<![CDATA[Regional property taxation plays an important role in strengthening local fiscal capacity and reducing dependence on intergovernmental transfers. However, revenue-oriented reforms may generate unequal burdens when property taxation does not adequately account for differences in household income, property values, and socioeconomic vulnerability. This study assesses the distributional justice of Indonesia’s regional property tax reform by examining whether improvements in local revenue mobilization are accompanied by equitable allocation of tax burdens. Using a policy-oriented qualitative approach, the study analyzes Indonesia’s regulatory framework governing regional property taxation and complements the legal analysis with secondary fiscal and socioeconomic evidence. The study applies principles of distributive, procedural, and horizontal equity to evaluate the design and implementation of regional property taxation. Particular attention is given to the relationship between property valuation, taxpayer capacity, local fiscal needs, and the provision of public services. The study argues that fiscal decentralization should not be evaluated exclusively through revenue performance indicators. A more comprehensive assessment requires consideration of who bears the costs of local revenue mobilization and whether those costs are proportionate to taxpayers’ economic capacity. The study contributes to debates on fiscal justice by proposing a distribution-sensitive framework for evaluating regional property tax reform in developing and decentralized economies.]]>
