RECONSTRUCTION OF LOCAL TAX POLICY AFTER THE REPEAL OF THE LAW ON LOCAL TAXES AND LOCAL RETRIBUTIONS (A STUDY IN BANYUMAS REGENCY)

Authors

DOI:

https://doi.org/10.18623/rvd.v22.n3.3389

Keywords:

Regional Tax Policy, Levies, Local Government, Regional Autonomy, Banyumas Regency

Abstract

The repeal of Law Number 28 of 2009 on Regional Taxes and Levies (PDRD) has substantially affected regional tax management, particularly concerning the authority and policies of local governments. This study aims to analyze the restructuring of regional tax policies within the framework of new regulations consistent with the principles of regional autonomy. Using a qualitative approach, the research emphasizes the construction of social realities through interactive processes and contextual events, with Banyumas Regency as the study area. The findings reveal that regional tax governance in Banyumas adheres to principles of social and economic justice, ensuring that tax revenues are allocated for development and public services. In response to the repeal of the PDRD Law, the Banyumas Regency Government issued Regent’s Decree Number 970/552/2022 to form the Regional Tax Optimization Task Force. This strategic initiative focuses on analyzing and evaluating tax collection performance to enhance efficiency and effectiveness. Furthermore, the enactment of Law Number 1 of 2022 on Central and Regional Financial Relations seeks to harmonize central and regional taxes, simplify administration, broaden the tax base, and strengthen regional development through continuous supervision and evaluation to support community welfare.

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Published

2025-10-30

How to Cite

Pamuji, K., Asyik, N., Dharmawan, A. R., & Rosyadi, S. (2025). RECONSTRUCTION OF LOCAL TAX POLICY AFTER THE REPEAL OF THE LAW ON LOCAL TAXES AND LOCAL RETRIBUTIONS (A STUDY IN BANYUMAS REGENCY). Veredas Do Direito, 22, e223389. https://doi.org/10.18623/rvd.v22.n3.3389

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Vol. 22 (2025): Veredas do Direito, v. 22, 2025

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