scholarly journals Implication Of Regional Tax Regulation On The Investment Climate And Its Reference To Omnibus Bill On Taxation

2020 ◽  
Vol 3 (2) ◽  
pp. 163
Author(s):  
Debora Kristina Doloksaribu
Keyword(s):  
Economic Development ◽  
Public Participation ◽  
Central Government ◽  
Secondary Data ◽  
Regional Government ◽  
Investment Climate ◽  
Legal Certainty ◽  
Legal Research ◽  
Investment Performance ◽  
The Government

AbstractThe granting of autonomy to the regions is intended to provide democratic space and public participation. Legal certainty in the administration of regional government specifically related to taxes is very crucial, especially for economic development, as it affects the investment climate. Any discrepancy between regional and central policies is seen as an obstacle in optimizing investment performance in the regions. The Government has proposed a Bill on General Provisions and Tax Facilities for Strengthening the Economy or also known as the Omnibus Bill on Taxation which regulates, among other things, regional tax and levy. The method used in this study is the type of legal research (normative) and carried out by examining library materials or secondary data in the form of various legal references, including primary, secondary, and tertiary materials. A descriptive technique is used in analyzing legal materials that have been collected. Writer opines that the Omnibus Bill is expected to provide business certainty, in the hope that it can increase investment. However, the discussion of the Omnibus Bill must be carefully done. There has to be a certainty and clarity of the intervention procedures of the central government so that it is carried out in a clear legal corridor.  AbstrakPemberian otonomi kepada daerah dimaksudkan untuk memberikan ruang demokrasi dan partisipasi masyarakat. Kepastian hukum dalam penyelenggaraan pemerintahan daerah merupakan hal yang sangat penting terutama dalam pembangunan di bidang ekonomi karena hal tersebut mempengaruhi iklim investasi. Adanya ketidaksinkronan kebijakan daerah dengan pusat dinilai sebagai hambatan dalam optimalisasi kinerja investasi di daerah. Pemerintah telah mengajukan Rancangan Undang-Undang Ketentuan Umum dan Fasilitas Perpajakan Untuk Penguatan Perekonomian atau RUU Omnibus Perpajakan yang salah satunya mengatur tentang pajak daerah dan retribusi daerah. Metode yang digunakan dalam penelitian ini adalah jenis penelitian hukum (normatif) dan dilakukan dengan menelaah bahan pustaka atau data sekunder berupa berbagai acuan hukum, baik bahan hukum primer, sekunder, maupun tersier. Teknik deskriptif digunakan dalam menganalisis bahan hukum yang telah dikumpulkan. Penulis berpendapat bahwa Omnibus Law Perpajakan dapat memberikan kepastian berusaha sehingga investasi semakin meningkat. Namun demikian, pembahasan RUU Omnibus Law harus dilakukan dengan cermat dan hati-hati. Harus ada kepastian dan kejelasan prosedur intervensi dari pemerintah pusat sehingga pelaksanaannya berada dalam koridor hukum yang jelas.  

scholarly journals Effect of Public Participation on Local Legislation in Banadir Region, Somalia

2019 ◽  
Vol 3 (V) ◽  
pp. 305-322
Author(s):  
Abdikadir Dubow Mohamed ◽  
Felix Kiruthu
Keyword(s):  
Public Participation ◽  
Sample Size ◽  
Public Management ◽  
New Public Management ◽  
Local Community ◽  
Secondary Data ◽  
Target Population ◽  
Primary Data ◽  
Regional Government ◽  
The Government

Public participation plays an important role in the democratization of countries globally. The accomplishment of public participation process is determined by how well it is organized.  This study sought to examine the effects of public participation on local legislation in Banadir region of Somalia. The study was guided by the following objectives, to investigate factors that led to public participation, examine the design of public participation mechanism; investigate the process of public participation and analyze the consequences of public participation. The research will employ a descriptive research design. The study population comprised all the stakeholders including the youth, elders, staff employed by the regional government, the clergy, politicians and the non-governmental organizations involved in public participation in Banadir region. Purposive sampling was done to come up with the sample size of the study. Regarding the variance among the target population, where a number of target population involved, the sample size of this study was 130 respondents. Eighty (80) of the respondents were community members including local politicians, clergies, traders, university lecturers, university students, farmers, chiefs and opinion leaders. Twenty (20) of the participants were management staff and heads of national civil labor departments. Thirty (30) respondents were also from the Local community elders who are engaged in public participation programs in Banadir Region.  Both secondary and primary data was accessed for the study. Primary data was collected from the identified stakeholders using the questionnaires, while secondary data was obtained from books and journals from Kenyatta University Post Modern Library. The study used two theories: New public management theory and Cornwall’s Theory of Participation that describe the relevance of public participation public development. Data processing and cleaning was done; the descriptive statistics was utilized quantitative data. Statistical tables and graphs was present the result. Content analysis was used to analyze qualitative data. The study found out that the citizen’s attitude has an impact on public participation. When citizens have a positive attitude towards the local legislation services, there are high chances they will participate. The study also found out that public participation design and process have an influence on local legislation. Therefore, the study recommends that the government and other stakeholders should come up with various ways of ensuring that all citizens are informed about public participation. The study also recommended that public participation design and process should be improved with the aim of improving public participation.

scholarly journals TARAF SINKRONISASI HORIZONTAL PENGATURAN IZIN USAHA PERTAMBANGAN BERDASARKAN UNDANG-UNDANG NOMOR 4 TAHUN 2009 TENTANG PERTAMBANGAN MINERAL DAN BATUBARA DAN UNDANG-UNDANG NOMOR 9 TAHUN 2015 TENTANG PERUBAHAN KEDUA UNDANG-UNDANG NOMOR 23 TAHUN 2014 TENTANG PEMERINTAHAN DAERAH

2019 ◽  
Vol 7 (2) ◽  
pp. 258
Author(s):  
Putri Noor Ilmi ◽  
Moch. Najib Imanullah
Keyword(s):  
Coal Mining ◽  
Central Government ◽  
Secondary Data ◽  
Mineral Resources ◽  
Provincial Government ◽  
City Government ◽  
Regional Government ◽  
Legal Research ◽  
Second Amendment ◽  
Mining Law

<p>Abstract<br />The authority to issue Mining Business Licenses based on Law Number 4 of 2009 concerning  Mineral and Coal Mining is owned by the Central Government, Provincial Government and Regency/City Government. Meanwhile, based on Law Number 9 of 2015 concerning the Second Amendment to Law Number 23 of 2014 concerning Regional Government the authority to issue  Mining Business Permits is owned by the Central Government and the Provincial Government. This article objective to discuss the implications of the regulation of mining business licenses that are not synchronized and efforts to synchronize the regulation of Mining Business Permits. This article is a descriptive analytical legal research. This research was carried out by the law approach. The data used are secondary data, namely the statutory provisions, the Regulation of the Minister of Energy and Mineral Resources, and the mining law literature with the technique of collecting study documents or library materials. So that the implications of these asynchronous arrangements can be resolved and the creation of an ideal Mining Business Permit arrangement.<br />Keywords: Synchronization; Implications; Mining Business Licenses; Investment.</p><p>Abstrak<br />Kewenangan penerbitan Izin Usaha Pertambangan berdasarkan Undang-Undang Nomor 4 Tahun  2009 tentang Pertambangan Mineral dan Batubara dimiliki oleh Pemerintah Pusat, Pemerintah  Provinsi, dan Pemerintah Kabupaten/Kota. Sedangkan berdasarkan Undang-Undang Nomor  9 Tahun 2015 tentang Perubahan Kedua Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah kewenangan penerbitan Izin Usaha Pertambangan dimiliki oleh Pemerintah Pusat dan Pemerintah Provinsi. Artikel ini bertujuan untuk membahas mengenai implikasi pengaturan Izin Usaha Pertambangan yang tidak sinkron dan upaya sinkronisasi pengaturan Izin Usaha Pertambangan. Artikel ini merupakan penelitian hukum doktrinal yang bersifat deskriptif analitis. Penelitian ini dilakukan dengan pendekatan undang-undang. Data yang digunakan merupakan data sekunder yaitu ketentuan perundang-undangan, Peraturan Menteri Energi dan  Sumber Daya Mineral, dan literatur hukum pertambangan dengan teknik pengumpulan data studi dokumen atau bahan pustaka. Sehingga implikasi dari pengaturan yang tidak sinkron tersebut dapat diselesaikan dan terciptanya pengaturan Izin Usaha Pertambangan yang ideal.<br />Kata Kunci: Sinkronisasi; Implikasi; Izin Usaha Pertambangan; Investasi.</p>

scholarly journals Analisis Konsistensi Perencanaan dan Penganggaran Urusan Pendidikan di Kota Solok Tahun 2016-2019

2021 ◽  
Vol 12 (1) ◽  
pp. 31
Author(s):  
Sridarnilawati Sridarnilawati ◽  
Suhairi Suhairi ◽  
Vima Tista Putriana
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Secondary Data ◽  
Primary Data ◽  
Regional Government ◽  
Government Budget ◽  
Regional Performance ◽  
The Government ◽  
The City

The preparation of planning and budgeting documents greatly contributes to the achievement of regional performance. Consistency in planning and budgeting is an indicator in assessing the performance of local governments. The object of this research is educational affairs. Education affairs are given top priority for the local government of Kota Solok. It is intended that the budget for education affairs reaches more than 20% of the total regional expenditure budget. Types of data are secondary data and primary data. Secondary data are RPJMD, RKPD, KUA, PPAS and APBD and LAKIP while primary data is neglecting to interview members of the Regional Government Budget Team (TAPD), BAPPEDA and OPD who are responsible for Educational Affairs. Assessment of the consistency of planning and budgeting uses the Planning and Budgeting Consolidated Matrix (MKPP) and the causes of inconsistency are interviews with informants who understand and know this. The results of this research consistency of planning and budgeting for educational affairs is very good. The causes of inconsistency in planning and budgeting documents are that the proposed Special Allocation Fund (DAK) was not approved by the Central Government, the intervention of the Government and Members of the Council, the existence of regulations from the Central Government. Analysis of the achievement of the performance of education affairs in the City of Solok shows that in general the achievement of the indicators of education affairs has not been achieved because the achievement of indicators according to each year is.

scholarly journals Harmonization of Granting Land Rights for Investment in Land-Law Perspectives in Indonesia

2018 ◽  
Vol 54 ◽  
pp. 03010
Author(s):  
Fifik Wiryani ◽  
Mokhammad Najih ◽  
Rizkahana Yuliansari ◽  
Asri Rezki Saputra
Keyword(s):  
Economic Development ◽  
Secondary Data ◽  
Land Rights ◽  
Legal Certainty ◽  
Time Period ◽  
Strategic Role ◽  
Principles Of Justice ◽  
The Government ◽  
Democratic Principles ◽  
Prescriptive Analysis

The government has a central and strategic role in economic development based on democratic principles aimed at creating a just and prosperous society as mandated by the Constitution. This paper examines the arrangement of land rights (LR) for investment Activities in Indonesia in the perspective of land Act. This study uses a doctrinal juridical approach. The type of data is secondary data sourced from primary legal materials and secondary legal materials. Data collection is carried out using literature and documents both physically and electronically. The data obtained is then analyzed using content analysis and prescriptive analysis. The findings show that the time period for granting land rights from various investment regulations is arranged inconsistently. The root of the problem of inconsistency is the violation of hierarchical principles in the regulation of the timeframe of CR, BR and UR in Act 5 of 1960 with GR 40 of 1996 which is used as the basis for the regulation of the granting of land for investment. As a result, the application of the principle of lex specialis derogate legi generali in granting land in accordance with the principle of legal certainty is contrary to the principles of justice and benefit. So it is necessary to harmonize the Act, by making changes to GR 40 of 1996 and Act 25 of 2007 to be adjusted to the provisions of the period of land rights stipulated in Act 5 of 1960 which is an umbrella Act in the field of land.

scholarly journals Peran Pemerintah Daerah Kabupaten/Kota Dalam Pengawasan Tenaga Kerja Asing di Indonesia

2019 ◽  
Vol 9 (2) ◽  
pp. 323-337
Author(s):  
La ode Dedihasriadi
Keyword(s):  
Economic Development ◽  
Central Government ◽  
Provincial Government ◽  
City Government ◽  
Foreign Workers ◽  
Regional Government ◽  
City Governments ◽  
The People ◽  
The Republic ◽  
The Government

Article 33 paragraph (3) of the 1945 Constitution of the Republic of Indonesia implies that the natural resources which belong to the State are used for the prosperity of the people of Indonesia. Thus, in carrying out the mandate of the Constitution to create justice for the community and national economic development of employment including foreign workers, the government should provide a good mechanism and supervision so that there will be no gap between the mandate of the constitution and the acceleration of economic development involving foreign workers. Labor inspection done by a separate working unit in the agency whose scope of duties and responsibilities is in the field of employment is in the central government, provincial government, and district/ city government. This study used a normative-empirical approach, where the researcher examined the law and its implementation regarding the roles of district/ city governments in the supervision of foreign workers. The purpose of this study was to examine the extent of the roles of district/ city governments in overseeing foreign workers in their regions. The results of the study showed that the roles of district/ city governments in carrying out the supervision of foreign workers in Indonesia were not regulated by laws of No. 23 of 2014 concerning regional government, PP No. 20 of 2018 concerning the use of foreign workers, and Minister of Manpower Regulation No.10 of 2018 concerning procedures for the use of foreign workers. Thus, its implementation made it difficult for district/ city governments to oversee the presence of foreign workers in their areas.

scholarly journals PELAYANAN PERIZINAN SECARA ELEKTRONIK SEBAGAI UPAYA MEMBERIKAN KEPASTIAN HUKUM DALAM MELAKUKAN INVESTASI

Arena Hukum ◽  
2020 ◽  
Vol 13 (3) ◽  
pp. 528-549
Author(s):  
Sentosa Sembiring ◽  
Keyword(s):  
Government Regulation ◽  
Secondary Data ◽  
Data Sources ◽  
Investment Climate ◽  
Legal Certainty ◽  
Speed Up ◽  
Secondary Data Sources ◽  
The Government

In creating an investment climate to compete with other countries, various efforts have been made by the government, including simplifying the licensing process by issuing Government Regulation Number 24 of 2018 concerning Electronically Integrated Business Licensing Services (government regulation). The problem is whether the existence of these regulations can immediately solve licensing problems? This normative research using a statutory approach is collected through secondary data sources. As a result, the issuance of the government regulation is the first step in an effort to speed up the licensing process for investing. However, other efforts are needed so the presence of investors can increase, namely by equalizing the perceptions of all parties related to investment, so that the regulations issued do not conflict with each other. With synchronization, investors will get legal certainty and guarantees in carrying out their investments.

scholarly journals REGIONAL HEAD (PRODUCT OF A DEMOCRATIC SYSTEM) AS A ROLE MODEL AND ANTI-FRAUD REPRESENTATION

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Cakra Arbas
Keyword(s):  
Research Method ◽  
Role Model ◽  
Secondary Data ◽  
Regional Government ◽  
Scholarly Work ◽  
Legal Research ◽  
Municipal Governments ◽  
Analysis Technique ◽  
Democratic System ◽  
The Government

The Constitution mandates that "Governors, Regents, and Mayors respectively as heads of provincial, regency, and municipal governments are elected democratically". In other words, the regional head is actually mandated to form a regional government as a democratic self-governing unit. The research method used is normative legal research and the types of data used are secondary data, consisting of primary legal material (various forms of legislation), secondary legal materials (data collection of scholarly work and the results research related to local election and anti-fraud systems), and tertiary legal materials (materials providing information on primary legal materials and secondary legal materials, such as dictionaries and encyclopedias). Data analysis technique used is technical qualitative analysis. In running the government mechanism, the regional head should be able to implement anti-fraud system. Anti-Fraud system is a system that monitors regulations or other mechanisms that produce some forms of report. In this case, the system offered in fact can have implications on anti fraud related to the position of regional head as a role model, that is, by bringing a great personality and optimization of thinking and action.

scholarly journals Kedudukan Peraturan Daerah Yang Dibatalkan Oleh Keputusan Menteri Dalam Negeri Setelah Putusan Mahkamah Konstitusi Nomor 137/PUU-XIII/2015

2019 ◽  
Vol 3 (1) ◽  
pp. 95-113
Author(s):  
Rahmat Qadri Nasrun ◽  
Husni Djalil ◽  
Efendi Efendi
Keyword(s):  
Supreme Court ◽  
Research Method ◽  
Central Government ◽  
Secondary Data ◽  
Research Data ◽  
Court Decision ◽  
Constitutional Court ◽  
Regional Government ◽  
Legal Research ◽  
The Supreme Court

Pada tahun 2016 Menteri Dalam Negeri membatalkan 3.143 Peraturan Daerah bermasalah. Kemudian pada tahun 2017 Mahkamah Konstitusi mengeluarkan sebuah Putusan yang mencabut kewenangan Menteri Dalam Negeri untuk membatalkan Peraturan Daerah. Akan tetapi masih ada Pemerintah Daerah yang melaksanakan Peraturan Daerah yang dibatalkan oleh Menteri Dalam Negeri sebelum keluarnya Putusan Mahkamah Konstitusi. Penelitian ini bertujuan, untuk menganalisis kekuatan eksekutorial Keputusan Menteri Dalam Negeri yang membatalkan peraturan daerah sebelum Putusan Mahkamah Konstitusi serta untuk menganalisis kedudukan peraturan daerah yang dibatalkan oleh Keputusan Menteri Dalam Negeri yang masih dilaksanakan oleh Pemerintah Daerah setelah Putusan Mahkamah Konstitusi. Metode penelitian yang digunakan adalah penelitian hukum normatif. Sumber data penelitian adalah data sekunder yang terdiri dari bahan hukum primer, bahan hukum sekunder dan bahan hukum tertier. Hasil penelitian menunjukkan bahwa pertama. Menteri Dalam Negeri masih dapat melaksanakan Keputusan untuk membatalkan Peraturan Daerah karena Putusan Mahkamah Konstitusi tidak berlaku surut, namun idealnya yang lebih berhak membatalkan Peraturan Daerah adalah Mahkamah Agung. Kedua, Kedudukan Peraturan Daerah yang dibatalkan oleh Keputusan Menteri Dalam Negeri yang masih dilaksanakan oleh Pemerintah Daerah setelah dikeluarkannya Putusan Mahkamah Konstitusi maka Peraturan Daerah tersebut tidak langsung batal karena ada mekanisme yang harus dilakukan yaitu pencabutan. Selama belum ada pencabutan, maka Peraturan Daerah dimaksud tetap ada tetapi tidak bisa dilaksanakan. Disarankan kepada Pemerintah Pusat agar merevisi Undang-Undang Nomor 23 Tahun 2014 khususnya pasal yang mengatur tentang pembatalan Peraturan Daerah dan apabila mengeluarkan suatu peraturan perundang-undangan harus berpedoman pada hierarki peraturan perundang-undangan yang berlaku saat itu.In 2016 the Minister of Home Affairs canceled 3,143 problematic Regional Regulations. Then in 2017 the Constitutional Court issued a Decision revoking the authority of the Minister of Home Affairs to cancel the Regional Regulation. However, there are still Regional Governments who carry out Regional Regulations that have been canceled by the Minister of Home Affairs before the decision of the Constitutional Court is issued. This study aims to analyze the executorial power of the Decree of the Minister of Home Affairs which overturned regional regulations before the Constitutional Court Decision and to analyze the position of regional regulations which were canceled by the Decree of the Minister of Home Affairs which was still implemented by the Regional Government after the Constitutional Court Decision. The research method used is normative legal research. The source of research data is secondary data consisting of primary legal materials, secondary legal materials and tertiary legal materials. The results of the study indicate that : first, The Minister of Home Affairs can still implement the Decision to cancel Regional Regulations because the Constitutional Court Decision does not apply retroactively, but ideally the more entitled to cancel Regional Regulations is the Supreme Court. Second, the position of the Regional Regulation which was canceled by the Decree of the Minister of Home Affairs which is still carried out by the Regional Government after the issuance of the Constitutional Court Decision, the Regional Regulation is not immediately canceled because there is a mechanism that must be done, namely revocation. As long as there has been no revocation, then the Regional Regulation in question still exists but cannot be implemented. It is recommended to the Central Government to revise Act. No. 23 Year 2014 specifically the articles governing the cancellation of Regional Regulations and when issuing a law and regulation must be guided by the hierarchy of legislation in force at that time.

PENGARUH PDRB DAN UKURAN TERHADAP INTERNAL CONTROL PEMERINTAH DAERAH DENGAN PAD SEBAGAI INTERVENING

ProBank ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 64-75
Author(s):  
Prima Utama Wardoyo Putro
Keyword(s):  
Internal Control ◽  
Central Government ◽  
Control Variable ◽  
Secondary Data ◽  
Internal Controls ◽  
Regional Government ◽  
Path Testing ◽  
Size Growth ◽  
Fiscal Balance ◽  
Research Populations

Law No 32 year on 2004 about Regional Government and Law No 33 years on 2004 about Fiscal Balance between the Central Government and Regional Government are a new regulation relating to the implementation of regional autonomy in Indonesia. Giving the authority to manage its own region required an internal control system that can monitor of all by central government. The problem in this study is: Is there are any influence between growth, size, and PAD through Regional Government Internal Controls weakness with PAD as an intervening variable. The research populations are the financial statements and reports on the results of the entire province in Indonesia totaling 33 provinces. Source of data which are used are secondary data, and data collection by using the documentation method. The results of partial testing showed that PAD and Growth have significant affects to the Internal Controls, whereas size has not significant effect. Simultaneous testing showed a significant effect between the independent and dependent variables. The test results path testing showed that growth has no significant effect to internal control through PAD as an intervening variable and size has a significant effect to internal control variable through PAD as an intervening variable. The results of determinant coefficient by simultan test amount 28.7%. Its mean that Internal Control can be explained by Growth, Size and PAD, the remaining 71.3% influenced by factors other than study. Keyword: Internal Control, Size, Growth, and Income

Incomplete Fiscal Decentralisation: An Impediment for Local Economic Development in Ghana

2021 ◽  
Vol 4 (1) ◽  
pp. 90-105
Author(s):  
Audrey Smock Amoah ◽  
Imoro Braimah ◽  
Theresa Yaba Baah-Ennumh
Keyword(s):  
Economic Development ◽  
Local Government ◽  
Central Government ◽  
Local Economic Development ◽  
Secondary Data ◽  
Policy Recommendations ◽  
Potential Benefits ◽  
Fiscal Decentralisation ◽  
Local Government Level ◽  
Government Level

For the past three decades Ghana’s democratic decentralisation policy has sought in vein to establish a local government system capable of pursuing Local Economic Development (LED). One of the major impediments has been the insincere implementation of fiscal decentralisation for the local government to provide the enabling environment for LED. This paper employed primary and secondary data from the Wassa East District Assembly (WEDA) to assess the progress so far in Ghana’s fiscal decentralisation and its effect on LED. The paper highlights the potential benefits of LED and the incapacitation of the District Assembly by the Central government for LED financing. The paper again reveals the effects of the constraints of fiscal decentralisation on LED at the local government level and makes policy recommendations towards effective fiscal decentralisation for improvement in LED.

Sign in / Sign up

Export Citation Format

Share Document