The purpose of this study is to analyze the regulation of the authority of the central government and local governments within the Unitary State of the Republic of Indonesia and the harmonization of Central Government Regulation Number 21 of 2020 with the Regional Regulation of the City of Tegal Number 10 of 2020 in handling COVID-19. The approach used in this research is a statutory approach and a conceptual approach. This research data collection technique was carried out through conventional

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... and online literature searches. The data analysis technique used in this research is qualitative because the data is presented in a descriptive-narrative way. The results show that the relationship between the central and local governments is complementary and interdependent. The central government cannot function without local government, and vice versa. The difference is only in the scope of power and authority of each. The division of authority in the relationship between the central government and regional governments is related to the division of household affairs or referred to as government affairs. Therefore, the legitimacy of the central government is determined by the existence and trust of local governments, on the other hand, local governments need central justification in administering government independently and autonomously.