Legal Harmonization and Fiscal Governance in Decentralized Waste Management
Rethinking Village Partnerships under Indonesia’s HKPD Regime
DOI:
https://doi.org/10.24252/al-risalah.vi.66941Keywords:
Legal Harmonization, Sanitation Service Fees, Village Partnerships, Gross Principle, Local Revenue Law.Abstract
This study analyzes the regulatory inconsistency between West Aceh Regency Regional Regulation No. 4 of 2017 on Waste Management and Regional Regulation No. 1 of 2024 on Regional Taxes and Fees, as reflected in the practice of village governments—acting as operational partners—directly deducting 35% of waste fees. This practice not only contradicts the gross principle in regional financial management under Law No. 1 of 2022 on Financial Relations between the Central Government and Regional Governments (HKPD Law), but also reflects a theoretical gap in the form of a conflict between demands for fiscal centralization and the principle of community-based governance in the delivery of public services at the village level. This situation raises administrative legal implications and the potential for the State Audit Agency to find local government losses attributable to village officials. Using a normative legal research method through a legislative and conceptual approach, the novelty of this study lies in the reconceptualization of the implementation of the gross principle, which is not rigidly interpreted as revenue centralization but rather as an accountability instrument that remains compatible with the operational decentralization scheme. The recommendation proposed is the reconstruction of norms based on Integrative Legal Theory through the transformation of the revenue-sharing scheme into a service payment scheme, wherein all mandatory retribution revenues must be deposited in full into the regional treasury and funding.
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