PROBLEMATIKA PENERAPAN METODE OMNIBUS DALAM PEMBENTUKAN PERATURAN DAERAH (STUDI TERHADAP PEMBENTUKAN RANCANGAN PERATURAN DAERAH TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH KOTA YOGYAKARTA)

Afrida Zumaili, NIM.: 20103070041 (2024) PROBLEMATIKA PENERAPAN METODE OMNIBUS DALAM PEMBENTUKAN PERATURAN DAERAH (STUDI TERHADAP PEMBENTUKAN RANCANGAN PERATURAN DAERAH TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH KOTA YOGYAKARTA). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Indonesia is classified as a country with regulatory obesity. This is because there are too many regulations formed both at the central and regional levels which cause overlap and end up threatening the constitutional system. The omnibus method accommodated in Law Number 13 of 2022 seems to be the answer to the problem of hyperregulation in Indonesia. The use of this method can be used at all levels of legislation including regional regulations. However, its implementation in the regions has not been fully carried out and has actually found several obstacles, obstacles, and problems that have become a point of difficulty for the regions to apply the omnibus method in the process of forming regional regulations. As in Yogyakarta City, in the process of drafting local regulations on local taxes and levies using the omnibus method, there are also several obstacles that hamper the local government as the formulator of local legal products. This research uses normative-empirical legal research methods by examining existing sources of legal documents which are then supported by additional data or empirical elements by collecting primary data as a comparison obtained directly from the object of research through the interview method, with the nature of the research being descriptive-analytical. The approach used is the statutory approach (statue approach), and conceptual approach (conceptual approach). The analysis of this research uses the theory of legislation and the theory of maslahah. The results of this study conclude that there are obstacles/problems related to the implementation of the omnibus method in the formation of the Yogyakarta City Regional Regulation Draft on Regional Taxes and Levies. In Yogyakarta City, the formation of draft local regulations related to Local Taxes and Levies appears several obstacles/problems that become a point of difficulty for the region in the implementation process, namely constrained material update process, unpreparedness of several Regional Apparatus Organizations, this draft regulation goes through a long discussion process, a more complicated local regulation socialization process, the difficulty of interpretation and reading of omnibus local regulations by the wider community. In addition, the problems that arise are the application of the omnibus method which overrides the efficiency of time and costs because the formation technique must be done in detail and in depth so that it requires a lot of time and budget, as well as the unpreparedness of regional apparatus in terms of using and implementing the local taxes and levies draft local regulation.

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