¹Marlia Eka Putri A.T., ²Yuswanto, ³Ati Yuniati, ⁴Daffa Ladro Kusworo

^1,2,3Law Faculty of Lampung University, Indonesia
⁴Law Faculty of Indonesia University, Indonesia

DOI : https://doi.org/10.47191/ijsshr/v7-i02-50

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ABSTRACT

The aim of this research is to analyze and determine the regional taxation model so that it can measure the potential of regional taxes and their contribution to the Regional Original Income of the City of Bandar Lampung, comparing the regional tax arrangements according to Law No.1 of 2022 with the existing regional regulations in the City of Bandar Lampung, so that it is known the impact on people's lives and regional finances of changes to regional tax arrangements in the City of Bandar Lampung. The research method used in this research is a normative juridical research method with a statutory approach and other related documents that apply in the field of regional taxation in Bandar Lampung City. The research results show that with the renewal of regional tax law after the issuance of Law No.1 of 2022, there is a potential for a decrease in tax revenue as a result of a reduction in tax rates for several types of regional taxes. However, on the other hand, there is a new type of tax that can be levied by the Bandar Lampung City government which has great potential in the form of Motor Vehicle Tax Option and Motor Vehicle Title Transfer Fee Opten which are rights that can be received directly by the Bandar Lampung City government.

KEYWORDS:

Local Tax, Local Tax Simplification, Local Original Revenue

REFERENCES
1) Kamilia, Ghina, Implementation of cigarette tax policy (Study of central
government activities in preparing cigarette tax collection),
https://lib.ui.ac.id/file?file=pdf/abstrak/id_abstrak-20385968.pdf.

2) Bandar Lampung City in Figures for 2022, https://bandarlampungkota.bps.go.id/publication/2022 diakses 21 Agustus 2023.

3) Law Number 28 of 2009 Concerning Regional Taxes and Regional Levies.

4) Law Number 1 of 2022 Concerning Financial Relations Between the Central Government and Regional Governments.

5) Constitutional Court Decision Number 52/PUU-IX/2011.

6) Constitutional Court Decision Number 46/PUUXII/2014.

7) Constitutional Court Decision Number 15/PUU-XV/2017.

8) Constitutional Court Decision Number 80/PUU-XV/2017.

Volume 07 Issue 02 February 2024