The Legal Politics of Local Taxation in Southeast Sulawesi Provincial Regulation Number 2 of 2024 Concerning Regional Taxes and Levies
Published:
2026-09-14Abstract
Taxation Politics of Legal Local Stady on the Local Prevision Provindents Southeast Sulawesi in 2024 South Halmaherata Good as a Real Discipline Public Finances Thus, the purpose of this research is to examine regional taxation policies that play a significant role in improving local revenue with legal certainty, justice and public welfare as part of strengthening good governance in the region. That said, local taxation policies inflict many juridical and administrative problems in relation to regulatory alignment; tax authority and accountability; as well as regional fiscal interests vs. the economic rights of communities. Thus, this study examines two main problems: 1) the legal politics of the establishment of regional regulations; and 2) To what extent is the principle of law creation in relation to legal certainty, justice, and good governance from the regulation. The research used a normative juridical method which is the statutory, conceptual and analytical methods by analyzing Law, legal doctrine, strategic policy and literature relating to taxation law and regional government. The results indicate that the regulation is an attempt to consolidate regional fiscal autonomy and maximize local income, but issues exist in regulatory concurrentness, effectiveness of implementation, public participation, and taxpayer legal protection. The regulation also expresses a political direction to empower regional revenue, while remaining in need of a strengthened supervision and accountability system. Academically, the study enriches the premier debate on taxation law and regions by ensuring that fiscal decentralization policies in Indonesia region closely reflect principles of legal certainty, justice, transparency and democratic accountability as underlined in Indonesia’s regional taxation system.
Keywords:
Local Taxation Fiscal Decentralization Regional GovernanceReferences
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Copyright (c) 2026 Hasjad, Jaya Satria Lahadi, Hasim Hartono, Geofani Milthree Saragih
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