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All Journal JURNAL MAGISTER HUKUM UDAYANA Interaksi : Jurnal Ilmu Komunikasi Veritas et Justitia Jurnal Arsitektur ZONASI Jurnal Muara Ilmu Sosial, Humaniora, dan Seni JURNAL RECHTENS Progressive Law Review JATI (Jurnal Mahasiswa Teknik Informatika) The Indonesian Journal of International Clinical Legal Education Hang Tuah Law Journal Journal of Constitutional Law Society (JCLS)
Ramadhan, Febriansyah
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Journal : JURNAL RECHTENS

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Kedaulatan Fiskal dan Penguatan Otonomi Daerah Dalam Pemungutan Retribusi Pasca Undang-Undang Nomor 1 Tahun 2022 Abhiseka, I Gede Druvananda; Rusmana, I Putu Edi; Ramadhan, Febriansyah
JURNAL RECHTENS Vol. 14 No. 2 (2025): Desember 2025
Publisher : Fakultas Hukum Universitas Islam Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/rechtens.v14i2.4067

Abstract

The purpose of this study is to examine the extent to which the sovereignty in the collection and sustainable development of regional retribution is implemented. This paper employs normative legal research. “The results of the study indicate that the form of sovereignty in the collection and development of regional retribution after the enactment of the Law on Financial Relations between the Central Government and Regional Governments” is limited, as the central government retains the authority to adjust tax and/or retribution rates stipulated in Regional Regulations on Taxes and/or Retributions through presidential regulations. Therefore, it can be concluded that regional governments do not yet fully possess fiscal sovereignty. It is recommended that the government promptly complete all implementing regulations for the amended provisions to ensure the smooth administration of regional retribution and the continued operation of regional autonomy, while maintaining the essence of regional sovereignty both in terms of autonomy and fiscal authority.
Co-Authors Aan Eko Widiarto Ahmad MAULANA Christy Vidiyanti Dwi Putra, Farhan Felany, Patricia Inge Fitria Esfandiari Gunawan, Anggraeni Sari Hadiati, Mia I Gede Druvananda Abhiseka I Putu Edi Rusmana Marfungah, Luthfi Monica, Yola Moody Rizqy Syailendra Putra Naziifah, Hasna NEVIATY PUTRI ZAMANI Nugraha, Xavier Prasada, Dewa Krisna Riana Susmayanti Risky, Saiful Setyo Widagdo Siswanto, Rodi Utami, Tasyabilla Pandi Wahid, Deny Noer