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All Journal Yustisia Arena Hukum Jurnal Media Hukum Jurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan Jurnal Ilmiah Hukum LEGALITY Jurnal Bina Mulia Hukum JURNAL MERCATORIA Media Iuris Al-Adalah: Jurnal Hukum dan Politik Islam Jurnal Supremasi International Journal of Educational Review, Law And Social Sciences (IJERLAS) Klausula: Jurnal Hukum Tata Negara, Hukum Adminitrasi, Pidana dan Perdata
Shinta Hadiyantina
Universitas Brawijaya
Religion Arts Humanities Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Jurnal Media Hukum

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Policies to Control and Evaluate Regional Regulations on Taxes and Levies in Indonesia: Re-centralisation? Sinta Devi Ambarwati; Sudarsono Sudarsono; Shinta Hadiyantina
Jurnal Media Hukum Volume 30, Number 1, June 2023
Publisher : Fakultas Hukum Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmh.v30i1.14172

Abstract

The research analyses whether the regulations concerning the mechanisms of control and evaluation of regional regulations on taxes and levies, as outlined in Law No.1 of 2022, comply with the concept of regional autonomy in Indonesia. With normative juridical approach, this research found that the mechanisms of control and evaluation of regional regulations on taxes and levies do not comply with the concept of regional autonomy. However, such mechanisms are required in Indonesia as a unitary state that is based on autonomy, since no system of autonomy works in the absence of control. Nonetheless, in this case, the supervisory authority given to the central government, in the form of preventive and repressive supervision, tends to cause too much interference in the process of shaping policies regarding regional taxes and levies, which should be within the authority of regional governments. Therefore, assertive and specific provisions should be made to prevent intervention by the central government that goes beyond what is required
Co-Authors Abdul Rachmad Budiono Afifulloh Afifulloh Afifulloh Airin Liemanto Amir, Irfan Angga Dwi Prasetyo Dewi Cahyandari Dewi Cahyandari Dewi Cahyandari Dhiana Puspitawati Dwi Kukuh Verdyandika Endang Sri Kawuryan Hudriyah Mundzir Indah Dwi Qurbani Intan Meitasari Miftahus Sholehudin Mochammad Aznawi Faisal Moh Fadli Nur Faisyah Shohib Muslim Sihabudin Sihabudin Sinta Devi Ambarwati Sudarsono Sudarsono Sudarsono Sudarsono Tunggul Ansari Setia Negara Tunggul Anshari SN Zainal Amin Ayub