Arrangements for Providing Fiscal Incentives in the Regions in Positive Law in Indonesia
DOI:
https://doi.org/10.25139/lex.v5i1.10204Keywords:
Fiscal Incentives, Regulatory Disharmony, Regional Legal ProductsAbstract
Article 278 paragraph (2) of Law Number 23 of 2014 concerning Regional Government (Law on Regional Government) regulates that Regional Government Organizers can provide incentives and/or facilities to the public and/or investors regulated in regional regulations, while Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments in Article 101 regulates that in supporting the policy of ease of investing governors/regents/mayors can provide fiscal incentives to business actors in their regions. This has led to regulatory disharmony and the juridical implications. This study aims to determine and analyze the juridical implications of arrangements for providing fiscal incentives in the regions based on the Law on Regional Government and the Law on HKPD. The research method used is juridical-normative with a statute approach, conceptual approach and history approach. The results of the study concluded that there is disharmony in the regulation of regional legal products that regulate the provision of fiscal incentives both from the definition, concept, and scope so that it can lead to legal uncertainty and laws and regulations cannot be implemented effectively and efficiently. The juridical implications of disharmony in the regulation of fiscal incentives in the regions result in disorderly regulations caused by disorderly authority, disorderly procedures, disorderly substance and disorderly implementation.
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