Legal Analysis of Management of Provincial Regional Retributions Riau Islands Fiscal Year 2024

Abstract

 As is known, the Regional Regulation of the Riau Islands Province concerning Regional Retribution began in 2012 with the issuance of Regional Regulation of the Riau Islands Province Number 1 of 2012 concerning Regional Retribution which was subsequently amended by the issuance of Regional Regulation of the Riau Islands Province Number 5 of 2014 concerning Amendments to Regional Regulation Number 1 of 2012 concerning Regional Retribution of the Riau Islands Province. Furthermore, in 2017, Regional Regulation of the Riau Islands Province Number 9 of 2017 concerning the Second Amendment to Regional Regulation Number 1 of 2012 concerning Regional Retribution of the Riau Islands Province was issued. In conducting this research, the researcher used a type of normative legal research. Normative legal research is conceptual legal research as contained in statutory regulations and conceptually contained in other legal rules that exist in society regarding a particular legal problem. In this research, the researcher used a type of normative research, namely research conducted by examining statutory regulations or other regulations that are applied in resolving a particular legal problem. This Normative Research is often called doctrinal research where the object of study is the documents of the Law and library materials which are basic data which in research science are classified as secondary data. Conclusions of the laws and regulations, including but not limited to: Article 23A of the 1945 Constitution of the Republic of Indonesia; Article 156 paragraph (1) of the Republic of Indonesia Law Number 28 of 2009 concerning Regional Taxes and Regional Retributions; Article 285 paragraph (1) and Article 286 paragraph (1) of the Regional Government Law; and the Regional Regulation of the Riau Islands Province Number 1 of 2012 concerning Regional Retributions which have been amended several times, namely with the Regional Regulation of the Riau Islands Province Number 5 of 2014 concerning Amendments to Regional Regulation Number 1 of 2012 concerning Regional Retributions of the Riau Islands Province and the Regional Regulation of the Riau Islands Province Number 9 of 2017 concerning the Second Amendment to Regional Regulation Number 1 of 2012 concerning Regional Retributions of the Riau Islands Province.