manifestation of legitimate attribution authurity and strengthen. the implementation of tax collection in a structured, legal manner, and in accordance with the principles of regional outonomy; 2) the bekasi city government also faces obstales in collecting land and building taxes that have not been recovered, as well as technical obstacles in the digital sytem when it experiences disruptions. and the involvement of regional officials to support the smooth runnung of the collection process.