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All Journal Jurnal Yuridis
Jaya, A Ishni Bukit
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Law, Crime, Criminology & Criminal Justice

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Journal : Jurnal Yuridis

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IMPLIKASI UNDANG-UNDANG HUBUNGAN KEUANGAN PUSAT DAN DAERAH TERHADAP PENGATURAN PAJAK DAN PENDAPATAN ASLI DAERAH Jaya, A Ishni Bukit
Jurnal Yuridis Vol 11 No 2 (2024): Jurnal Yuridis
Publisher : Fakultas Hukum Universitas Pembangunan Nasional "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/jyur.v11i2.9252

Abstract

Abstract One of the primary goals of implementing the Law regarding Financial Relations Between The Central And Regional Governments (HKPD Law) is the government's efforts to strengthen the fiscal decentralization system. This is expected to positively impact local taxation arrangements and increase local own-source revenue (PAD). This article aims to analyze the implications of the HKPD Law on local taxation arrangements and the increase in PAD. Based on doctrinal research using secondary data and qualitative analysis the following conclusions can be drawn: First, [it] leads to reformative changes in regional tax arrangements; Second, [it] negatively impacts or reduces provincial tax revenues, and conversely, it positively impacts or increases Regency/City tax revenues, thus affecting the PAD component.
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