SINKRONISASI UNDANG-UNDANG NOMOR 1 TAHUN 2022 TENTANG HUBUNGAN KEUANGAN ANTARA PEMERINTAH PUSAT DENGAN PEMERINTAH DAERAH DAN UNDANG-UNDANG NOMOR 12 TAHUN 2011 TENTANG PEMBENTUKAN PERATURAN PERUNDANG-UNDANGAN TERKAIT PENETAPAN TARIF PAJAK DAN RETRIBUSI

Abstrak

The purpose of this study is to know the legal position of Article 93 paragraph (3)
of Law no. 1 of 2022 associated with Law no. 12 of 2011 and find a mechanism
that must be passed to ensure the implementation of Article 93 paragraph (3) of
Law no. 1 of 2022. The type of research is normative juridical with descriptive
research nature. Data collection techniques using literature study. The data
analysis technique used descriptive qualitative analysis. The results showed that
the position of Law no. 1 of 2022 concerning Financial Relations between the
Central Government and Regional Governments does not conflict with Law no. 12
of 2011 concerning the Establishment of Legislation, especially regarding the
principle of clarity of formulation and principles that can be implemented. The
conflicting norms in Article 93 paragraph (3) with Article 94 of Law no. 1 of 2022
associated with the hierarchy of laws and regulations as regulated in Law
Number 12 of 2011 can be resolved on the principle of lex specialist derogate legi
generalis, so that specifically with the levy rates contained in Regional
Regulations, changes can be made and stipulated by Regional Head Regulations.
Keywords: synchronization, tariffs, regional retribution