I think a more important question is what is the best occupation laws and if they should be modified. There is no decent way to lower resistance and at 50% the damage to increased 100%.
There is no “best”, really. It all comes down to what the numbers look like for a specific occupation. You can view these numbers by hovering the mouse over a territory while the “resistance” map setting is on. Note that the numbers you see change depending on if you’re hovering the mouse over the number or some random part of the territory.
What you’re most interested in is seeing the effective “resistance target.” That’s exactly where resistance for a given state will land after everything is accounted for (occupation law, garrison, etc.). You want that number to be as low as possible, but you have to balance it against compliance gain (viewed by checking the numbers).
The reason why there is no “best” is because not all territories go into riot mode when you take them. I mentioned France earlier, France likes to riot, France is going to need to have a military governor at a minimum when you take their land. Egypt, on the other hand... Egypt don’t care, just swapping one colonial master for another, so they start compliant enough that you can probably start with secret police and adjust down from there.
The whole idea is to slowly grow compliance over time so you can ease up on the occupation laws. Personally I like to keep the resistance target below 25%, but I’ll let it creep up to as high as 30% if I can go a step lower to boost compliance gain.