Juridical Analysis of Regional Regulation of North Toraja Regency Number 15 of 2011 about Slaughterhouse Retribution

Marchelin Marchelin, Marchelona Rante

Abstract


Based on the Audit Report of the Supreme Audit Agency on the Financial Statements of the Regional Government of North Toraja Regency in 2018, it is known that the Slaughterhouse Retribution is the component that contributes the largest revenue to the total Regional Original Revenue, amounting to 13.324% of total regional revenue in 2018 and 10.067% of total regional revenue in 2017. The realization value in 2018 was Rp5,593,050,800.00 or equivalent to 93.22% of the budgeted target. However, related studies reveal that this value is not optimal. This could be due to several factors that have not been studied to date. One of them is the legal framework of Slaughterhouse Retribution. This study looks at the most fundamental issue, which is the local regulation that serves as the legal framework for Slaughterhouse Retribution in North Toraja Regency. This study takes a descriptive-qualitative approach. The primary data used in this study was collected through focus group discussions and interviews with policy makers. Secondary data was obtained from in-depth analysis of relevant laws and regulations. The analysis techniques used were content analysis and comparative analysis. This research found disharmonization between North Toraja Regional Regulation No. 15/2011 and other related regulations, such as Law No. 28/2009 on Regional Taxes and Levies and laws and regulations on protected wildlife

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References


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