<![CDATA[This research was conducted to determine the sense of justice for the Income Tax Sharing Fund policy from the Central Government to Local Governments in Indonesia. This study uses a qualitative approach and descriptive research type by conducting library research and data collection using documentation on data obtained from related agencies. The results showed that the Revenue Sharing Fund currently being given by the Central Government to the Provincial Government in Indonesia was considered unfair by the recipients. This is due to the large number of sources of overdrafts located in the regions but the overdraft tax is treated as Central Tax. The conditions during the Covid-19 pandemic currently severely eroded regional finances and the revenue from Regional Original Taxes also decreased due to decreased purchasing power. It is hoped that there will be amendments to the regulation on Revenue Sharing Funds, namely the Regulation of the Minister of Finance of the Republic of Indonesia number 233 / PMK.07 / 2020 concerning Amendments to PMK-139 / PMK.07 / 2019 concerning Management of Profit Sharing Funds, General Allocation Funds, and Special Autonomy Funds. . Reformulation of the Composition of Profit Sharing Funds, Changes in the Basic Imposition of Production Sharing and Addition of Income Tax Objects are things that need to be proposed by Regional Governments throughout Indonesia to the Central Government.]]>
