DESENTRALISASI KEBIJAKAN DALAM PUNGUTAN RETRIBUSI ATAS TENAGA KERJA ASING (Studi Kasus : Peraturan Daerah Kabupaten Sukabumi No. 15 Tahun 2023 Tentang Pajak Daerah dan Retribusi Daerah)

Policy decentralization in the imposition of levies on Foreign Workers (TKA) has become a strategic issue in increasing Local Own-Source Revenue (PAD) and labor supervision in the era of regional autonomy. Sukabumi Regency, as a developing industrial area, faces challenges in balancing regional fiscal interests and the investment climate. There is a research gap, as no comprehensive study has evaluated the effectiveness of Sukabumi Regency Regulation No. 15 of 2023 in managing TKA levies, especially regarding transparency, fairness, and public
participation. This research aims (1) to analyze the ratio legis behind the formation of Sukabumi Regency Regulation No. 15 of 2023 on Local Taxes and Levies (1) and (2) to evaluate the implementation mechanism of TKA levies and their impact on
the investment climate and local employment (2). The methodology used is a mixed method approach with statute, conceptual, and case approaches, as well as regulatory analysis and in-depth interviews with companies and local officials. The
key findings indicate the need for ongoing evaluation of the regulation’s content, particularly in terms of fund management transparency, fairness in levy refund mechanisms, and multi-stakeholder involvement in the legislative process, as this policy has a dual impact: increasing PAD but potentially causing legal uncertainty and reducing investment attractiveness if not accompanied by technical improvements. The implication is that this study recommends harmonization of central-local regulations, administrative digitalization, and increased business participation in formulating TKA levy policies to create fair, transparent, and sustainable local fiscal governance.
Keywords: Decentralization, Levy, Foreign Workers.