Policy Formulation of Regional Taxes and Levies Regional Regulation of Malang City

Kusumaningtyas, Salwa and M. R. Khairul Muluk, Dr., S.Sos.; M.Si., and Suhartono Winoto, SAP., MAP (2023) Policy Formulation of Regional Taxes and Levies Regional Regulation of Malang City. Sarjana thesis, Universitas Brawijaya.

Abstract

The implementation of the HKPD Law impacted all local governments, requiring policy changes regarding local taxes and levies sector to be stated in one Regional Regulation named Perda PDRD, in which serve as the foundation for the collection of taxes and levies in the regions. Malang City, like the other municipalities in East Java Province, is unexcepted to formulate a Local Taxes and Levies Regional Regulation. Given the fact that the PDRD Regional Regulation was established at the local level, particularly in Malang City, it is tightly related to government institutions that involved in its formulation. The aim of this research is to find out how institutionalism applied in the formulation of Malang City PDRD Regulation. It is specifically focused on the structure of policymaking; the role, tasks, and authorities of government institutions; as well as the rules, behaviors and relationships of government institutions. This research conducted using a qualitative descriptive research methodology, and research data drawn by the researcher by interviews, observations and documentation. The research has discovered that Malang City PDRD Regulation involves two policymakers that are the Mayor and the Malang City Council, which assisted by the Bapenda and other Local apparatus Organizations who collects taxes and levies. Subsequently, each of government institutions have separated roles, tasks, and authorities that irreplaceable by other entities. In which, all institutions in formulating Malang City PDRD Regulation are guided by the rules to carry out their roles and duties and to exercise their authority.

Item Type: Thesis (Sarjana)
Identification Number: 0523030904
Uncontrolled Keywords: formulation, regional regulation, institutions
Divisions: Fakultas Ilmu Administrasi > Ilmu Administrasi Publik / Negara
Depositing User: Endang Susworini
Date Deposited: 01 Feb 2024 03:08
Last Modified: 01 Feb 2024 03:08
URI: http://repository.ub.ac.id/id/eprint/214849
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