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All Journal Jurnal Literasiologi Muhammadiyah Law Review Jurnal El-Thawalib Yurisprudentia: Jurnal Hukum Ekonomi Jurnal Fakta Hukum (JFH) Jurnal AL-MAQASID: Jurnal Ilmu Kesyariahan dan Keperdataan Jurnal AL-MAQASID: Jurnal Ilmu Kesyariahan dan Keperdataan El-Sirry: Jurnal Hukum Islam dan Sosial Indonesian Journal of Humanities and Social Sciences Jurnal El-Thawalib
Siregar, Mardona
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGUATAN OTONOMI DAERAH DENGAN REKONSTRUKSI PEMBENTUKAN PERDA TENTANG PAJAK DAERAH DI SUMATERA UTARA Siregar, Mardona
Yurisprudentia: Jurnal Hukum Ekonomi Vol 10, No 1 (2024)
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/yurisprudentia.v10i1.11095

Abstract

Pembentukan otonomi daerah merupakan upaya untuk meningkatkan kesejahteraan rakyat. Misalnya Perda tersebut adalah Perda Nomor 5 Tahun 2011 Tentang Pajak Daerah di Kabupaten Padang Lawas, Perda Nomor 11 Tahun 2010 Tentang Pajak Daerah di Kabupaten Padang Lawas Utara. Di antara 20 Perda Pajak Daerah yang dibatalkan di Sumut, ada 4 (empat) Perda Pajak Daerah di kabupaten/kota mengalami permasalahan yang sama. Perda yang dibatalkan sama-sama mengenai Pajak Daerah pada tahun yang sama dan tahun terdekat. Pajak daerah ditetapkan dengan undang-undang yang pelaksanaannya di daerah diatur dengan Perda. Kenyataannya, banyak Perda yang telah dibentuk oleh DPRD dan Pemerintah Daerah dibatalkan oleh Pemerintah Pusat. Mengapa banyak Perda Tentang Pajak Daerah dibatalkan oleh Pemerintah Pusat di Sumut?. Jenis penelitian yang digunakan adalah penelitian normatif dengan pendekatan empiris.  penelitian ini digunakan untuk memperoleh data normatif dan empiris, agar tampak relevansi antara penelitian normatif dengan data empiris. Berdasarkan uraian disimpulkan banyaknya Perda Tentang Pajak Daerah yang dibatalkan oleh Pemerintah Pusat di Sumut tidak terlepas dari kenyataan bahwa Perda yang sudah dibentuk langsung dilaksanakan oleh daerah tanpa persetujuan terlebih dahulu dari pemerintah pusat, sehingga pengawasan terhadap Perda tersebut tidak dapat berjalan secara efektif. Otonomi daerah seluas-luasnya bukan berarti daerah bebas menentukan tanpa ada kontrol dari pemerintah pusat.
Regional Autonomy in the Indonesian Constitutional System: Between Decentralization and Centralization Siregar, Mardona
Jurnal El-Thawalib Vol 7, No 2 (2026)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/el-thawalib.v7i2.19592

Abstract

Regional autonomy is a strategic policy within the Indonesian state system, aimed at creating an effective, democratic, and responsive government. However, in practice, the implementation of regional autonomy still faces a dynamic tug-of-war between decentralisation and centralisation, giving rise to problems such as overlapping authority, regional fiscal dependence, and a tendency towards recentralization by the central government. Therefore, this study aims to analyse the concept, legal basis, and implementation of regional autonomy in the context of the relationship between the central and regional governments. This study uses normative legal research with a statutory and conceptual approach. Data sources consist of primary legal materials, such as the 1945 Constitution and Law Number 23 of 2014 concerning Regional Government, as well as secondary legal materials in the form of books, scientific journals, and previous research results. Data collection techniques were carried out through literature studies, while data analysis techniques used descriptive qualitative analysis by systematically interpreting and reviewing legal materials. The results of the study indicate that the implementation of regional autonomy in Indonesia is not fully optimal due to the ongoing imbalance between central and regional authorities. In addition, policy inconsistencies were found that trigger a tendency towards re-centralisation. Therefore, it is necessary to harmonise regulations, strengthen regional capacity, and maintain policy consistency to create an ideal balance between decentralisation and centralisation within the framework of the Unitary State of the Republic of Indonesia.
Regional Autonomy in the Indonesian Constitutional System: Between Decentralization and Centralization Siregar, Mardona
Jurnal El-Thawalib Vol 7, No 2 (2026)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/el-thawalib.v7i2.19592

Abstract

Regional autonomy is a strategic policy within the Indonesian state system, aimed at creating an effective, democratic, and responsive government. However, in practice, the implementation of regional autonomy still faces a dynamic tug-of-war between decentralisation and centralisation, giving rise to problems such as overlapping authority, regional fiscal dependence, and a tendency towards recentralization by the central government. Therefore, this study aims to analyse the concept, legal basis, and implementation of regional autonomy in the context of the relationship between the central and regional governments. This study uses normative legal research with a statutory and conceptual approach. Data sources consist of primary legal materials, such as the 1945 Constitution and Law Number 23 of 2014 concerning Regional Government, as well as secondary legal materials in the form of books, scientific journals, and previous research results. Data collection techniques were carried out through literature studies, while data analysis techniques used descriptive qualitative analysis by systematically interpreting and reviewing legal materials. The results of the study indicate that the implementation of regional autonomy in Indonesia is not fully optimal due to the ongoing imbalance between central and regional authorities. In addition, policy inconsistencies were found that trigger a tendency towards re-centralisation. Therefore, it is necessary to harmonise regulations, strengthen regional capacity, and maintain policy consistency to create an ideal balance between decentralisation and centralisation within the framework of the Unitary State of the Republic of Indonesia.
Co-Authors Cahnia, Murni Harahap, Nur Sa’adah Hasibuan, Pardamean Mustafid Mustafid