Construction Juridical Regional Regulation of Singkawang City in the Field of Regional Taxes and Levies in Perspective Constitution Number 1 of 2022 Concerning Connection Finance Between Central Government and Regional Government

Abstract

Implementation Singkawang City Regional Regulation Number 4 of 2023 concerning 
Regional Taxes and Regional Retributions is part from decentralization reform fiscal 
based on Constitution Number 1 of 2022 concerning Connection Finance between 
Central Government and Regional Government (HKPD Law). Problems study This lies 
in the gap between suitability normative Regional Regulation with effectiveness its 
implementation in increase Local Original Income (PAD) and realizing independence 
fiscal area . State of the art study This offer analysis that is not only test harmonization 
vertical Regional Regulation with the HKPD Law, but also evaluate effectiveness 
substance law through approach decentralization fiscal , governance taxation area , as 
well as strengthening digitalization and surveillance as a PAD optimization model . 
Research use method juridical normative with approach regulation statute approach 
, approach conceptual approach , and approach analytical ( analytical approach ), 
through studies literature to regulation relevant legislation , doctrine , and literature . 
Research results show that Singkawang City Regional Regulation Number 4 of 2023 
in particular normative has in harmony with the HKPD Law through restructuring 
taxes and levies area , however its implementation not optimal due to limitations 
regulations implementer , weakness coordination institutional , not yet optimally 
digitalization administration taxation , as well as Not yet effectiveness mechanism 
supervision and enforcement sanctions . Therefore that , is necessary reconstruction 
policy through strengthening regulations implementer , digitalization collection , 
intensification and extensification taxes , as well as implementation of governance 
responsive fiscal to improve effectiveness decentralization fiscal and independence 
finance area .