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All Journal Indonesian Tax Justice Review
Indra Surya Permana
Universitas Muhammadiyah Palembang

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Property Tax Reform and Local Fiscal Justice: Evidence from Indonesian Municipalities Ikram Arya Samudra; Indra Surya Permana
Indonesian Tax Justice Review Vol. 1 No. 4 (2024): November, 2024
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/9f4sz541

Abstract

Property taxation plays a critical role in local revenue generation and wealth redistribution. This paper examines property tax reforms in Indonesian municipalities and their implications for local fiscal justice. Using institutional and legal analysis, the study assesses valuation systems, rate structures, and compliance mechanisms. The findings reveal that outdated property valuations and political resistance constrain redistributive potential. The global contribution of this study lies in providing evidence from a decentralized developing country context. Indonesia’s experience highlights how administrative capacity and political economy factors shape local tax justice outcomes. The paper contributes to international scholarship on subnational taxation by demonstrating that effective property tax reform is essential for equitable local governance.
Co-Authors Ikram Arya Samudra