Yuswanto, yuswanto and Hermawan, Dedy and putri, marlia eka Hasil Cek Similirity Artikel Berjudul "PUBLIC POLICY ANALYSIS OF REGIONAL TAX regulation IN ENERGY AND MINERAL RESOURCES BASED ON LOCAL GOVERNMENT CONCURRENT AFFAIRS". International Journal of Business, Economics and Law, 17 (5). ISSN 2289-1552


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This study aims to analyze changes in regional authority in the field of mineral resources and its relationship with tax collection in the field of non-metallic minerals and rocks from the aspect of public policy. This study conducted with the doctrinal method resulted in the following findings: There was disharmony and contradiction in public policy in regional tax regulation in the field of energy and mineral resources based on concurrent affairs of local government. Substitution of Law No. 32 of 2004 concerning Regional Government with Law No. 23 of 2014 concerning Regional Government, has changed the constellation of regional government authority in the field of energy and mineral resources to become the authority of the provincial government which is then not in line with regional tax regulation in Law No. 28 of 2009, which states that the Tax on Non-Metallic Minerals and Stone is a type of regional tax whose collection authority is submitted to the Regency/ City Government. As a suggestion from this paper, it is expected that regional tax policies in Law No. 28 of 2009 with Law No. 23 of 2014 recomposition and revision must be carried out immediately, especially on juridical aspects, in a comprehensive manner.

Item Type: Article
Subjects: J Political Science > JS Local government Municipal government
Divisions: Fakultas Ilmu Sosial dan Ilmu Politik (FISIP) > Prodi Administrasi Negara
Date Deposited: 14 Nov 2019 10:08
Last Modified: 14 Nov 2019 10:08
URI: http://repository.lppm.unila.ac.id/id/eprint/15988

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