SINKRONISASI PERATURAN PRESIDEN DENGAN PERATURAN DAERAH TENTANG IZIN USAHA MIKRO KECIL (UMK) DAN IMPLIKASINYA DI KABUPATEN GUNUNG MAS

Dwi Saputra Yulianus

Abstract


This research resulted in the followings. First, the implementation of the Presidential
Decree No. 98 year of of 2014 concerning Licensing of Micro Small Businesses with the
Local Regulation of Gunung Mas regency No. 6 year of 2011 is contradictory, since the
making of micro business licenses in Gunung Mas regenc is put together with the
advertisement tax, and the advertisement tax is used as one of the conditions for the
issuance of a micro business permit. This is what makes the Presidential Decree
contradictory with the Local regulation. Second, in the field, many business people are
confused with the Presidential Decree due to the lack of socialization carried out by the
government, whereas the issuance of the Presidential decree is intended to increase
business actors and to facilitate the process of making micro-business licenses.
Key Words: Synchronization, Implementation, Licensing, Advertising Taxes

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DOI: https://doi.org/10.31328/ls.v2i2.982

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