Suchergebnisse

In Indonesia, regional regulation review, particularly regional regulations for taxes and regional levies, has entered a new phase following the passage of Law No. 1 of 2022 about Financial Relations between Central and Regional Governments. In accordance with the provisions of Article 245 of Law No. 23 of 2014 on Regional Government, the regional regulation of regional taxes and levies is one of the regional regulations that must first receive central government approval before being promulgated through a preventive monitoring mechanism while it is still in draft form. This provision is in accordance with the Constitutional Court Decision Number 137/PUU-XIII/2015 and the Constitutional Court Decision Number 56/PUU-XIV/2016 which have eliminated the authority of the central government to be able to carry out repressive supervision, and only allow the application of preventive controls. But then again, following the enactment of Law No. 1 of 2022, the provisions of Article 245 of Law No. 23 of 2014 concerning Regional Government were repealed and repressive supervision was reinstated, especially on regional regulations on regional taxes and levies through Article 99 Paragraph (2) of Law No. 1 of 2022 concerning the Financial Relations of the Central and Regional Governments. This research aims to determine the legal consequences of the enactment of Article 99 Paragraph (2) of Law Number 1 of 2022. This research is normative legal research that employs both a statutory and an analytical method. According to the findings of the author's investigation, Article 99 paragraph (2) of Law No. 1 of 2022 concerning Financial Relations of the Central and Regional Governments is not in accordance with Article 24A paragraph (1) of the Constitution of the Republic of Indonesia of 1945, and give rise to Dualism of Authority to review Regional Regulations of Regional Taxes and Levies in Indonesia, and thereby a judicial review must be submitted to the Constitutional Court as soon as possible.