Implementation of Regional Regulation in Supporting Regional Autonomy

Abstract

In the atmosphere of regional autonomy, there are so many problems that are overwhelming the regions so that the regions will want to regulate and determine anything freely through regional regulations. In addition, the substance of regional autonomy is not clearly understood in its meaning so that at the level of its implementation many reap the error bias. This problem arises because of the tendency to think of some bureaucrats in South Tangerang City who consider that the main parameter determining the independence of a region in autonomy lies in the amount of Regional Own-Source Revenue. Another problem is juridical technical in the form of regulations which are used as a legal basis for the regions to collect the Regional Own-Source Revenue, both from taxes and from Regional Retribution. The research method used in this study is a normative juridical method that is in answering problems using a legal perspective based on applicable laws and regulations, to then be associated with the situation in the field related to the discussion of the problem. From the results of research on the regional regulations bill proposed by the regional government of South Tangerang City, particularly those related to regional taxes, have not paid attention to the principles of establishing good regional regulations, particularly the principle of transparency, because the purpose of forming regional regulations are all the same, namely in order to increase the regional own-source revenue in order to optimize the implementation of the regional autonomy.