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Kedaulatan Fiskal dan Penguatan Otonomi Daerah Dalam Pemungutan Retribusi Pasca Undang-Undang Nomor 1 Tahun 2022 I Gede Druvananda Abhiseka; I Putu Edi Rusmana; Febriansyah Ramadhan
JURNAL RECHTENS Vol. 14 No. 2 (2025): Desember
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 AAA. Ngurah Tini Rusmini Gorda Anak Agung Ayu Intan Puspadewi Anak Agung Ayu Ngurah Tini Rusmini Gorda Anak Agung Sagung Mirah Pratiwi Anggatari, Kadek Ayu Virna Sri Antari, Putu Eva Ditayani Ari Rama, Bagus Gede Aryaputra, Aldo Rajendra Zufar Wahyu Awanadi, I Gusti Agung Virlan Bagus Gede Ari Rama Bagus Gede Ari Rama Bagus Gede Ari Rama Budiana, I Nyoman Dewa Ayu Putri Sukadana Dewa Krisn Prasada Dwi Ratmaja, I Gede Sadia Fauzi, Shellby Sabrina Febriansyah Ramadhan Febriansyah Ramadhan Gracia, Ni Ketut Sephira I Gede Druvananda Abhiseka I Gede Druvananda Abhiseka I Gede Gana Palguna Winayaka I Gede Sadia Dwi Ratmaja I Gusti Agung Kiddy Zulkarnain I Gusti Agung Virlan Awanadi I Gusti Ayu Eviani Yuliantri I Gusti Ngurah Agung Dwi Putrawan I Ketut Angga Wiratama I Made Fajar Pradnyana I Made Minggu Widyantara I Made Sudirga I Made Wiray Darma I Made Wirya Darma I Wayan Suderana Juliani, Kadek Eni Kadek Indra Dewan Tara Kadek Januarsa Adi Sudharma Kadek Julia Mahadewi Ketut Arya Amanta Wiguna Komang Anisya Susiladevi Made Sinthia Sukmayanti Made Sinthia Sukmayanti Made Sinthia Sukmayanti Michael Stefanus Subnafeu Ni Gusti Agung Ayu Mas Triwulandari Ni Komang Diah Afsari Devi Ni Nyoman Juwita Arsawati Ni Nyoman Juwita Arswati Ni Nyoman Juwita Asawati Ni Putu Ega Maha Wiryanthi Ni Putu Gita Dewi Naraswari Putri Sumartono Ni Putu Sawitri Nandari Novelin, Tania Prasada, Dewa Krisna Putra, Komang Satria Wibawa Putu Suryani . Putu Wahyu Widiartana Rafika Amalia Rafika Amalia Rama, Bagus Gede Ari Ricko Chandra Halim Satrio Wahyu Sri Pamungkas Sukadana, Dewa Ayu Putri Sulistiya Zilpana Usrinase, Yulius Wijaya, Made Rada Pradnyadari Yudas Swastika, I Gusti Bagus Zulkarnain, I Gusti Agung Kiddy Krsna