Perubahan Objek Retribusi Pasca Berlakunya Undang-Undang Nomor 6 Tahun 2023 Tentang Cipta Kerja

Abstract

Abstract: The regulation of certain licensing levies has undergone changes, in the PDRD Law these include Building Permit Levy, Alcoholic Drinks Sales Place Permit Levy, Nuisance Permit Levy, Route Permit Levy, and Fishing Business Permit Levy, while in the Job Creation Law through the HKPD Law there has been a change to become an Approval Levy Building Construction, Levy for the Use of Foreign Workers, and Levy for Community Mining Management. This research has an interesting problem formulation to study, namely: First, what is the basis for changes in the object of certain licensing levies after the enactment of Law Number 6 of 2023?; Second, what is the impact of changes in certain licensing levy objects on regional original income? This research is normative research with the legal issue of void norms. The results of this research are as follows: First, the change in the object of retribution is based on the existence of the Job Creation Law and the ineffectiveness of the PDRD Law so that clear regulations are needed for legal certainty by forming the HKPD Law which eliminates permits that have the potential for levies to be withdrawn, changing the permit phrase to be as stated in regulated by the Job Creation Law, and adds new objects that have the potential to increase levy income and influence social change with the use of digital technology. Second, the impact of changes in levy objects has the potential for a decrease in local original income due to the elimination of several types of levy objects.

Keywords: Changes, Retribution, Certain Permits, Local Original Income