PAJAK DAN RETRIBUSI DAERAH SEBAGAI PENOPANG OTONOMI DAERAH DILEMA TERHADAP KEPASTIAN HUKUM BAGI IKLIM USAHA

Abstract

The implementation of regional autonomy gives flexibility to the Regional Government to increase Regional Original Revenue (PAD) through regional taxes and local user fees. However, excessive Local Government creativity has given rise to negative access to the business climate. Business actors have complained about many illegal levies with unclear legal grounds. The 1945 Constitution has provided a constitutional basis in regulating tax matters, as well as Law No. 28 of 2009 concerning Regional Taxes and Regional Levies, however, in practice various regional regulations regarding taxes and user fees overlap with central regulations, constitute a major burden for the business world. with library research methods. The results of the study concluded that there is a need for central government intervention to reorganize the authority of tax collection and regional retribution through synchronizing policies with the central tax.