TINJAUAN YURIDIS PERATURAN GUBERNUR SULAWESI TENGAH NOMOR 13 TAHUN 2024 TENTANG TATA CARA PENGHAPUSAN PIUTANG DAERAH

Abstract

This article examines Governor Regulation of Central Sulawesi Number 13 of 2024 concerning Procedures for the Write-Off of Regional Receivables through a normative legal research approach. The study aims to analyze the legal basis for the formulation of the regulation, its position within the hierarchy of Indonesian laws and regulations, its substantive provisions, the application of the principles of administrative law, and its implications for regional financial governance. The analysis is conducted using statutory, conceptual, and analytical approaches by examining relevant legislation, legal doctrines, and related literature. The findings indicate that the Governor Regulation functions as an implementing regulation that operationalizes higher legal norms governing regional financial management and the administration of regional receivables. It establishes clear procedures, requirements, and institutional responsibilities for the write-off of uncollectible regional receivables, thereby providing legal certainty and ensuring consistency in administrative practices. Furthermore, the regulation reflects the principles of legality, accountability, transparency, legal certainty, effectiveness, efficiency, and good governance in the administration of regional finances. The study concludes that the implementation of Governor Regulation of Central Sulawesi Number 13 of 2024 plays a significant role in strengthening accountable, transparent, and efficient regional financial management. The regulation not only serves as a legal instrument for the settlement of uncollectible regional receivables but also supports the realization of sound financial governance, improves administrative performance, and enhances public trust in regional government institutions.

Keywords: Governor Regulation, Regional Receivables, Regional Financial Management, Administrative Law, Good Governance, Central Sulawesi.