Legal Position Of The Bekasi City Revenue Agency In Advertisement Tax Administration Within Central– Regional Fiscal Relations

Abstract

Regional taxes are part of the national taxation system and play a strategic role in supporting regional fiscal independence, so that local governments do not depend entirely on fiscal transfers from the central government. This study aims to analyze the legal position of the Bekasi City Regional Revenue Agency (Bapenda) in administering the advertisement tax and the division of authority over regional tax administration between the central government and the Bekasi City Government. The study employs normative legal research with a statutory and conceptual approach. The findings show that Bapenda is a regional apparatus holding attributive authority derived directly from statutory regulations, covering the registration, assessment, collection, supervision and enforcement of administrative sanctions for the advertisement tax. The division of authority over regional tax administration forms a hierarchical and complementary normative structure. The central government sets norms, standards, procedures and criteria through Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments and Law Number 23 of 2014 concerning Regional Government, while the Bekasi City Government elaborates them into technical provisions through regional regulations and mayoral regulations within the prescribed limits. The alignment of these two layers of regulation provides legal certainty for taxpayers and certainty of authority for Bapenda.