Remodelling Regional Taxation Laws Based on Fiscal Decentralization to Increase Regional Tax Contributions in Bandar Lampung City Post the Implementation of Law Number 1 of 2022

Abstract

The aim of this research is to analyze and determine the regional taxation model so that it can measure the potential of regional taxes and their contribution to the Regional Original Income of the City of Bandar Lampung, comparing the regional tax arrangements according to Law No.1 of 2022 with the existing regional regulations in the City of Bandar Lampung, so that it is known the impact on people's lives and regional finances of changes to regional tax arrangements in the City of Bandar Lampung. The research method used in this research is a normative juridical research method with a statutory approach and other related documents that apply in the field of regional taxation in Bandar Lampung City. The research results show that with the renewal of regional tax law after the issuance of Law No.1 of 2022, there is a potential for a decrease in tax revenue as a result of a reduction in tax rates for several types of regional taxes. However, on the other hand, there is a new type of tax that can be levied by the Bandar Lampung City government which has great potential in the form of Motor Vehicle Tax Option and Motor Vehicle Title Transfer Fee Opten which are rights that can be received directly by the Bandar Lampung City government.