SINKRONISASI UNDANG-UNDANG NOMOR 1 TAHUN 2022 TENTANG HUBUNGAN KEUANGAN ANTARA PEMERINTAH PUSAT DENGAN PEMERINTAH DAERAH DAN UNDANG-UNDANG NOMOR 12 TAHUN 2011 TENTANG PEMBENTUKAN PERATURAN PERUNDANG-UNDANGAN TERKAIT PENETAPAN TARIF PAJAK DAN RETRIBUSI

The purpose of this study is to know the legal position of Article 93 paragraph (3)of Law no. 1 of 2022 associated with Law no. 12 of 2011 and find a mechanismthat must be passed to ensure the implementation of Article 93 paragraph (3) ofLaw no. 1 of 2022. The type of research is normative juridical with descriptiveresearch nature. Data collection techniques using literature study. The dataanalysis technique used descriptive qualitative analysis. The results showed thatthe position of Law no. 1 of 2022 concerning Financial Relations between theCentral Government and Regional Governments does not conflict with Law no. 12of 2011 concerning the Establishment of Legislation, especially regarding theprinciple of clarity of formulation and principles that can be implemented. Theconflicting norms in Article 93 paragraph (3) with Article 94 of Law no. 1 of 2022associated with the hierarchy of laws and regulations as regulated in LawNumber 12 of 2011 can be resolved on the principle of lex specialist derogate legigeneralis, so that specifically with the levy rates contained in RegionalRegulations, changes can be made and stipulated by Regional Head Regulations.Keywords: synchronization, tariffs, regional retribution