Dualism of Authority to Review Regional Regulations for Regional Taxes and Levies in Indonesia
نویسندگان
چکیده
In Indonesia, regional regulation review, particularly regulations for taxes and levies, has entered a new phase following the passage of Law No. 1 2022 about Financial Relations between Central Regional Governments. accordance with provisions Article 245 23 2014 on Government, levies is one that must first receive central government approval before being promulgated through preventive monitoring mechanism while it still in draft form. This provision Constitutional Court Decision Number 137/PUU-XIII/2015 56/PUU-XIV/2016 which have eliminated authority to be able carry out repressive supervision, only allow application controls. But then again, enactment 2022, concerning Government were repealed supervision was reinstated, especially 99 Paragraph (2) research aims determine legal consequences 2022. normative employs both statutory an analytical method. According findings author's investigation, paragraph Governments not 24A (1) Constitution Republic Indonesia 1945, give rise Dualism Authority review Regulations Taxes Levies thereby judicial submitted as soon possible.
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ژورنال
عنوان ژورنال: International journal of social science research and review
سال: 2022
ISSN: ['2700-2497']
DOI: https://doi.org/10.47814/ijssrr.v5i7.482