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All Journal FIAT JUSTISIA: Jurnal Ilmu Hukum Tadulako Master Law Journal
Muja'hidah, Muja'hidah
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Law, Crime, Criminology & Criminal Justice

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ANALISIS PUTUSAN MAHKAMAH KONSTITUSI NOMOR 55/ PUU-XVII/2019 TERKAIT PEMILU SERENTAK Erdiansyah, Ahmad Fahri; Jalaluddin, Jalaluddin; Muja'hidah, Muja'hidah
Tadulako Master Law Journal Vol 5, No 1 (2021): FEBRUARY
Publisher : Universitas Tadulako

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Berawal dari perludem sebagai pemohon mengajukan permohonan pengujian terhadap Undang-Undang Nomor 7 Tahun 2017, Undang-Undang Nomor 8 Tahun 2015 dan Undang-Undang Nomor 10 Tahun 2016. Perludem dalam argumentasi permohonannya, mempermasalahkan tentang desain pemilu serentak lima kotak, yang tidak memberikan penguatan terhadap sistem presidensial namun Mahakamah Konstitusi dalam Putusan  Nomor 55/ PUU-XVII/2019 menolak. Menelusuri Putusan  Nomor 55/ PUU-XVII/2019 bertujuan untuk memahami dasar pertimbangan oleh hakim dalam Putusan  a quo  bahwa pemilu serentak untuk memberikan   penguatan terhadap sistem pemerintahan presidensial sesuai  original intent dari pembentuk UUD 1945 dan menelusuri kembali makna pemilu serentak dalam Putusan Mahkamah Konstitusi Nomor 14/PUU-XI/2013.
The Impact of Regulating Inadequate Local Tax Types on Fiscal Independence Muja'hidah, Muja'hidah; Syamsuddin, Adiesty S. P.
Fiat Justisia: Jurnal Ilmu Hukum Vol. 17 No. 4 (2023)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/fiatjustisia.v17no4.3049

Abstract

This study examines the impact of regional autonomy on fiscal independence, particularly through the ability of local governments to generate revenue without reliance on the central government. Effective governance requires a sustainable budget, and Law Number 1 of 2022 on Financial Relations Between the Central and Local Governments grants local governments the authority to impose taxes. However, the law restricts local governments to collecting only specified types of taxes, which must be established through local regulations (*Perda*), and prohibits the introduction of new tax types. The selection of tax types is contingent upon the existence of tax objects with sufficient potential to contribute to Locally-Generated Revenue (LGR) and enhance fiscal independence. This study aims to analyze the regulation of local tax types for autonomous regions and assess the implications of insufficient tax potential on fiscal decentralization. Utilizing a normative-juridical approach, with legislative, conceptual, and historical perspectives, the findings indicate that inadequate tax objects undermine fiscal decentralization by failing to significantly increase PAD. Consequently, a feasibility study is recommended to assess the potential of local taxes before their inclusion in regional regulations.
Co-Authors Erdiansyah, Ahmad Fahri Jalaluddin Jalaluddin Syamsuddin, Adiesty Septhiany Prihatiningsih