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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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LOCAL TAX AND RETRIBUTION REGULATIONS AFTER PDRD LAW’S TRANSITION TO HKPD LAW Afifulloh; Tunggul Anshari Setia Negara; Shinta Hadiyantina
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 6 (2023): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i6.1122

Abstract

As a decentralized country, Indonesia grants each area governmental autonomy. For their development, local governments generally use the increase in Local Own-source Revenue (PAD), Fiscal Balance, and Other Lawful Local Revenue (LPDS). As stated in the laws, the rise in PAD comes from local taxes and retribution, local asset management, and other lawful local revenue. In early 2022, the Government issued Law Number 1 Year 2022 regarding Financial Relations between the Central and Regional Government to replace the decade-long Law Number 28 Year 2009 regarding Local Taxes and Retribution. This transition was considered after fiscal issues found in recent years and will affect local tax and retribution regulations’ schemes, rate percentages, and types as it was anticipated.
Inquiring into the sustainable tourism village development through the social complexity of adat peoples in digital era Moh Fadli; Shinta Hadiyantina; Dewi Cahyandari; Airin Liemanto; Miftahus Sholehudin
Legality : Jurnal Ilmiah Hukum Vol. 31 No. 2 (2023): September
Publisher : Faculty of Law, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/ljih.v31i2.26438

Abstract

This research aims to inquire into the concept of sustainable tourism development currently taking place in tourism villages in Indonesia, added with the criteria of social complexity of the locals in the digital era. With a qualitative approach, this research obtained samples of the people of Inner Inner Baduy – Banten, Tenganan Pegringsingan – Bali, and Wonokitri – Tengger. Observation, in-depth interviews, and Focus Group Discussion were also performed to gain validated data, which were further analyzed based on SWOT to help formulate the strategies for sustainable tourism village development. The research results indicate that there was disharmony between the policies of the state and the economy of the Adat peoples, cultural exoticism and modernity, economic development, and the culture of adat tourism. Therefore, the process of planning and setting the criteria for sustainable tourism development should take into account the complexity and social diversity. Furthermore, a Plan for Digital Inclusion for adat people needs to be developed. The contribution of this research is expected to help reduce the disharmony of interest in the development of adat tourism villages and bring about the concept of sustainable tourism development to boost the authenticity of adat villages that correspond with their uniqueness in the digital era.
POLITIK HUKUM PENGATURAN PAJAK DAN RETRIBUSI DAERAH PASCA UNDANG-UNDANG NOMOR 1 TAHUN 2022 TENTANG HUBUNGAN KEUANGAN ANTARA PEMERINTAH PUSAT DAN PEMERINTAHAN DAERAH Afifulloh Afifulloh; Tunggul Anshari SN; Shinta Hadiyantina
KLAUSULA (Jurnal Hukum Tata Negara Adminitrasi Dan Pidana) Vol 2 No 2 (2023): KLAUSULA (Jurnal Hukum Tata Negara, Hukum Adminitrasi, Pidana Dan Perdata)
Publisher : Universitas Islam kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/klausula.v2i2.4077

Abstract

Indonesia sebagai negara yang menganut sistem negara kesatuan dengan prinsip dasar pemerintahan yang berdaulat. Namun, konsep negara kesatuan yang dianut Indonesia tetap menerapkan desentralisasi. Pemberian kewenangan terhadap daerah dimaksudkan agar mampu mengendalikan dan mengelola rumah tangganya. Sebagai cara untuk memperkuat semua peluang ekonomi yang dapat dijadikan sebagai Pendapatan Asli Daerah (PAD). Sumber Pendapatan PAD terdiri dari pendapatan pajak daerah, pendapatan retribusi daerah, pendapatan dari badan usaha milik daerah, dan pendapatan dari pengelolaan kekayaan daerah lainnya, serta pendapatan lain yang sah. Pengaturan terkait dengan pajak dan retribusi daerah telah mengalami beberapa kali perubahan hingga pada tahun 2022, disahkanlah Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Antara Pemerintah Pusat dan Pemerintahan Daerah, sebagai peraturan yang dimaksudkan untuk merevitalisasi regulasi pajak dan retribusi daerah. Dengan adanya pembaruan terhadap regulasi pajak daerah dan retribusi daerah memiliki tujuan yang hendak di capai dengan adanya penyesuaian rezim UU HKPD, sebagai salah satu upaya untuk menciptakan hubungan keuangan yang efektif, efisien, transparan, akuntabel, dan adil antara pemerintah pusat dan pemerintah daerah.
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