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All Journal East Asian Journal of Multidisciplinary Research (EAJMR)
Dewi, Ni Luh Sri Mahendra
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

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The Legitimacy of Traditional Village Levies and the Authorities of Traditional Villages in Bali Reviewed from the Accountability of Financial Management Dewi, Ni Luh Sri Mahendra; Widiatedja, I Gusti Ngurah Parikesit; Yasa, Putu Gede Arya Sumerta
East Asian Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i8.10527

Abstract

The theoretical issues surrounding the Balinese Traditional Village levy (stand) arise when compared to Article 23A of the 1945 Constitution of Indonesia, which mandates that taxes and levies for state needs must be regulated by law. However, Traditional Village levies, based on perarem and Article 18B paragraph (2), are fees rooted in local customary law. Deconstruction theory suggests that the legal text and context of these levies can be reconstructed to meet community needs, promoting justice and legitimizing Balinese Traditional Villages. The clarity and constitutionality of Bali Regional Regulation No. 4/2019 are crucial in ensuring that these levies are recognized as legitimate and not deemed extortion, as long as they are conducted in accordance with customary law.
Co-Authors I Gusti Ngurah Parikesit Widiatedja Putu Gede Arya Sumertayasa