Reconstruction of Land and Building Tax Regulations from the Central Government to Regional Governments in the Perspective of Regional Autonomy Based on Justice Values

Abstract

The purpose of this study is to analyze the factors that influence the implementation of land and building tax payments in the perspective of regional autonomy. And to formulate regulations on Land and Building Tax in the perspective of regional autonomy in realizing public welfare. The research method used is juridical empirical. This research is a qualitative research, the type of data used is primary and secondary data. The technique of collecting data is through literature study and field focus group discussions, interviews and questionnaires). The data collected were analyzed through descriptive analysis. The legal theory used is Justice Theory, Legal System Theory, and Progressive Legal Theory. The results of the study found that the factors that influence the implementation of land and building tax payments in the perspective of regional autonomy, due to rapid changes in regulations and overlapping authorities, sectoral ego and "ngemplang" legal culture. Reconstruction of land and building tax regulations in the perspective of regional autonomy based on the value of justice, namely by realizing community welfare, by prioritizing the principles of transparency and accountability, regulation of land and building taxes in an integrated system and improving the legal welfare of the community.

Keywords: Land and Building Tax, Regional Autonomy, Welfare

DOI: 10.7176/JLPG/128-09

Publication date: January 31^st 2023