Analysis of the Philosophical, Sociological and Juridical Basis for Amendment to Regional Regulations of Bogor Regency Concerning Public Service Retribution on Waste/Cleanliness

Regional taxes and levies are part of the source of Regional Original Income or better known as (PAD), which is a regional asset that is part of the income of a region. The type of research used in this legal research is empirical normative legal research, namely research based on primary, secondary and tertiary legal materials with interpretation and systematization between laws and regulations. it is necessary to adjust the retribution rate, especially regarding the general service retribution regarding cleaning/waste services. This is as explained in Article 155 paragraph (1) of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies, which states that the Levy Tariff is reviewed at the latest every 3 (three) years. So here it is very clear for Regional Regulations that many regions have not updated their rules, and are expected to be re-evaluated due to economic developments and also the price index

Legal Aspects of the Establishment of Village Regulations on Empowerment of Bumdes According to Law Number 6 of 2014 Concerning Village

Villages face a new era in accordance with Law Number 6 of 2014 concerning Villages. The village is expected to be independent socially, culturally, economically, and even politically. Law Number 6 of 2014 concerning Villages to become Regulations on Village (PERDES) stipulated by the Village Head after obtaining joint approval from the Village Representative Body, which was formed in the context of implementing village autonomy. PERDES is a further elaboration of higher laws and regulations by taking into account the characteristics of each village. In this regard, a PERDES is prohibited from contradicting public interests and/or higher laws and regulations. Village-Owned Enterprises (BUMD) are village businesses managed by the Village Government and legal entities. The Village Government can establish Village-Owned Enterprises according to the needs and potential of the Village. The formation of Village-Owned Enterprises is stipulated by a Village Regulation. The management of Village-Owned Enterprises consists of the Village Government and local village communities. It is hoped that the community can be actively involved in the formation of Village Regulations, but the obstacles in the field is that community understanding regarding the Village Regulations are still lacking so that the community is still apathetic to the process of the Village Regulation Formation, so that a constructive idea is born to provide counseling and guidance to legal awareness communities. from the interests of the community itself, namely being actively involved in the formation of Village Regulations

Analysis of Regulation of the Minister of Finance Number. 20/PMK.010/2021 Concerning Relaxation of Sales Tax on Luxury Goods (PPnBM)

One of the policies taken in increasing national economic growth, the Minister of Finance has issued Regulation of the Minister of Finance Number 20/PMK.010/. This regulation is the government's support to increase people's purchasing power in the motor vehicle industry sector in order to encourage national economic growth. To realize government support for the motor vehicle industry sector and the sustainability of the motor vehicle industry sector as a result of the Covid-19 pandemic, it is deemed necessary to provide sales tax incentives on luxury goods for the delivery of taxable goods classified as luxury in the form of certain motorized vehicles borne by the government. The type of research used in this paper is normative research. In connection with the discussion, the government has prepared incentives to reduce PPnBM for motor vehicles in the vehicle segment under 1,500 cc, namely for the sedan and 4x2 categories. In terms of tax revenue, with the relaxation of PPnBM, the state will lose its tax revenue, but will be compensated by increased demand and production