Understanding the Legal Politics of Regional Tax Regulations: Navigating Regional Autonomy in Post-Tax Reform in Indonesia

The 1945 Constitution is the highest law in Indonesia. From 1999 to 2002, the MPR underwent four stages of change which were carried out democratically, constitutionally and institutionally. Arrangements that have undergone changes include Article 18 concerning arrangements for the administration of regional government. The implementation of the provisions of Article 18 of the 1945 Republic of Indonesia Constitution is currently carried out by Law Number 23 of 2014 concerning Regional Government as the basis for political reference for regional autonomy law in Indonesia. The problems in this study are how is the implementation of regional autonomy in Indonesia, what is the impact of regional autonomy on the development of Indonesia's regions, and how are changes in the culture of society in the implementation of regional autonomy in Indonesia. The conclusion that can be drawn from these results is that the implementation of regional autonomy in Indonesia must have a sense of confidence from the central government, local government and the community, with decentralization which is expected to optimize community pre- cons, the impact of regional autonomy opens up opportunities to implement wide-open economic democracy, and so that it can advance the people's economy, as a result of the reform euphoria that can lead to counter-productivity. This must become a productive and constructive culture and behavior to realize healthy and balanced regional autonomy.

Purpose: Law Number 23 of 2014 concerning Regional Government shows a division of authority between the Central Government, Provincial Government, and City Regency Government. Mapping or classification of central and local government affairs is regulated in Article 9 to Article 26.Methodology:The method used in research for writing this paper is to use the type of research "Normative," namely by using secondary data. Normative Law Research is research conducted on laws and regulations related to the legislation in this paper. In addition, by conducting a literature review of related literature.Findings: With regional autonomy, the government in the region in running the government requires costs to take care of its household for the region to get money; a source of regional income is needed.Implication:The Financial Relationship between the Central Government and Regional Government has been established by Law Number 1 of 2022 concerning Financial Relations between Central and Regional Governments, which repealed Law Number 28 of 2009 concerning Regional Taxes and Regional Levies and Law Number 33 of 2004 concerning Financial Balance between the Central Government and Regional Governments.

Purpose: Law Number 23 of 2014 concerning Regional Government shows a division of authority between the Central Government, Provincial Government, and City Regency Government. Mapping or classification of central and local government affairs is regulated in Article 9 to Article 26.Methodology:The method used in research for writing this paper is to use the type of research "Normative," namely by using secondary data. Normative Law Research is research conducted on laws and regulations related to the legislation in this paper. In addition, by conducting a literature review of related literature.Findings: With regional autonomy, the government in the region in running the government requires costs to take care of its household for the region to get money; a source of regional income is needed.Implication:The Financial Relationship between the Central Government and Regional Government has been established by Law Number 1 of 2022 concerning Financial Relations between Central and Regional Governments, which repealed Law Number 28 of 2009 concerning Regional Taxes and Regional Levies and Law Number 33 of 2004 concerning Financial Balance between the Central Government and Regional Governments.

Changes in tax regulation policies as an implication of regional autonomy in Indonesia starting from Law Number 18 of 1997 concerning Regional Taxes and Regional Levies, then amended by Law Number 34 of 2000 concerning Amendments to Law Number 18 of 1997 concerning Taxes Regions and Regional Retribution. This regulation was later replaced by Law Number 28 of 2009 concerning Regional taxes and Regional Levies. Of the three regulations, legal dynamics occur that lead from decentralized to centralized. The research method in this study uses the normative legal method. From the results of the study, it is found that the dynamics of taxation law in Indonesia in terms of law number 28 of 2009 concerning regional taxes and regional distribution have experienced legal changes in terms of types of taxes, discretionary rate setting, and the nature of determining the type of tax of the law prevailing previously which led to a decentralized to centralized nature as well as a change in tax determination policy from an open list system to a closed list system. Keyword : legal dynamics, taxation, regional taxes and regional distribution

Regional autonomy is an important concept in the system of government in Indonesia, which aims to give freedom and authority to the regions in managing government and development affairs. This study aims to analyze the implementation of regional autonomy from the perspective of national legal politics by focusing on several regions in Indonesia. This research uses a qualitative method with a case study approach. Data were obtained through in-depth interviews with local government officials, legislators, academics and other stakeholders involved in the implementation of regional autonomy. Apart from that, data was also collected through analysis of documents and policies related to regional autonomy. The results of the research show that the implementation of regional autonomy in Indonesia still faces several political and legal challenges. There are tensions between the central and regional governments regarding the division of powers and the allocation of resources. Some regions have succeeded in implementing autonomy properly, while there are also regions that have experienced problems in optimizing the authority they have. Political factors, such as local political dynamics, the influence of political parties and certain political interests, influence the implementation of regional autonomy. In addition, legal aspects, including complex laws and regulations and differences in legal interpretation between the central and regional governments, are also obstacles in the implementation of autonomy. This research produces policy recommendations to improve the implementation of regional autonomy in Indonesia. A more comprehensive approach is needed to improve coordination between the central and regional governments in making strategic decisions. Strengthening capacity and fostering human resources at the regional level is also the key to increasing the implementation of regional autonomy that is more effective and efficient from the perspective of national legal politics.

This research aims: 1) to find, review, and analyze the importance of asymmetrical decentralization in the implementation of regional autonomy; 2) to find, review, and analyze the form of asymmetrical decentralization arrangements in the implementation of regional autonomy in Indonesia; and 3) to find the ideal concept of asymmetrical decentralization arrangements in the implementation of regional autonomy in Indonesia. The type of research is normative legal research, strengthened by a statutory approach, conceptual approach, and analytical approach. The legal materials used are primary legal materials and secondary legal materials. Primary and secondary legal materials that have been systematically synchronized are then further reviewed based on existing laws and legal theories so that research findings and conclusions are obtained. The results of the study show that: 1) Asymmetrical decentralization is important in the implementation of regional autonomy in Indonesia because it respects the privileges and specificities of the regions as stipulated in Articles 18A and 18B of the 1945 Constitution, and to prevent regional disintegration. 2) The form of asymmetrical decentralization regulation in Indonesia is in the form of law. This arrangement not only distinguishes it from symmetrical regions but also from asymmetrical regions. Each asymmetrical region has a specialty or specificity that distinguishes it from other asymmetrical regions. This arrangement aims to maintain national unity and encourage the development of regions that require special attention. 3) The ideal concept of asymmetrical decentralization regulation takes two forms: first, creating standard criteria for asymmetrical decentralization in the Local Government Law, and second, establishing regional diversity based on the pattern of Central and Regional relations, cultural characteristics, diversity management, improving development inequality, and overcoming geographical and infrastructure challenges to support sustainable development.

Regional autonomy is a new system of governance that emerged as a result of reform. This is a way to build and empower regions in accordance with the progress and conditions of society. Various aspects of democracy are currently developing in Indonesia. This strategy is used as a countermeasure against the economic and trust crises that have caused a shift in political power in Indonesia. Along with the implementation of regional autonomy in Indonesia, regional autonomy and its problems have become the subject of growing discussion. Although regional autonomy is an ideal idea for the Republic of Indonesia, it does not mean that it can be implemented without problems. Because our country is currently still in a transitional stage, the implementation of regional autonomy and its problems are still the subject of research for academics and government practitioners. Indonesian. In the book Regional Autonomy: Problems and Solutions in Indonesia, it is stated that the negative effects of regional autonomy are the emergence of conflicts between regional and central governments and opportunities for people at the regional level to commit various violations. In addition, there is a difference between areas that are still developing and those with high incomes. Undoubtedly, regional autonomy in Indonesia still faces many problems. Undoubtedly, these problems must be addressed and resolved so that the main objectives and noble values of regional autonomy can be achieved and realized properly.

This research aims to find out the implementation of regional autonomy in Indonesia in general and also to find out about Fiqh Siyasah's view on the implementation of regional autonomy in Indonesia. A qualitative approach was used in conducting this research and data was obtained through relevant literature studies. The result, Islam provides space for ijtihad in the area of ​​siyasah or state politics provided that it is done to achieve the goals of benefit and justice as well as the welfare of the general public. One of the things related to the siyasah area is related to the implementation of regional autonomy in Indonesia. Basically, the provision of regional autonomy in Indonesia is a space to provide opportunities for each region in this country to explore and develop the potential of each region in order to provide prosperity for regional communities. The conclusion, this article highlights the importance of local government autonomy within a federal structure to encourage grassroots democracy and self-governance. Islamic law does not have specific rules regarding regional autonomy, and this concept emerged during the reform era to promote justice and prosperity. However, Islam still acknowledges the concept of baldatun thayyibatun, which is based on the Qur'an and the Sunnah of the Prophet.

The implementation of government decentralization in Indonesia is facing regulatory problems for autonomous regions’ financing sources. Therefore, attention to regional finance is increasingly needed given that autonomous regions are required to carry out various central government interests in addition to their affairs. This leads to a split of power over financing development policy by the regional government. However, this does not mean that the local government’s financial needs must be free from the central government’s intervention. This study briefly compares financing regional autonomy in Indonesia, France, Germany and Thailand. The results show that the distribution of financial resources between the central government and regional governments is inconsistent with Article 18A section 2 of Law No.1/2022. The results also show that the provisions of various sources of taxation and levy have not met the financial needs of regions in Indonesia. Financial balance in the form of Natural Resources Production Sharing Fund from various natural resources owned by regions that only share unrenewable resources such as mining excavated materials remains unequally distributed between regions that have natural resources.

The implementation of decentralization and regional autonomy in Indonesia still faces various challenges, although it has experienced significant developments. Various laws and government policies have been implemented to strengthen regional governance and improve community welfare. However, in practice, there are still obstacles in implementing these policies, such as the imbalance of authority between the central and regional governments and problems in resource management. Along with the dynamics of change from the Old Order era to the Reformation Era, decentralization continues to undergo adjustments to be more effective. Therefore, this study seeks to provide a deeper understanding of the development of decentralization and regional autonomy in Indonesia and to be a reference for improving future policies.

Background: Since 1980 by the Pro-democracy circles, and only reached its peak in 1998. These changes strengthen the system of checks and balances in the life of the nation and state. One of the fundamental changes is the restructuring of the implementation of regional autonomy through articles 18, 18A and 18B concerning Regional Government in Indonesia. These articles are expected to improve the governance of Regional Autonomy in Indonesia, in line with the demands of the Reform, namely, to make Indonesia a democratic country based on the Rule of Law. This is also summarized in the TAP MPR. No. XV/MPR/1998 concerning the Implementation of Regional Autonomy, Regulation, Distribution and Utilization of Equitable National Resources, as well as Budget Balance between Central and Regional Governments within the framework of the Unitary State of the Republic of Indonesia. Objective: The aim of this research is to analysis the inconsistencies in the implementation of Regional Autonomy in Indonesia after the amendment to the 1945 Constitution. Theoretical framework: This article will discuss and analysis the dilemma of Centralization or Decentralization, discusses and examines two things: first, looks at the paradigm between centralization and decentralization which is fundamental in regional autonomy policies. Second, the impact of regional autonomy is the emergence of political elite groups and oligarchs, as previously flourished under the New Order Regime. This literature is different from the discussion and analysis in this study. They both choose the word inconsistency, however, in their discussion and analysis they are different. Method: This research uses normative legal methods or often referred to as doctrinal legal research in its discussion and analysis. To ensure that this method can be used effectively, the researcher conducted a comparison of construction between the 1945 Constitution and regulations on Regional Autonomy implementation.

Abstract: Indonesia is a unitary state, where within the framework of the unitary state, power is divided between the central government and regional governments. The regional government is divided into three levels, namely provincial, district, and city regional government. The division of powers to local governments is interpreted as the principle of autonomy. In the NA RUU-Pemda as well as the General Elucidation of the UU-Pemda, it is implied and stated that the autonomy that exists in an autonomous region is a gift. Meanwhile, from the point of view of its establishment, regional autonomy is original, not granted, and is a regional right based on its principle. In principle, the regional right to regulate and manage it is an original right and is not a gift from the central government. From this principle, provisions were born which stated that provincial, regency, and city regional governments regulate and manage their own government affairs according to the principles of autonomy and co-administration. Purpose: The purpose of this study is to explain that regional autonomy is not a gift from the central government but the original authority possessed by the regional government. Design/Methodology/Approach: This research is legal research. The approach method used in this study is to use a statutory approach, historical approach, and conceptual approach. Findings: In principle, the right of the region to regulate and manage it is an original right and is not a gift from the central government. From this principle, the provisions of Article 18 paragraph (2) were born which states that provincial, regency, and city regional governments regulate and manage their own government affairs according to the principles of autonomy and co-administration. Originality/Value: This research tries to explain that regional autonomy in Indonesia is a regional original right, not the result of a gift from the central government. because in several studies that raise regional autonomy, it is always explained that the autonomy obtained by the regional government is the result of a gift from the central government. The difference in point of view is what makes this research a novelty.

Purpose: This study aims to analyze the issue of regulatory fragmentation in the management of tourist destinations by local governments within the framework of regional autonomy in Indonesia through a normative juridical analysis. The main focus lies on the disharmony of the relationship between the central and regional governments that impacts the effectiveness of tourist destination governance, with a case study of the management of the Borobudur Temple Area. Method: Using a normative approach, this study examines legal provisions such as Law No. 10 of 2009 concerning Tourism and Law No. 23 of 2014 concerning Regional Government, as well as other implementing regulations and non-statutory legal documents. Analysis is conducted on the interaction and overlap between regulations, as well as their impact on the implementation of authority in the field. Result: The results of the study indicate that although regional autonomy is regulated normatively, the practice of managing tourist destinations is still dominated by the central government, which tends to ignore the strategic role of the regions. This dominance not only weakens the capacity of regional decision-making but also creates inequality in the distribution of economic benefits, legal uncertainty for business actors, and social resistance from local communities. This study highlights the need for regulatory harmonization between the central and regional governments through a collaborative approach, strengthening regional institutional capacity, and actively involving local communities in policy formulation and implementation. Contribution: A key contribution of this research is the proposed tourism destination governance model based on the principles of distributive justice, intergovernmental synergy, and public participation. By integrating constitutional law and public administration perspectives, this study emphasizes that decentralization must be implemented substantively, not merely as a formality. Strengthening a responsive, inclusive, and contextual regulatory framework is a key prerequisite for realizing a sustainable, equitable tourism sector capable of significantly improving the welfare of local communities.

Indonesia is a country that is inhabited by hundreds of ethnic groups with different geographical condition, natural resources and social culture. Regional decentralization and autonomy that is carried out in Indonesia is an acknowledgment of ethnic diversity (pluralism) to create unity and harmony (BhinekaTunggal Ika), to form social harmony and equal development with the framework of protecting national stability. This article argues on the urgency of political decentralization and regional autonomy in Indonesia through local perspectives by using political decentralization/local democracy model approach with the centrifugal style of authority and government decentralization and structural efficiency model approach with centripetal style.

This research is designed in an analytical framework that aims to reveal the potential of the Regional Original Income of Southwest Maluku Regency (Southwest Maluku). As it is known that the practice of regional autonomy in Indonesia has been going on for more than two decades, and although each local government has been given wider authority to manage its region by exploring sources of Regional Original Revenue, there is evidence that shows that most areas are still faced with the problem of low Original Regional Revenue, and has not been able to make a significant contribution to regional revenues, including the Southwest Maluku Regency. The analytical method used in this research is the Quantitative Descriptive Analysis Technique and the SWOT Matrix. The results of the analysis of the effectiveness ratio, growth ratio, and contribution ratio show that the achievement of Regional Original Income in Southwest Maluku Regency is not optimal; The low contribution of Regional Original Revenue to regional revenues causes this district to be unable to be categorized as an independent region in meeting the needs of its development financing budget. In addition, the mapping analysis of the growth of the Regional Original Income component shows that Regional Taxes have the highest average growth, followed by Regional Levies, and finally, Other Legitimate Regional Original Income. Meanwhile, the results of the SWOT analysis show that the management of Regional Original Revenue in Southwest Maluku Regency is still weak internally but has many opportunities to be developed; Furthermore, the SWOT Matrix concludes that alternative strategies should be a top priority for efforts to optimize the management of Regional Original Revenue in Southwest Maluku Regency by improving weaknesses in optimizing opportunities.