Abstract :
One of the important factors affecting education provision is the cost of education. Education will not run well without adequate financial support. The source of education funding as regulated by Government Regulation No. 48/2008
on Education Funding raises problems with the emergence of the nomenclature 'levy' as one of the ways that can be done to obtain sources of education funding. Cases of school levies still exist in SMAN/SMKN schools in the Daerah Istimewa Yogyakarta, so this issue raises different interpretations from various parties. The purpose of this study is to determine the regulation of the authority to implement levies at SMAN/SMKN schools in the Daerah Istimewa Yogyakarta in terms of Law Number 20 Year 2003 on the National Education System. This research uses normative legal research, which focuses on positive legal norms (laws and regulations). The result of this research is that the regulation of 'levies' as regulated by Government Regulation is inconsistent when reviewed based on the National
Education System Law because the National Education System Law as a basic rule does not regulate the source of education funding through levies. Thus, the education unit does not have the authority to impose levies on students or
parents/guardians of students in secondary education units, including SMAN/SMKN schools in the Daerah Istimewa Yogyakarta.