The decentralization of MBLB taxation authority to provincial governments has created challenges in standardizing price benchmarks, leading to inconsistencies in tax collection across districts.

Following the enactment of Law No. 23/2014 and subsequent regulations, price benchmarking for MBLB taxation shifted from district to provincial governments. However, incomplete implementation of single price standards has resulted in persisting heterogeneity across locales, impairing tax base uniformity and complicating fiscal administration, as documented by KPK coordination reports in North Sumatra.