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"Tesis ini menggunakan metode penelitian hukum normatif dengan menggunakan data sekunder yang terdiri dari sumber bahan hukum primer, sumber bahan sekunder dan sumber bahan tersier. Yang menjadi permasalahan dalam tesis ini adalah Peraturan Daerah yang bagaimanakah yang menghambat investasi di Indonesia? Bagaimana tinjauan yuridis terhadap peraturan daerah yang menghambat kegiatan investasi di Indonesia berdasarkan Undang-undang Nomor 25 Tahun 2007 tentang Penanaman Modal? Untuk menanamkan modalnya di Indonesia, para investor membutuhkan jaminan kepastian hukum dalam berusaha. Sesuai dengan pasal 3 ayat 1(a) Undang-undang Nomor 25 Tahun 2007 salah satu asas penanaman modal adalah asas kepastian hukum. Kepastian hukum menjadi salah satu aspek yang mempengaruhi iklim penanaman modal, dikarenakan terdapat hubungan antara hukum dengan kegiatan investasi, hubungan tersebut adalah mengenai bagaimana menciptakan hukum yang mampu memulihkan kepercayaan investor asing untuk kembali menanamkan modalnya di Indonesia dengan menciptakan certainty (kepastian), fairness (keadilan), efficiency (efisien). Sejak diberlakukannya otonomi daerah, Peraturan daerah disadari menjadi instrument penting dalam memberikan kontribusi pada pertumbuhan ekonomi daerah. Namun demikian pada perkembangannya, ada kecenderungan sejumlah peraturan daerah dibuat semata-mata dengan tujuan untuk sesegera mungkin memberikan kontribusi dalam pendapatan asli daerah (PAD) yang mengatur mengenai pungutan, khususnya pungutan yang berkaitan dengan dunia usaha. Pungutan yang berlebihan dan tidak pada tempatnya sesungguhnya berpotensi mendistorsi iklim usaha dan investasi di daerah itu sendiri.

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This thesis uses the methods of normative legal research using secondary data consists of primary source legal materials, secondary source material and tertiary sources of materials. The problem in this thesis is how the Regional Regulations that discourage investment in Indonesia? How the juridical review of local regulations that impede investment activities in Indonesia based on Law Number 25 Year 2007 on Investment? To invest in Indonesia, the investors need legal assurance. In accordance with article 3 paragraph 1 (a) of Law Number 25 Year 2007 one of the investment principles is the principle of legal certainty. Legal certainty to be one of the aspects that affect the climate for investment, because there is a relation between the law with investment activities, the relationship is about how to create a law that could restore the confidence of foreign investors to invest in Indonesia by creating certainty (certainty), fairness (justice ), efficiency (efficient). Since the implementation of regional autonomy, local regulations become important instrument in contributing to regional economic growth. However, in its development, there is a tendency of local regulations made solely for the purpose of contributing immediately in local revenue (PAD) which regulate the charges, especially charges related to the business world. Excessive charges and improper charges can be potential to distort business and investment climate in the region itself."

"The goal of long term development 2005 -b2025 is to realize a progress, self - reliant and fair nation as the foundation for next development stages to fair and welfare people in the framework of the Republic of Indonesia based on Pancasila (Five Principles) and Undang-Undang Dasar 1945 (Constitution). Indicator of ahieving the Indonesian progress, self-reliant and fair, the next 20byears National Development is directed to the acievement fundamental targets as follow: a realizing good moral , civilized and humanized character of Indonesian people,b, realizing a competable nation to reach more prosperous and welfare , c. realizing democracy nation of Indonesia under law and justice, d. realizing safety and peace for the whole of Indonesian people and protect the unity of Republic of Indonesia and state sovereignty of foreign or domestic threat and realizing a fair distribution development and everlasting harmony state ,f. realizing Indonesia as strong , progress and self - reliant archipelago state,g. realizing Indonesian role in international relationship. Al those indicators are ideal hope for Indonesia in nation and state living. Hovewer those should be supported by estabilishing goog regional regulation. In the framework estabilishing good regional regulation, need some first steps, they are : Firstly, Establishment of Togetherness Vision on ideal condition which will be reached. Secondly, scale of priority which arrangement that will be prioritized as central point and covers other arrangements. Thirdly process of vertical hormonization to carry out a syncronized complete whole organization or arrangement compared to other similar or higher arrangement together with law principles . Forth arrangement must aim to development targets achievement in Local Long Term Development Plan (RPJPD) and Local Middle Term Development Plan (RPJMD). Fifth, those organizations or arrangement should be able to solve the emerging issues."

"Local legislation program program is a mapping for the shake and priority scale for establishing local regulation implemented through needs analysis activity local law apparatus. In the explanation of article 15/2004 on legislation establishment migh be seen that program of local regulation establishment is an Instrument of Local Legislation Establishment Planning, that is sistematically arranged and integrated and it is arranged in the framework of realizing Local law Development which is syncronizes to National law. Local legislation program becomes the foundation in carying governance out whether it is for Local house of Representatives or Local Government in making a public policy. The making of Local Legislation migh be implemented if there's : change on Central Government Policy,earthquake and in emergency and change on level of community needs. Of current observation result, Province of Gorontalo in estabisishing Local Rewgualtion is mor based on current needs and umprogrammed and waits for one another between related stakeholder, moreover, Local legislation isn't estabilished yet is still a new program. Therefore, Consultation Assistance in Local Legislation Program Arrangement in Province of Gorontalo is still badly needed in order to support the Implementation of Middle and Long term Development Program."

"Penelitian ini membahas mengenai analisis kebijakan evaluasi Peraturan Daerah tentang Pajak Daerah dan Retribusi Daerah oleh Pemerintah Pusat. Penelitian ini menggunakan pendekatan kualitatif, teknik pengumpulan data dalam penelitian ini adalah dengan melakukan wawancara dan studi kepustakaan. Tujuan dari penelitian ini adalah Untuk menganalisis kebijakan evaluasi Perda Pajak Daerah dan Retribusi Daerah Undang-Undang No.34 tahun 2000 dan Undang-Undang No.28 tahun 2009 di bawah rezim Pajak Daerah dan Retribusi Daerah. Hasil yang didapatkan dari penelitian ini yaitu terdapat kekeliruan yang terjadi pada Undang-Undang No.34 Tahun 2000 terkait masalah wewenang pembatalan Perda, dan temuan tentang perbedaan dari dua Perundang-Undangan Pajak Daerah dan Retribusi Daerah serta dampak yang timbul dari perubahan Undang-Undang tersebut. ......This research discusses about the analysis on evaluation policy of Local Regulations on Regional Taxes and Retribution by the Government. This research use a qualitative approach, data collection techniques in this research is done by indepth interview and literature study. The purpose of this research is to analyze the evaluation policy of Local Regulations on Regional Tax and Retribution Law No. 34 of 2000 and Law No. 28 of 2009 under the regime of Regional Tax and Retribution. Results obtained from this research is that there are mistakes that occur during the time that Law No. 34 of 2000 application that authorized the cancellation of Local Regulations related issues, and findings about the differences of the two Regional Tax and Retribution Law and the impact arising from the change in the law."

"Pemerintah Daerah mempunyai kewenangan untuk membentuk peraturan daerah dalam rangka menjalankan otonomi daerah dan tugas pembantuan. Dalam membentuk suatu peraturan daerah, peraturan daerah tersebut tidak boleh bertentangan dengan kepentingan umum dan/atau peraturan perundang-undangan yang lebih tinggi. Apabila bertentangan dengan ketentuan yang berlaku, maka peraturan daerah tersebut dapat dibatalkan oleh pemerintah. Seringkali peraturan daerah yang telah diundangkan bertentangan dengan kepentingan umum dan pada akhirnya dibatalkan oleh pemerintah. keseragaman pemahaman dari konsep kepentingan umum, baik pusat maupun daerah, diperlukan agar peraturan daerah menjadi lebih efisien, efektif dan ditinjau dengan baik. ......Local Government have authority to make local regulation in order to run local autonomy and co-administration. In the making of local regulation, the local regulation must not be contrary to public interest and/or the higher legislation. If contrary to applicable regulations, it can be canceled by the government. Often local regulations that have been enacted contrary to the public interest and ultimately canceled by the government. Uniformity of understanding of the concept of public interest, both national and local, regional regulation is necessary in order to become more efficient, effective and well reviewed."