Unifikasi Peraturan Daerah Tentang Pajak & Retribusi Daerah Berdasarkan Prinsip Omnibus Law - Andi Elvira Fajarwati; Lauddin Marsuni; Abd Rahman (Journal of Lex Theory (JLT), 2021)
Tujuan penelitian menganalisis aprinsip omnibus law terhadap pembentukan Peraturan Daerah berdasarkan Peraturan Perundang-Undangan dan menganalisis prinsip Omnibus Law dapat diterapkan dalam Pembentukan Peraturan Daerah tentang Pajak Daerah dan Retribusi Daerah. Penelitian ini disusun dengan tipe Normatif Dogmatik. Hasil Penelitian ini menunjukkan bahwa: Undang-Undang Nomor 12 Tahun 2011 tentang Pembentukan Peraturan Perundang-undangan belum memasukkan konsep Omnibus Law sebagai salah satu asas dalam pembentukan peraturan perundang-undangan. Prinsip Omnibus Law dapat diterapkan dalam pembentukan peraturan daerah tentang Pajak Daerah dan Retribusi Daerah dengan menimal memuat asas keterbukaan, asas tranparansi, asas pastisipasi publik. The research objective to analyze the principle of omnibus law on the formation of regional regulations based on statutory regulations and to analyze the principles of omnibus law that can be applied to the formation of regional regulations regarding regional taxes and levies. This research is structured with the type of Normative Dogmatic. The results of this study indicate that: Law Number 12 of 2011 concerning the Establishment of Legislation has not included the concept of Omnibus Law as one of the principles in the formation of laws and regulations. The Omnibus Law principle can be applied in the formation of regional regulations concerning Regional Taxes and Regional Levies by at least containing the principles of openness, the principle of transparency, the principle of public participation.