Bagaimana Hubungan Pusat dan Daerah Pasca Penetapan Undang-Undang Cipta Kerja? Kasus Penetapan Pajak Daerah

Nabila Alif Radika Shandy, Allan Fatchan Ghani Wardhana

Abstract


The relationship between the Central Government and Regional Governments in determining regional tax rates and regional levies has overlapping authorities after the enactment of the Job Creation Act. This study proposes two problem formulations. First, how is the relationship between the central government and regional governments in determining local tax rates after the enactment of Law Number 11 of 2020 concerning Job Creation? Second, what are the juridical implications of setting local tax rates after the enactment of Law Number 11 of 2020 on the Authority of Regional Governments? The research method used is juridical-normative by using primary, secondary, and tertiary legal materials. The approach used is a statutory and conceptual approach. The results reveal that first, the relationship between the Central Government and Regional Governments in determining regional tax rates and regional retributions after the enactment of the Job Creation Law is carried out by the Regional Government with the involvement of the Central Government. It is known that at the time of the formation of regulations in the field of regional tax rates, the Central Government can change the tax rates and levy rates by determining the nationally applicable tax and levy rates and evaluating both Regional Regulations and Draft Regional Regulations regarding taxes and levies that hinder investment ecosystems and ease of doing business. Second, prior to the enactment of the Job Creation Act, the regional government had the authority to determine regional tax rates and regional retributions, so that in this case, the decentralization system runs fully, while after the enactment of the Job Creation Act, the regional government's authority in administering the government, in particular the area of regional taxes and levies, does not fully reflect the decentralized system due to intervention from the central government.

Keywords: Relations, Central Government, Local Government, Tariffs, Local Taxes


Keywords


Relations, Central Government, Local Government, Tariffs, Local Taxes

References


Adegustara, Frenadin, Syofiarti ’, and Titin Fatimah. ‘Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah Dalam Rangka Pelaksanaan Otonomi Daerah’. Jurnal Ilmu Hukum 1, no. 2 (29 April 2013). https://doi.org/10.30652/jih.v1i02.1158.

Agusta, Revoldai. ‘Peranan Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Kabupaten Bulukumba’. JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 4, no. 1 (31 March 2020): 33–41. https://doi.org/10.30871/jama.v4i1.1909.

Alqadri, Maghfira Syalendri. ‘Analisis Ruu Omnibus Law Perpajakan Terhadap Pemungutan Pajak Daerah’. TANJUNGPURA LAW JOURNAL 4, no. 2 (15 August 2020): 117–32. https://doi.org/10.26418/tlj.v4i2.40749.

Andriani, Novi, and Amin Purnawan. ‘Eksistensi Pengaturan Pajak Daerah Dalam Meningkatkan Pendapatan Asli Daerah Di Pemerintah Provinsi Jawa Tengah’. Jurnal Hukum Khaira Ummah 12, no. 1 (15 March 2017): 59–66.

Arif, M. Yasin al, and Panggih F. Paramadina. ‘Konstitutionalistas Perda Syari’ah Di Indonesia Dalam Kajian Otonomi Daerah’. As-Siyasi : Journal of Constitutional Law 1, no. 1 (2 June 2021): 49–62. https://doi.org/10.24042/as-siyasi.v1i1.8953.

‘Direktorat Jenderal Perimbangan Keuangan | Apa Saja Sumber-Sumber Pendapatan Daerah?’, n.d. https://djpk.kemenkeu.go.id/?ufaq=apa-saja-sumber-sumber-pendapatan-daerah.

Fauzi, Achmad. ‘Otonomi Daerah dalam Kerangka Mewujudkan Penyelenggaraan Pemerintahan Daerah yang Baik’. JURNAL SPEKTRUM HUKUM 16, no. 1 (15 July 2019): 119–36. https://doi.org/10.35973/sh.v16i1.1130.

Hariandja, Fernando. ‘Pajak Daerah Dan Restribusi Daerah (PDRD) Dikaitkan Dengan Pertumbuhan Investasi’. Jurnal Suara Hukum 2, no. 2 (20 September 2020): 154–83. https://doi.org/10.26740/jsh.v2n2.p154-183.

Hariyanti, Tiwuk Puji. ‘Analisis Sistem Dan Efektifitas Pemungutan Pajak Daerah Untuk Meningkatkan Pendapatan Daerah Kabupaten Tulungagung’. BENEFIT 2, no. 1 (2015): 19–39.

Hr, Ridwan. ‘Dimensi Hukum Pengawasan Terhadap Penyelenggaraan Otonomi Daerah’. Jurnal Hukum IUS QUIA IUSTUM 8, no. 18 (2001): 71–85. https://doi.org/10.20885/iustum.vol8.iss18.art6.

Ibid, n.d.

Indonesia, C. N. N. ‘Omnibus Law, Pusat Bisa Ikut Campur Kebijakan Pajak Daerah’. ekonomi, n.d. https://www.cnnindonesia.com/ekonomi/20201008164127-532-556096/omnibus-law-pusat-bisa-ikut-campur-kebijakan-pajak-daerah.

Machfud Sidik, Machfud Sidik. ‘Optimalisasi Pajak Daerah Dan Retribusi Daerah Dalam Rangka Meningkatkan Kemampuan Keuangan Daerah’. Orasi Ilmiah STIH LAN Bandung, 2002. https://ocw.ui.ac.id/pluginfile.php/882/mod_resource/content/1/Optimalisasi_Pajak_Daerah_dan_Retribusi.pdf.

Mediatama, Grahanusa. ‘Ini penjelasan pemerintah pusat soal intervensi terhadap pajak daerah’. kontan.co.id, 7 October 2020. https://nasional.kontan.co.id/news/ini-penjelasan-pemerintah-pusat-soal-intervensi-terhadap-pajak-daerah.

Ni'matul Huda, Hukum Pemerintah Daerah. Bandung: Nusamedia, 2017.

———. Otonomi Daerah. Yogyakarta: Pustaka Pelajar, 2017.

Ni’matul Huda, Richard Batley dan Gerry Stoker. Local Government in Europe Hukum Pemerintah Daerah. Bandung: Nusa Media, 2017.

Pamuji, Kadar. ‘Kebijakan Pengelolaan Pajak Daerah Dalam Kerangka Penyelenggaraan Otonomi Daerah (Analisa Terhadap Implementasi Wewenang Pengelolaan Pajak Daerah Oleh Pemerintah Pusat Dan Pemerintah Daerah)’. Jurnal Dinamika Hukum 14, no. 3 (15 September 2014): 430–44. https://doi.org/10.20884/1.jdh.2014.14.3.309.

‘Pendapatan Asli Daerah Sebagai Cerminan Ekonomi Daerah - BPPKAD | Badan Pendapatan Pengelolaan Keuangan Dan Aset Daerah | Kabupaten Grobogan’, n.d. https://bppkad.grobogan.go.id/info/berita/15-pendapatan-asli-daerah-sebagai-cerminan-ekonomi-daerah.

‘Pengertian Produk Hukum Daerah | Bagian Hukum’, n.d. https://hukumsetda.bulelengkab.go.id/informasi/detail/artikel/pengertian-produk-hukum-daerah-22.

Phaurela Artha Wulandari dan Ermy Iryanie. Pajak Daerah Dalam Pendapatan Asli Daerah. Yogyakarta: DEEPUBLISH, 2018.

Purnawan, Amin, and Siti Ummu Adillah. ‘Kebijakan Pajak Daerah Berbasis Keadilan Untuk Mendorong Pertumbuhan Usaha Kecil Menengah (Ukm) Di Jawa Tengah’. Jurnal Pembaharuan Hukum 1, no. 3 (2014): 241–51.

Rahmi, Elita. ‘Tarik Menarik Antara Desentralisasi Dan Sentralisasi Kewenangan Pemerintah Daerah Dalam Urusan Pertanahan’. Jurnal Hukum IUS QUIA IUSTUM, 2009. https://journal.uii.ac.id/IUSTUM/article/view/3872.

Sonny Hendra Permana. ‘Proyeksi Dampak Omnibus Law Undang – Undang Cipta Kerja Terhadap Ekonomi Indonesia’. INFO Singkat, Kajian Singkat Terhadap Isu Aktual Dan Strategis. Pusat Penelitian Badan Dan Keahlian DPR RI, Oktober 2020. https://berkas.dpr.go.id/puslit/files/info_singkat/Info%20Singkat-XII-19-I-P3DI-Oktober-2020-228.pdf.

Tim UJDIH BPK Perwakilan Provinsi Sulsel. ‘Pengaturan Mengenai Pajak Daerah Dan Retribusi Daerah Sebagaimana Di Atur Dalam Undang – Undang Nomor 28 Tahun 2009’. Subbag Hukum BPK Perwakilan Sumsel, t.t. https://sumsel.bpk.go.id/wp-content/uploads/2015/12/pengaturan-mengenai-pajak-daerah.pdf.

Yummil Hasan. ‘Kemampuan Keuangan Daerah Pada Otonomi Daerah’. Jurnal Ilmiah Dakwah Dan Komunikasi 4, no. 8 (2013). https://ejournal.uinib.ac.id/jurnal/index.php/almunir/article/view/746.




DOI: http://dx.doi.org/10.24042/as-siyasi.v2i1.12934

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Nabila Alif Radika Shandy

License URL: https://creativecommons.org/licenses/by-sa/4.0