Earmarking Tax Norms in Provincial Regional Regulation: Toward Fiscal Decentralization and Sustainable Budgeting

DOI

10.2991/978-2-38476-491-4_6How to use a DOI?

Keywords

Earmarking Tax; Fiscal Decentralization; Sustainable Budgeting

Abstract

Current laws and regulations in the field of taxation have regulated earmarking tax norms, one of which is the Regional Tax Law (Law 28/2009 as revised with Law 1/2022). So, this research seeks to examine how Regional Governments apply earmarking tax norms in the formation of Regional Regulations on Regional Taxes. Also reviewing the possibility to improve earmarking tax norms to ensure sustainable budgeting. In order to achieve the objectives of this research, doctrinal research was carried out using statutory, conceptual and comparative approaches. The research results show that the Regional Government has attribution, delegation and discretionary authority in regulating earmarking tax norms, one of which is due to regional autonomy. So earmarking tax regulations in all regions tend to be different, the Special Region of Yogyakarta. West Nusa Tenggara Province, Jambi Province, and South Sulawesi Province used progressive discretionally action. Nationally, several laws and regulations governing earmarking tax need to be harmonized again, especially in supporting the fulfilment of environmental funding. While, regional governments must have the courage to use discretion in setting earmarking tax norms in order to guarantee sustainable budgeting and achieve welfare condition.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Siti Rahma Novikasari
PY  - 2025
DA  - 2025/11/18
TI  - Earmarking Tax Norms in Provincial Regional Regulation: Toward Fiscal Decentralization and Sustainable Budgeting
BT  - Proceedings of the 6th International Conference on Law Reform (INCLAR 2025)
PB  - Atlantis Press
SP  - 48
EP  - 58
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-491-4_6
DO  - 10.2991/978-2-38476-491-4_6
ID  - Novikasari2025
ER  -