INKRAH Law ·
Indonesia
· Hukum Keuangan Negara
Financial Relations between Central and Regional Governments
Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah (HKPD)
Undang-Undang No. 1 Tahun 2022
UU No. 1 Tahun 2022.
Official source / JDIH →
Bahasa Indonesia
Key Subject Matter
Menata hubungan keuangan pusat-daerah: pajak daerah dan retribusi daerah, transfer ke daerah, pengelolaan belanja dan pembiayaan daerah, serta sinergi kebijakan fiskal nasional.
English (British)
Key Subject Matter
Reorganises central–regional financial relations: regional taxes and levies, transfers to regions, the management of regional spending and financing, and national fiscal-policy synergy.
INKRAH Note
It repeals Law No. 28 of 2009 (Regional Taxes and Levies) and Law No. 33 of 2004 (Fiscal Balance).
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Official source / JDIH →
Article by Article
Ketentuan Umum
Article 1
— Definition of Central-Regional Financial Relations
Bahasa IndonesiaHubungan Keuangan antara Pemerintah Pusat dan Daerah adalah suatu sistem pembagian keuangan yang adil, proporsional, demokratis, transparan, dan akuntabel dalam rangka pendanaan penyelenggaraan Desentralisasi, dengan mempertimbangkan potensi, kondisi, dan kebutuhan Daerah.
English (British)Financial relations between the Central Government and the Regions is a system of fair, proportional, democratic, transparent and accountable financial allocation to fund the conduct of decentralisation, having regard to the potential, conditions and needs of the Regions.
Pajak & Retribusi
Bahasa IndonesiaDaerah diberikan kewenangan untuk memungut Pajak dan Retribusi sesuai dengan ketentuan yang diatur dalam Undang-Undang ini.
English (British)The Regions are given the authority to levy taxes and user charges in accordance with the provisions of this Law.
Transfer ke Daerah
Article 94
— Transfers to the Regions
Bahasa IndonesiaTransfer ke Daerah bertujuan untuk mengurangi ketimpangan fiskal antara Pemerintah dan Daerah serta antar-Daerah, dan menyelaraskan kebutuhan pendanaan di Daerah dengan prioritas nasional.
English (British)Transfers to the Regions aim to reduce fiscal disparities between the central government and the Regions and among Regions, and to align regional funding needs with national priorities.
