International Journal of Educational Review, Law And Social Sciences (IJERLAS)
Vol. 3 No. 6 (2023): November

LOCAL TAX AND RETRIBUTION REGULATIONS AFTER PDRD LAW’S TRANSITION TO HKPD LAW

Afifulloh (Universitas Brawijaya)
Tunggul Anshari Setia Negara (Universitas Brawijaya)
Shinta Hadiyantina (Universitas Brawijaya)

Article Info

Publish Date
19 Aug 2023

Abstract

As a decentralized country, Indonesia grants each area governmental autonomy. For their development, local governments generally use the increase in Local Own-source Revenue (PAD), Fiscal Balance, and Other Lawful Local Revenue (LPDS). As stated in the laws, the rise in PAD comes from local taxes and retribution, local asset management, and other lawful local revenue. In early 2022, the Government issued Law Number 1 Year 2022 regarding Financial Relations between the Central and Regional Government to replace the decade-long Law Number 28 Year 2009 regarding Local Taxes and Retribution. This transition was considered after fiscal issues found in recent years and will affect local tax and retribution regulations’ schemes, rate percentages, and types as it was anticipated.

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Journal Info
International Journal of Educational Review, Law And Social Sciences (IJERLAS)
Website

Abbrev

IJERLAS

Publisher

CV. RADJA PUBLIKA

Subject

Religion Humanities Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

Description

This journal accepts articles on results of the research in fields of Education, Cross Culture, Law, Environmental Empowerment which are the latest issues from the results of activities or practical implementations that are problem solving, comprehensive, meaningful, latest and sustainable findings ...