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All Journal Indonesian Tax Justice Review
Alya Salsabila Rahma
Chiang Mai Rajabhat University

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Property Taxation and Local Fiscal Justice in Southeast Asia: A Comparative Study Alya Salsabila Rahma; Siti Noor Aini
Indonesian Tax Justice Review Vol. 2 No. 4 (2025): November, 2025
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/cwh7kq79

Abstract

Property taxation is essential for local government finance yet remains underutilized in Southeast Asia. This paper compares property tax systems in Indonesia, the Philippines, and Vietnam to assess their role in promoting local fiscal justice. Using institutional and legal analysis, the study examines valuation systems, rate structures, and political constraints. The findings indicate that weak administration and political resistance limit redistributive potential. The global contribution of this study lies in providing comparative insights into subnational tax justice in developing regions. The ASEAN experience offers lessons for strengthening local taxation to reduce inequality.
Co-Authors Siti Noor Aini