BeritaTerkini.co.id Polemik yang terjadi terkait bagi hasil pajak hotel & restoran (PHR) mendapat tanggapan dari Praktisi Hukum Tata Negara, I Nyoman Prabu Buana Rumiartha,asal Desa Songan Kintamani Bangli.

Menurutnya Peraturan Daerah No.16 Tahun 2009 tentang Rencana Tata Ruang dan Wilayah (RTRW) Provinsi Bali menyatakan Kabupaten Bangli dijadikan kawasan konservasi dan kawasan strategis pariwisata daerah khusus (KSPDK).

Khusus dalam hal ini dapat dimaknai
menjadi daerah penyangga dan penghasil air bersih di Provinsi Bali, sesuai dengan Rencana Tata Ruang Wilayah (RTRW) Provinsi Bali, Kabupaten Bangli ditetapkan sebagai daerah penyangga dan daerah konservasi artinya
udara bersih dan air bersih yang dihasilkan Kabupaten Bangli serta sebagai daerah yang bertugas menjaga alam dan berkontribusi dalam sumber daya air untuk kebutuhan pertanian, pariwisata dan sebagainya,
sudah sepantasnya diberikan kontribusi dari kabupaten/kota yang menikmati, dalam hal ini berupa hibah bagi hasil Pajak Hotel & Restoran (PHR) serta perlunya Pemerintah Provinsi Bali memberikan Dana Insentif Kompensasi (DIK).

Pada prinsipnya secara yuridis mekanisme yang dapat ditempuh oleh Pemerintah Kabupaten Bangli yakni dengan mengajukan revisi terhadap Peraturan Daerah No.16 Tahun 2009 tentang Rencana Tata Ruang dan Wilayah (RTRW) Provinsi Bali, dalam hal ini merujuk pada ketentuan peraturan perundang-undangan yang lebih tinggi (lex superiori) yakni Undang-Undang Nomor 26 Tahun 2007 Tentang Penataan Ruang, terutama pada Pasal 16 ayat (1) yang menyebutkan bahwa ‘rencana tata ruang dapat ditinjau kembali’, sebut Pengacara asal Desa Songan Kintamani Bangli tersebut.

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Revisi dan atau tambahan pasal yang dimaksud yakni perlu disebutkannya adanya Dana Insentif Kompensasi (DIK) di dalam Perda RTRW Prov. Bali yang baru.

Selain itu, jika pun revisi dan atau tambahan ketentuan pasal tersebut tidak dapat diakomodir di dalam Perda RTRW Prov. Bali yang baru maka secara yuridis masyarakat yang berkepentingan terhadap kesejahteraan dapat mengajukan Judicial Review ke Mahkamah Agung, ketentuan ini merujuk pada Pasal 31 Undang-Undang No. 5 Tahun 2004 tentang perubahan atas Undang-Undang No. 14 Tahun 1985 tentang Mahkamah Agung, yang mengamanahkan Mahkamah Agung mempunyai wewenang menguji peraturan perundang-undangan dibawah undang-undang (Perda) terhadap undang-undang. Roh filosofi pada ketentuan tersebut yakni dalam memeriksa perkara, Mahkamah Agung berkewajiban menggali, mengikuti, dan memahami rasa keadilan yang hidup dalam masyarakat (living law). Keadilan disini dapat dimaknai salah satunya apakah suatu Perda telah memberikan keadilan kesejahteraan pada masyarakat. Ungkap Prabu Buana yang merupakan Akademisi yang aktif menulis diberbagai Jurnal Ilmiah.

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Mekanisme Judicial Review tersebut telah diperkuat dengan lahirnya Putusan Mahkamah Konstitusi yaitu Putusan MK No. 137/PUU-XIII/2015 dan Putusan MK No. 56/PUU-XIV/2016. Putusan lembaga pengawal konstitusi tersebut menegaskan bahwa pengujian peraturan perundang-undangan di bawah UU merupakan domain Mahkamah Agung dan pemerintah pusat hanya dapat mengawasi Perda melalui mekanisme preventif (executive preview) sebelum diundangkan.

Berpedoman pada konsep “menyama braya rahayu kepanggih” yakni prinsip kekeluargaan wajib terjalin secara sinergitas antara setiap kabupaten/kota diBali dalam pembangunan kesejahteraan melalui pembagian PHR dimana dalam hal ini Pemprov Bali sebagai pilar utama dalam mencapai kesejahteraan bersama, demikian yang disampaikan Prabu Buana yang merupakan Peneliti pada Program Doktor (S3) Ilmu Hukum Pemerintahan FH Univ. Jember.

 

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