Muslim, Muslim (2026) Kekosongan Norma Penyelesaian Sengketa Fiskal dalam Hubungan Keuangan Pusat dan Daerah: Analisis Kepastian Hukum dalam Undang-Undang Nomor 1 Tahun 2022. Journal of Innovative and Creativity. ISSN 2776-771
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Abstract
Law Number 1 of 2022 on Financial Relations between the Central and Regional Governments was enacted as a reform of national fiscal governance, yet it does not explicitly regulate fiscal dispute resolution between central and regional governments. This study analyzes the form and location of the norm vacuum in this regulation, its juridical implications for legal certainty, and formulates an ideal regulatory framework within the concept of the rule of law. The study employs a normative legal method using statute and conceptual approaches, analyzed qualitatively through deductive reasoning applied to primary, secondary, and tertiary legal materials. Findings reveal that the norm vacuumspans three dimensions absence of provisions defining dispute forms, absence of a competent adjudicating institution, and absence of binding procedures resulting in weakened protection of regional fiscal rights, vertical norm conflicts, and accountability complexity from layered authority structures. The study recommends establishing an adjudicative, final fiscal dispute forum, reinforcing norm hierarchy, providing non-litigation alternatives, and restructuring fiscal authority across government levels to ensure legal certainty
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Central-Regional Financial Relations; Fiscal Dispute; Legal Certainty; Norm Vacuum |
| Subjects: | K Law > K Law (General) |
| Divisions: | Fakultas Hukum > Program Studi Ilmu Hukum |
| Depositing User: | Nilam Sari |
| Date Deposited: | 08 Oct 2026 02:39 |
| Last Modified: | 08 Oct 2026 02:39 |
| URI: | http://repository.unisi.ac.id/id/eprint/1431 |
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