PENGATURAN PAJAK DAERAH DI PROVINSI DAERAH ISTIMEWA YOGYAKARTA DAN KOTA YOGYAKARTA

https://doi.org/10.22146/jmh.16150

Adrianto Dwi Nugroho(1*), Mailinda Eka Yuniza(2)

(1) 
(2) 
(*) Corresponding Author

Abstract


The enactment of Act Nr. 28 of 2009 on Local Taxes and Local Levies would allegedly pose some juridical impact on local tax collection at the provincial and district/cities throughout Indonesia. The juridical impact would at least occur to local regulations governing local taxes, Regional Government Revenue and Expenditure (APBD), and the oversight of local regulation by the provincial and district/ city governments. This research is a normative-empirical research, which aims to analyse changes of local taxes law in Act Nr. 28 of 2009. This study offers an insight of the impact of this Act on local tax collection in the special province of Yogyakarta.

 

Pemberlakuan UU No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah disinyalir akan menimbulkan beberapa dampak yuridis terhadap pemungutan pajak daerah di tingkat provinsi dan kabupaten/kota di seluruh Indonesia. Dampak yuridis tersebut setidaknya terjadi terhadap produk hukum daerah yang mengatur tentang pajak daerah, Anggaran Pendapatan dan Belanja Daerah (APBD), dan pengawasan produk hukum daerah oleh pemerintah provinsi dan pemerintah kabupaten/kota. Penelitian ini merupakan penelitian normatif-empiris, yang bertujuan menganalisis perubahan pengaturan tentang pajak daerah dalam UU No. 28 Tahun 2009, sehingga melalui penelitian ini terlihat dampak yuridis penegakan UU ini pada pengumpulan pajak lokal di Provinsi DIY.

 



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DOI: https://doi.org/10.22146/jmh.16150

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Copyright (c) 2016 Adrianto Dwi Nugroho, Mailinda Eka Yuniza

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MIMBAR HUKUM ISSN: 0852-100X(print), ISSN: 2443-0994(online)