POLITIK HUKUM TENTANG PEMBENTUKAN PERATURAN DAERAH KOTA PEKANBARU NOMOR 1 TAHUN 2024 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH

Abstract

As a rule of law country, of course Indonesia cannot be separated from legal politics
in forming laws and regulations. According to M. Mahfud MD, legal politics is the state's
official legal policy regarding laws that will or will not be enforced (making new rules or
repealing old rules) to achieve state goals. In order to create laws that can protect the people,
fair treatment, laws that protect every citizen of the nation so that their rights are guaranteed,
of course there must be regulations that serve as guidelines in drafting laws and regulations,
as basic rules that apply to drafting regulations from the initial process of their formation up
to the regulations. is applied to society. Pekanbaru utilizes the potential of the region to
produce regional income or what is usually called Regional Original Income (PAD) which
will later include the implementation of autonomy as a replacement for decentralization.
This research is normative legal research. This is based on library research which
takes quotations from reading books, or supporting books that are related to the problem to be
researched. Add data sources. Primary, secondary and tertiary data sources are
characteristic of this research. This research also uses qualitative data analysis and produces
descriptive data.
From the results of the research and discussions carried out, several conclusions were
obtained, namely: First, the urgency of forming regional regulations on regional taxes and
levies essentially contains regional policies that are planned to be implemented in order to
realize community welfare. Regulations for the formation of regional regulations regarding
Regional Taxes and Levies are of course a need for each region to improve the regional
economy and improve the welfare of the community. Second, the Basic Framework for
Legislative Regulations must actually include three bases or foundations, namely
philosophical, sociological and juridical foundations. Therefore, the legal politics of forming
regional regulations on regional taxes and levies is ideal, if the regional regulations on
regional taxes and levies are in accordance with the nature of the formation of regional
regulations, in accordance with the hierarchy of statutory regulations in Indonesia, in
accordance with the principles of formation and material principles. content of statutory
regulations.
Keywords: PAD – Regional Taxes and Levies – Regional Government