Open AccessAnalysis of the Philosophical, Sociological and Juridical Basis for Amendment to Regional Regulations of Bogor Regency Concerning Public Service Retribution on Waste/Cleanliness
Author(s) -
Nazaruddin Lathif,
Suhermanto Suhermanto,
Mustika Mega Wijaya,
Sapto Handoyo Dp
Publication year - 2021
Publication title -
international journal of multicultural and multireligious understanding
Language(s) - English
Resource type - Journals
ISSN - 2364-5369
DOI - 10.18415/ijmmu.v8i9.3013
Subject(s) - paragraph , tariff , retributive justice , service (business) , normative , legal research , law , economics , empirical research , business , economic justice , law and economics , public economics , political science , economy , philosophy , epistemology
Regional taxes and levies are part of the source of Regional Original Income or better known as (PAD), which is a regional asset that is part of the income of a region. The type of research used in this legal research is empirical normative legal research, namely research based on primary, secondary and tertiary legal materials with interpretation and systematization between laws and regulations. it is necessary to adjust the retribution rate, especially regarding the general service retribution regarding cleaning/waste services. This is as explained in Article 155 paragraph (1) of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies, which states that the Levy Tariff is reviewed at the latest every 3 (three) years. So here it is very clear for Regional Regulations that many regions have not updated their rules, and are expected to be re-evaluated due to economic developments and also the price index.