HUBUNGAN PUSAT – DAERAH: Implementasi Undang Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah di Provinsi Nusa Tenggara Timur

Abstract

The relationship between the Central Government and Regional Governments in relation to the formation of Regional Regulations is built within the framework of maintaining the integrity of the Unitary State of the Republic of Indonesia, but also maintaining and respecting the Regional Government as an autonomous Government unit. This relationship pattern can be developed by conducting monitoring and evaluation that emphasizes more consultative relationships. The focus of the spotlight is on the question, is the monitoring and evaluation of the implementation of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies in East Nusa Tenggara Province acceptable in the context of constitutional law? The reality that has occurred in the Province of NTT so far is related to the Regional Regulations on Regional Taxes and Regional Retributions that have not written best practices in the relationship between the Central Government and Regional Government. Therefore, local governments need to be motivated to take advantage of the powers given to promote the development of a more stable and quality regional autonomy.