Agus Rasyid Chandra Wijaya
Universitas Muhammadiyah Sukabumi, Jawa Barat, Indonesia.

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From Norm to Nominal: The Effectiveness of a Digital-Based Legal System for Advertisement Tax in Strengthening Sukabumi City's Fiscal Autonomy Atut Wigaty Adman; Agus Rasyid Chandra Wijaya
Greenation International Journal of Law and Social Sciences Vol. 4 No. 4 (2026): (GIJLSS) Greenation International Journal of Law and Social Sciences (September
Publisher : Greenation Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v4i4.1124

Abstract

Regional autonomy demands fiscal independence through the optimization of Local Own-Source Revenue. Advertisement tax plays a strategic role yet remains vulnerable to leakage due to weak regulation and conventional administration. Sukabumi City Regional Regulation Number 2 of 2025 serves as a reform instrument that integrates normative modernization with the digitalization of local tax collection systems based on information technology. This study analyzes the legal effectiveness of Regional Regulation Number 2 of 2025 in optimizing advertisement tax revenue to strengthen the fiscal autonomy of Sukabumi City Government. This study employs a juridical normative-empirical approach with a descriptive-analytical typology. Primary legal materials include Law Number 1 of 2022, Regional Regulation Number 2 of 2025, and the related Mayor Regulations, while secondary materials consist of literature, journals, and policy documents. Field data were collected through interviews and documentation at the Regional Financial and Revenue Management Agency of Sukabumi City. Analysis applied statutory, conceptual, and Lawrence Friedman's legal system theory approaches deductively. The results show that Regional Regulation Number 2 of 2025 broadens the tax base through adjustment of the Advertisement Rental Value and clustering of road zoning. Implementation of the Local Tax Digital Ecosystem (e-Pad) encompassing online self-assessment, cashless payment, and Application Programming Interface integration between BPKPD and DPMPTSP effectively closes administrative leakage gaps. Advertisement tax realization increased from ninety percent to one hundred five percent, significantly strengthening fiscal autonomy.These findings contribute practically to the reform of digital-based local tax governance and serve as empirical reference for other Indonesian regional governments formulating fiscal policy. Theoretically, this study reinforces the relevance of Friedman's legal system theory in explaining tax administration transformation in the digital era.This study offers novelty by positioning inter-agency Application Programming Interface system integration as a new indicator of legal effectiveness in local tax optimization following the HKPD Law. Prior studies generally focused on either normative or empirical aspects, whereas this study synthesizes both through legal system theory in the context of local tax digitalization.
Pseudo Synchronization or Substantive Harmonization? Reconstructing the Legal Design of Asta Cita's Manifestation in Sukabumi City's RPJMD 2025–2029 Ardi Wantoro; Agus Rasyid Chandra Wijaya
Greenation International Journal of Law and Social Sciences Vol. 4 No. 4 (2026): (GIJLSS) Greenation International Journal of Law and Social Sciences (September
Publisher : Greenation Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v4i4.1096

Abstract

Indonesia's vertical planning system requires Regional Medium-Term Development Plans (RPJMD) to embody national strategic visions. The 2024–2029 Asta Cita doctrine, formalized through Presidential Regulation 12/2025, binds subnational governments to alignment. Yet fiscal constraints, sectoral fragmentation, and abstract harmonization parameters threaten substantive realization of national priorities at city level. This study examines the legal architecture, substantive embodiment, and structural impediments shaping the integration of Asta Cita into Sukabumi City's RPJMD 2025–2029. This research employs a normative-empirical legal method combining statute, conceptual, and case-study approaches. Primary legal materials include Law 25/2004 on the National Development Planning System, Law 23/2014 on Regional Government, Presidential Regulation 12/2025 concerning the 2025–2029 RPJMN, and Sukabumi City Regional Regulation 5/2025 on the RPJMD. Analysis proceeds through grammatical, systematic, and teleological interpretation, supplemented by vertical-horizontal harmonization mapping anchored in Legal Harmonization, Multi-Level Governance, and Policy Translation theories. Sukabumi's RPJMD demonstrates high formal compliance, absorbing all eight Asta Cita pillars into five missions, forty-five priority programs, and fourteen local flagship programs adapted to its non-maritime tertiary economy. Nevertheless, four structural impediments persist: vertical authority disharmony, regulatory time-lag from delayed central rules, sectoral institutional fragmentation evidenced by declining SAKIP scores from 79.54 to 76.36, sectoral data inconsistency, and extreme fiscal weakness where operational expenditure dominates the regional budget. This study proposes a triadic legal-design intervention comprising an Omnibus Planning Clause enabling Perkada-based adaptation to central updates, revitalized gubernatorial supervisory authority anchoring intergovernmental coordination forums, and impact-oriented Translational Key Performance Indicators replacing literal nomenclature matching across all vertical planning documents nationwide. While prior scholarship analyzes vertical planning synchronization at provincial level or formal authority distribution, this study pioneers a city-level juridical examination of Asta Cita's substantive translation, integrates three theoretical lenses, and operationalizes a novel Translational KPI framework as concrete legal-design instrument for resolving paper-compliance pathology in subnational planning.