SUMMARY
The formation of Regional Regulations requires harmonization as a subsystem in the priority of the development of the national legal system which must be carried out systematically from planning, preparing academic texts, to drafting Regional Regulations. The regional regulation on local taxes and levies is one of the most problematic and canceled types of regulations, including in the city of Makassar. The discussion in this article aims to raise important relevant issues related to the analysis of harmonization of regional regulations and efforts to organize the formation of regional regulations in order to realize a harmonious regional regulation. The research method used in this research is normative research using a statutory approach, and a conceptual approach. It is concluded that (1) the Makassar City Regulation concerning regional taxes and regional levies still has weaknesses in terms of vertical and horizontal harmonization. The regulations in question are; 1) Regional Regulation Number 2 of 2018 concerning Regional Taxes is marked by the provisions of Article 10 Paragraph (4), Article 14 and Article 17 that are not yet vertically harmonized with Act Number 28 of 2009 concerning PDRD, 2) Regional Regulation Number 5 of 2012 concerning certain licensing fees is marked with the provisions of Article 14 not yet horizontally harmonized with Regional Regulation Number 4 of 2014 concerning P5MB. (2) Structuring the formation of Regional Regulations within the local government environment is carried out through efforts to strengthen stages; 1) planning, starting with research and reviewing regional regulations on taxes and regional levies as outlined in academic texts as a medium of harmonization, 2) preparation, harmonization is carried out by the Regional Office of the Ministry of Law and Human Rights, 3) Discussion, harmonizing various opinions and inputs so that the design remains in harmony and there are no conflicts in its arrangement, 4) ratification, preventive supervision in the form of mandatory evaluation before being determined and Noreg can be given if the verification results show discrepancies.