CD Skripsi

Politik Hukum Pembentukan Undang-Undang Nomor 1 Tahun 2022 Tentang Hubungan Keuangan Antara Pemerintah Pusat Dan Pemerintahan Daerah Dalam Perspektif Otonomi Daerah

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ABSTRACT
Law Number 33 of 20004 concerning Financial Balance Between the Central Government and Regional Government and Law Number 28 of 2009 concerning Regional Taxes and Regional Levies were repealed by Law Number 1 of 2022 concerning Financial Relations Between the Central Government and Regional Governments as a result of Transfer to Regions, as well as Regional Taxes and Regional Levies as one of the components of fiscal decentralization have not been able to provide a leap of improvement significant for equitable distribution of public services and public welfare on various achievements of economic and social indicators, as well as not yet aligned and synergistic APBD and APBN optimally so that national fiscal policy which has the functions of allocation, distribution, and stabilization has not worked significantly in realizing state goals. Therefore, the purpose of this research is first, to explain the legal politics of the formation of Law Number 1 of 2022 concerning Financial Relations Between the Central Government and Regional Governments in the Perspective of Regional Autonomy. Second, to explain the legal political implications of the establishment of Law Number 1 of 2022 concerning Financial Relations Between the Central Government and Regional Governments on the principles of implementing regional autonomy.
The type of research used is a type of normative legal research with a focus on legal principles. To answer this research, the author uses qualitative analysis with literature study techniques on primary legal materials in the form of laws and regulations, secondary legal materials in the form of legal scientific research results, legal science books, and academic manuscripts of Law Number 1 of 2022, as well as tertiary legal materials in the form of large online Indonesian dictionaries.
The legal politics of the formation of Law Number 1 of 2022 gave birth to an autonomous democratic political configuration in which public participation through lawsuits to the Constitutional Court related to articles that harm and/or do not prosper the people in the regions. This can be seen from the levy of local taxes that cause high economy in the midst of society and injustice for areas negatively affected by the exploration and exploitation of natural resources, as well as the allocation of DAK and DAU that burden the region. And The legal political implications of the establishment of Law Number 1 of 2022 on the implementation of regional autonomy principles are able to improve PAD and the quality of public services in the regions because they can accelerate and maximize infrastructure development in the regions and national priorities. It is recommended that the legislature is expected to immediately ratify and promulgate laws and regulations related to the general provisions of the HKPD Law, procedures for collecting taxes and regional levies, procedures for collecting Opsen, tax revenues directed at their
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use, types of additional regional levies, and procedures for determining tax rates and levies so that the HKPD Law can be fully implemented. Although the regulations stipulated can be said to be able to improve PAD and infrastructure development in the regions, the Government must tighten and increase supervision of the use of funds intended for infrastructure development and national priorities so that the use of these funds can be right on target and there are no irregularities
Keywords: Legal Politics, Fiscal Decentralization, Regional Autonomy

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Detail Information

Series Title

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Call Number

1709122429

Publisher

Pekanbaru : Universitas Riau – Fakultas Hukum – Hukum Tata Negara., 2023

Collation

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Language

Indonesia

ISBN/ISSN

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Classification

1709122429

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

HUKUM TATA NEGARA

Specific Detail Info

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Statement of Responsibility

DAUS

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