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All Journal Golden Ratio of Law and Social Policy Review (GRLSPR) Corpus Juris : Jurnal Ilmu Hukum
Rotua Valentina Sagala
Universitas Jayabaya
Law, Crime, Criminology & Criminal Justice

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KEWENANGAN LEGISLASI DEWAN PERWAKILAN DAERAH TERKAIT RANCANGAN UNDANG-UNDANG DAERAH KEPULAUAN Abubakar Watihelu; Hedwig Adianto Mau; Rotua Valentina Sagala
CORPUS JURIS : JURNAL ILMU HUKUM Vol. 2 No. 1 (2026): CORPUS JURIS : Jurnal Ilmu Hukum, April 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/corpusjuris.v2i1.2425

Abstract

This research is motivated by the limited legislative authority of the Regional Representative Council (DPD) in the formulation of the Archipelagic Regions Bill, which is constitutionally participatory rather than decisional in nature. Although the DPD possesses representative legitimacy as a regional chamber and is authorized to propose and deliberate bills related to regional matters, final legislative approval remains vested in the House of Representatives and the President. This condition creates a gap between regional representation and the effectiveness of the DPD in advocating for the interests of archipelagic regions. This study employs the theory of authority and the theory of distributive justice as its theoretical framework. This research adopts a normative legal research method using statutory, conceptual, and analytical approaches. The statutory approach examines constitutional provisions and legislation governing the legislative authority of the DPD. The conceptual approach explores doctrines of authority and the theory of distributive justice, particularly in assessing the allocation of legal benefits and burdens affecting archipelagic regions, while the analytical approach evaluates the consistency between existing legal norms and the practical exercise of the DPD’s legislative authority in the formulation of the Archipelagic Regions Bill. The findings indicate that the legislative authority of the DPD in the formulation of the Archipelagic Regions Bill is normative, procedural, and symbolic, lacking binding decisional power. These limitations have resulted in an uneven realization of distributive justice for archipelagic regions within the national legal framework. This study concludes that an ideal construction of the DPD’s legislative authority requires strengthening its role during deliberative stages, restructuring more effective coordination mechanisms with the House of Representatives, and optimizing its oversight function to ensure that the enactment and implementation of the Archipelagic Regions Law effectively realize distributive justice for archipelagic regions
Optimizing Local Own-Source Revenue through PBB-P2: A Tax Justice and Good Governance Analysis within the Framework of Regional Autonomy and Fiscal Decentralization Ratu Eha Salhah; Rotua Valentina Sagala
Golden Ratio of Law and Social Policy Review Vol. 6 No. 1 (2026): July - December
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grlspr.v6i1.2422

Abstract

This article examines two questions: first, what constitutional and statutory basis authorizes local governments to optimize the Rural and Urban Land and Building Tax (PBB-P2) as an instrument of Locally Generated Revenue; second, how the 2025 wave of PBB-P2 rate increases across several Indonesian regions should be evaluated through the lenses of tax justice and good governance. Using a normative legal method that combines statutory, conceptual, and case-based approaches, the study draws on fiscal decentralization theory and tax justice theory. The findings show that PBB-P2 optimization rests on a sound constitutional and statutory basis. However, the public controversies in Pati, Jombang, Semarang Regency, Bone, Parepare, and Cirebon City were driven less by an absence of legal authority than by two deficits: a tax justice deficit, in which sharp tax increases were not matched by protections for taxpayers with limited ability to pay, and a governance deficit, marked by weak transparency in property valuation and limited public participation before policy changes took effect. By contrast, DKI Jakarta shows that revenue optimization and social protection can proceed together through instruments such as the non-taxable property value threshold (NJOPTKP), a tiered assessment ratio, and an annual increase cap. The study recommends periodic and transparent property valuation updates, fuller use of the fairness instruments already available under Indonesia's Regional Tax and Levy Law (Law No. 1/2022 on Fiscal Relations between the Central and Regional Governments), mandatory public consultation before major tax policy changes, and standardized procedures for objections and refunds.
Co-Authors Abubakar Watihelu Hedwig A. Mau Ratu Eha Salhah