POLITIK HUKUM PEMBENTUKAN UNDANG-UNDANG NOMOR 1 TAHUN 2022 TENTANG HUBUNGAN KEUANGAN ANTARA PEMERINTAH PUSAT DAN PEMERINTAHAN DAERAH DALAM PERSPEKTIF OTONOMI DAERAH

Abstract

The establishment of Law Number 1 of 2022 concerning Financial Relations
Between the Central Government and Regional Governments as a result of the Law has
not been able to provide a significant leap in improvement to the equitable distribution
of public services and public welfare, and has not been optimally aligned and
synergistic in the APBD and APBN, so that national fiscal policy has not worked
significantly in realizing state goals. The purpose of this study is to explain the legal
politics of the establishment of Law Number 1 of 2022 concerning Financial Relations
Between the Central Government and Regional Government in the Perspective of
Regional Autonomy.
This research is a normative legal research with a focus on legal principles. To
answer this research, the author uses qualitative analysis with literature study techniques
on primary legal materials in the form of laws and regulations, secondary legal materials
in the form of legal scientific research results, legal science books, and academic
manuscripts of Law Number 1 of 2022, as well as tertiary legal materials in the form of
large online Indonesian dictionaries.
This study examines and analyzes the urgency in the formation of Law Number
1 of 2022 which repeals Law Number 33 of 2004 and Law Number 28 of 2009. The
repeal of the two laws resulted from the need to improve the implementation of
financial relations between the central government and local governments. It is
recommended that the President and the House of Representatives are expected to
immediately ratify and promulgate laws and regulations related to the general
provisions of the HKPD Law, procedures for collecting taxes and regional levies,
procedures for collecting Opsen, tax revenues directed at their use, types of additional
regional levies, and procedures for determining tax rates and levies so that the HKPD
Law can be fully implemented.
Keywords: Legal Politics, Fiscal Decentralization, Regional Autonomy