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All Journal Saintika Medika: Jurnal Ilmu Kesehatan dan Kedokteran Keluarga. Medula Jurnal Ilmiah KORPUS JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmu Kedokteran dan Kesehatan Buletin Ilmiah Marina : Sosial Ekonomi Kelautan dan Perikanan Jurnal Medika Malahayati Jurnal Kesehatan Community Development Journal JURNAL PENELITIAN PERAWAT PROFESIONAL Reswara: Jurnal Pengabdian Kepada Masyarakat Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah JK Unila (Jurnal Kedokteran Universitas Lampung) Jurnal Kesehatan Tambusai ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Journal of Education Research Al-Khidmah Jurnal Pengabdian Masyarakat Jurnal Pengabdian Pada Masyarakat PCD Journal BAHASTRA
Mayasari, Diana
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Journal : Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah

 1 
Social-Economic Polemic on the Local Government Land and Building Tax Administration System in Indonesia Samudra, Azhari Aziz; Mayasari, Diana
Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Vol 6, No 2 (2024): Ministrate
Publisher : Jurusan Administrasi Publik FISIP UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jbpd.v6i2.35636

Abstract

This research aims to determine the substance of the differences in the Land and Building Taxes (LBT) tax administration system during the Dutch colonial period, after independence, and after-tax reform until now. This study questions why local governments have only been able to be autonomous now, even though the potential for LBT is very high. This research uses a qualitative methodology with a comparative descriptive approach that compares two or more conditions and events through literature related to the socio-economic polemic paradigm. The research results reveal, first, the long history of the Dutch being in power, which shows that they introduced Landrente (LBT) on the island of Java, and then the British changed it to a land rental system. When the Dutch returned to power, they reapplied Landrente by force. Second: Administratively and legally, history shows that this tax belongs to the region and must be used for regional development. However, the central government is only willing to hand over a few tax objects because the potential for LBT is broad and has political elements. The conclusion shows that historical evidence validly proves that LBT is a tax intended for local governments to achieve regional autonomy. The local government needs to convince the central government to accelerate regional autonomy; the central government should hand over the management of all LBT objects to the local government with guidance from the central government.
Social-Economic Polemic on the Local Government Land and Building Tax Administration System in Indonesia Samudra, Azhari Aziz; Mayasari, Diana
Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Vol. 6 No. 2 (2024): Ministrate
Publisher : Jurusan Administrasi Publik FISIP UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jbpd.v6i2.35636

Abstract

This research aims to determine the substance of the differences in the Land and Building Taxes (LBT) tax administration system during the Dutch colonial period, after independence, and after-tax reform until now. This study questions why local governments have only been able to be autonomous now, even though the potential for LBT is very high. This research uses a qualitative methodology with a comparative descriptive approach that compares two or more conditions and events through literature related to the socio-economic polemic paradigm. The research results reveal, first, the long history of the Dutch being in power, which shows that they introduced Landrente (LBT) on the island of Java, and then the British changed it to a land rental system. When the Dutch returned to power, they reapplied Landrente by force. Second: Administratively and legally, history shows that this tax belongs to the region and must be used for regional development. However, the central government is only willing to hand over a few tax objects because the potential for LBT is broad and has political elements. The conclusion shows that historical evidence validly proves that LBT is a tax intended for local governments to achieve regional autonomy. The local government needs to convince the central government to accelerate regional autonomy; the central government should hand over the management of all LBT objects to the local government with guidance from the central government.
Co-Authors Adhim, Muhammad Risqi Ago, Muhammad Bagus Nitei Agustin, Marchella Aini, Silvina Nur Akramullah, Akramullah Andra, Aditya Anggraeni, Liza Ardhana, Nanda Rizki Asti, Andi Fajar Aulia Dita Maurizka Azhari Aziz Samudra Devi, Fryda Liana Dian Isti Angraini Djuardi, Attisya Milenty Putri Dwi Indria Anggraini Efriyan Imantika Eliza Techa Fattima, Eliza Techa Eri Dia, Eva Ety Apriliana Eva Eri Dia Fathaniah, Widya Fauzi Ahmad Muda Fitri, Dilla Syahra Noor Fitria Saftarina Fitriyana, Intan Gunata, Agustina Fadilla Hadibrata, Exsa Hafizha, Syifa Hana Muthi'a Putri Hanna Mutiara, Hanna Harsa, Shenia Verinda Hasbullah, Faza Ihsanti Dwi Rahayu Indri Windarti Irwansyah Irwansyah Isti Anggraini, Dian Kussumawati, Risma Lay, Dhivana Anarchia Ria Leonard, Edo Christian Liana Sidharti, Liana Machmud Aminudin Mardiroharjo, Nanang Maulida, Syakira Zahra Mindaudah Murtane, Nyoman Mupu Nareswari, Prasnya Jatu Nova Sabila Novita Carolia Prihatin, yulianah Putra, Muhammad Ferdiansyah Putri, Hanifah Sapto Putri, Reny Arienta Rahmah, Clarisa Rahmat Hidayat Rahmatika, Achisna Rahmawati, Nur Laili Ramadhan, Risca Ariska Ramayani, Fidha Rasmi Zakiah Oktarlina Ratu, Sarih Risti Graharti Rohmah, Zakiah Nur Roro Rukmi Windi Perdani, Roro Rukmi Santika, Maya Saputri, Chyntia Setiawan, Gigih Setiorini, Anggi Shinta Nareswari, Shinta Simatupang, Devi Fila Delfia BR Soetardi, Eriza Kultsum R Sri Waluyo Susianti, Susianti Sutarto Sutarto Syazili Mustofa Tarigan Sibero, Hendra Umroh, Afidatul Utama, WInda Trijayanti Utami, Putu Urvasi Ari Wiguna, Bangkit Adhi Wiwi Febriani Zahrani, Raisha Naomi Zanariah, Zam