This research aims (i) to elaborate about a central government plan on repositioning the structure of inspectorate; (ii) to explain responses of some inspectorate officers regarding the plan; and (iii) to provide suggestions on the adjustment plan that should be taken into consideration by the central government. This research found that, different with the public perception, the plan is not intended to reposition all the inspectorates, rather to inspectorates attached to local governments. These inspectorates are designed to be what thecalled 'kuasi vertical institution'. Meaning, it has a mixed character of both central and local government institution. This initiation increases the the echelon of the the head of local insepectorate and influences the relation between local inspectorate and head of local government. Officers who pros with this plan believe that this will enhance their independency (nb. we believe that the used term suppose to be impartiality); therefore, they will be more immune from the intervention.
The enactment of Act Nr. 28 of 2009 on Local Taxes and Local Levies would allegedly pose some juridical impact on local tax collection at the provincial and district/cities throughout Indonesia. The juridical impact would at least occur to local regulations governing local taxes, Regional Government Revenue and Expenditure (APBD), and the oversight of local regulation by the provincial and district/ city governments. This research is a normative-empirical research, which aims to analyse changes of local taxes law in Act Nr. 28 of 2009. This study offers an insight of the impact of this Act on local tax collection in the special province of Yogyakarta. Pemberlakuan UU No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah disinyalir akan menimbulkan beberapa dampak yuridis terhadap pemungutan pajak daerah di tingkat provinsi dan kabupaten/kota di seluruh Indonesia. Dampak yuridis tersebut setidaknya terjadi terhadap produk hukum daerah yang mengatur tentang pajak daerah, Anggaran Pendapatan dan Belanja Daerah (APBD), dan pengawasan produk hukum daerah oleh pemerintah provinsi dan pemerintah kabupaten/kota. Penelitian ini merupakan penelitian normatif-empiris, yang bertujuan menganalisis perubahan pengaturan tentang pajak daerah dalam UU No. 28 Tahun 2009, sehingga melalui penelitian ini terlihat dampak yuridis penegakan UU ini pada pengumpulan pajak lokal di Provinsi DIY.
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