APPLICATION OF OMNIBUS LAW IN ARRANGING REGIONAL REGULATIONS CONCERNING REGIONAL TAXES AND RETRIBUTIONS

Authors

  • Ahmad Robeith Al Faroh Universitas Wiraraja
  • Moh. Zeinudin Universitas Wiraraja
  • Miftahul Munir Universitas Wiraraja

Abstract

The aim of this legal research is to discuss the application of the omnibus law method in structuring regional regulations regarding levies. The research technique used in this exploration is a normative research method using primary legal materials, secondary legal materials and tertiary legal materials. research resulted that the application of the omnibus law method to taxes and levies includes East Java Province Regional Regulation Number 9 of 2011 concerning Regional Levy which revokes several levy provisions from other regional regulations, and Sleman Regency Regional Regulation Number 13 of 2007 which amends several regional regulations become a regional regulation. The implementation of the omnibus law in the Sleman Regency Regional Regulations regarding levies has become a legal umbrella for efforts to manage budgets and resources effectively and efficiently. Although there are still several challenges and criticisms regarding the regulation of levy rates, in general the use of the omnibus law method is recognized as an effective tool in drafting regional regulations.

Keywords: Arrangement; Local regulation; Omnibus Law.

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Published

2023-11-07

How to Cite

Robeith Al Faroh, A., Zeinudin, M., & Munir, M. (2023). APPLICATION OF OMNIBUS LAW IN ARRANGING REGIONAL REGULATIONS CONCERNING REGIONAL TAXES AND RETRIBUTIONS. Jurnal Ilmiah Ahwal Syakhshiyyah (JAS), 5(2), 163–182. Retrieved from https://riset.unisma.ac.id/index.php/JAS/article/view/20435

Issue

Vol. 5 No. 2 (2023): Jurnal Ilmiah Ahwal al-Syakhshiyyah (Hukum Keluarga Islam )

Section

Articles

License

Copyright holder is the Author