POLITIK HUKUM PENGATURAN PAJAK DAN RETRIBUSI DAERAH PASCA UNDANG-UNDANG NOMOR 1 TAHUN 2022 TENTANG HUBUNGAN KEUANGAN ANTARA PEMERINTAH PUSAT DAN PEMERINTAHAN DAERAH

Abstract

Indonesia is a country that adheres to a unitary state system with the basic principle of sovereign government. However, the concept of a unitary state adopted by Indonesia still applies decentralization. The granting of authority to the regions is intended to be able to control and manage their households. As a way to strengthen all economic opportunities that can be used as Regional Original Revenue (PAD). Sources of PAD consist of local tax revenues, local retribution revenues, revenues from local owned enterprises, and revenues from the management of other local assets, as well as other legitimate revenues. Regulations related to local taxes and levies have undergone several changes until in 2022, the Central Government passed Law Number 1 Year 2022 on Financial Relations Between the Central Government and Local Governments as a regulation intended to revitalize local tax and levy regulations. With the renewal of the regulation of local taxes and levies, there are goals to be achieved by adjusting the HKPD Law regime, as an effort to create effective, efficient, transparent, accountable, and fair financial relations between the central government and local governments.

Keywords

• transition
• regulations
• local taxes and levies