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October 20, 2025Pena Justisia Media Komunikasi dan Kajian Hukum

Reorientation Of Mayor Regulation Number 28 Of 2024 For Taxpayers In Medan City

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Authors

BWBayu WidiantoCSChely Br SembiringHYHendri Yohannes

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Implication

Critical review evaluates legal authority of Mayor Regulation on tax collection for Medan residents, suggesting implications for compliance.

Key Points

  • The Mayor's Regulation lacks authority to include non-normative content, limiting its function to administrative procedures.
  • Tax collection must adhere to legal certainty principles as stated in the Indonesian Constitution, ensuring lawful governance.
  • Implementation of the Mayor's Regulation must comply with higher regulations to uphold the principle of lex superior derogat legi inferiori.
  • Analysis indicates that violations of this regulatory hierarchy could lead to invalidation of tax enforcement actions against taxpayers.

Cite This Study

Widianto et al. (2025) studied this question.

synapsesocial.com/papers/68f5a78aab63786de5b45f2ahttps://doi.org/10.31941/pj.v24i2.5978
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1IMPLEMENTATION OF MEDAN MAYOR REGULATION NUMBER 51 OF 2021 ON THE PERFORMANCE OF THE HEAD OF THE ENVIRONMENT IN KELURAHAN BESAR, MEDAN LABUHAN DISTRICT, MEDAN CITY2025
  2. 2Implementation of Medan Mayor Regulation Number 17 of 2019 concerning Structuring Billboards in Creating Arrangement Cities and Increasing Revenue Native Medan City Area2025
  3. 3Legal Analysis of The Enforcement of Article 18 of The Regulation Issued by The Director General of Taxes, Numbered PER-03/PJ/2022, Regarding Tax Invoices2024
  4. 4Implementation of the Regulation of the Mayor of Medan Number 35 of 2020 Regarding the Coordination of the Organization of Public Facilities and Infrastructure Maintenance and Environmental Cleanliness in the District of Medan Sunggal2024
  5. 5The Authority of the Regent to cancel the Village Regulation on Village Revenue and Expenditure Budget based on Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management2024 · 1 citations