Articles

Implementation of Regional Regulation in Supporting Regional Autonomy

Sugeng Santoso
Postgraduate Program University of Jayabaya Jakarta, Indonesia
Online First: October 03, 2019
| Google Scholar
[1]
S. Santoso, “Implementation of Regional Regulation in Supporting Regional Autonomy”, sshj, vol. 3, no. 10, pp. 1530-1534, Oct. 2019.

Abstract

In the atmosphere of regional autonomy, there are so many problems that are overwhelming the regions so that the regions will want to regulate and determine anything freely through regional regulations. In addition, the substance of regional autonomy is not clearly understood in its meaning so that at the level of its implementation many reap the error bias. This problem arises because of the tendency to think of some bureaucrats in South Tangerang City who consider that the main parameter determining the independence of a region in autonomy lies in the amount of Regional Own-Source Revenue. Another problem is juridical technical in the form of regulations which are used as a legal basis for the regions to collect the Regional Own-Source Revenue, both from taxes and from Regional Retribution. The research method used in this study is a normative juridical method that is in answering problems using a legal perspective based on applicable laws and regulations, to then be associated with the situation in the field related to the discussion of the problem. From the results of research on the regional regulations bill proposed by the regional government of South Tangerang City, particularly those related to regional taxes, have not paid attention to the principles of establishing good regional regulations, particularly the principle of transparency, because the purpose of forming regional regulations are all the same, namely in order to increase the regional own-source revenue in order to optimize the implementation of the regional autonomy.

References

[1] Act No. Law Number 23 of 2014 concerning Regional Government.
[2] Article 1 of the 2014 Regional Government Law.
[3] Article 1 of the Act No. 28 of 2009 concerning Regional Taxes and Levies.
[4] Article 1 of the Act No. 28 of 2009 concerning Regional Taxes and Levies.
[5] Tax as a Support for Regional Autonomy, in https://bapenda.jabarprov.go.id/2014/07/01/ pajak-sebagai-penopang-otonomi-daerah/.
[6] Usman, S. (2002). Regional autonomy in Indonesia: field experiences and emerging challenges.
[7] https://id.wikipedia.org/wiki/Peraturan_Daerah_(Indonesia.
[8] Kayame, Hengky. et al., (2017) The Increase of Region Own Source Revenue in Realizes the Prosperity of Papua Communities. IOSR Journal of Humanities and Social Science (IOSR-JHSS) Volume 22, Issue 4, Ver. 4 (April. 2017) PP 45-52
[9] https://www.kompasiana.com/lusyindria/5cf1396018ffee6b510348d4/pajak-daerah-sebagai-sumber-untuk-meningkatkan-pendapatan-asli-daerah?page=all.
[10] Abidin, SZ (2008). Policy strategies in development and political economy. Jakarta: Suara Bebas.
[11] Irawan, M., & Maksum, I. R. (2018). Analysis of Formation of the Decentralized Regional Public Organization: The Case of Tangerang City, Indonesia. International Journal Of Academic Research In Business And Social Sciences, 8(9).
Published October 3, 2019
Keywords
  • regional taxes, regional autonomy, bureaucrats
How to Cite
[1]
S. Santoso, “Implementation of Regional Regulation in Supporting Regional Autonomy”, sshj, vol. 3, no. 10, pp. 1530-1534, Oct. 2019.

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References

[1] Act No. Law Number 23 of 2014 concerning Regional Government.
[2] Article 1 of the 2014 Regional Government Law.
[3] Article 1 of the Act No. 28 of 2009 concerning Regional Taxes and Levies.
[4] Article 1 of the Act No. 28 of 2009 concerning Regional Taxes and Levies.
[5] Tax as a Support for Regional Autonomy, in https://bapenda.jabarprov.go.id/2014/07/01/ pajak-sebagai-penopang-otonomi-daerah/.
[6] Usman, S. (2002). Regional autonomy in Indonesia: field experiences and emerging challenges.
[7] https://id.wikipedia.org/wiki/Peraturan_Daerah_(Indonesia.
[8] Kayame, Hengky. et al., (2017) The Increase of Region Own Source Revenue in Realizes the Prosperity of Papua Communities. IOSR Journal of Humanities and Social Science (IOSR-JHSS) Volume 22, Issue 4, Ver. 4 (April. 2017) PP 45-52
[9] https://www.kompasiana.com/lusyindria/5cf1396018ffee6b510348d4/pajak-daerah-sebagai-sumber-untuk-meningkatkan-pendapatan-asli-daerah?page=all.
[10] Abidin, SZ (2008). Policy strategies in development and political economy. Jakarta: Suara Bebas.
[11] Irawan, M., & Maksum, I. R. (2018). Analysis of Formation of the Decentralized Regional Public Organization: The Case of Tangerang City, Indonesia. International Journal Of Academic Research In Business And Social Sciences, 8(9).
Published October 3, 2019
Keywords
  • regional taxes, regional autonomy, bureaucrats
How to Cite
[1]
S. Santoso, “Implementation of Regional Regulation in Supporting Regional Autonomy”, sshj, vol. 3, no. 10, pp. 1530-1534, Oct. 2019.
No Supplimentary Material available for this article.
Published October 3, 2019
Keywords
  • regional taxes, regional autonomy, bureaucrats
How to Cite
[1]
S. Santoso, “Implementation of Regional Regulation in Supporting Regional Autonomy”, sshj, vol. 3, no. 10, pp. 1530-1534, Oct. 2019.

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Published October 3, 2019
Keywords
  • regional taxes, regional autonomy, bureaucrats
How to Cite
[1]
S. Santoso, “Implementation of Regional Regulation in Supporting Regional Autonomy”, sshj, vol. 3, no. 10, pp. 1530-1534, Oct. 2019.

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  • Sugeng Santoso

  • Published October 3, 2019
    Keywords
    • regional taxes, regional autonomy, bureaucrats
    How to Cite
    [1]
    S. Santoso, “Implementation of Regional Regulation in Supporting Regional Autonomy”, sshj, vol. 3, no. 10, pp. 1530-1534, Oct. 2019.