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Pasha, Muhammad Harmaen
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Economics, Econometrics & Finance Social Sciences

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MENINJAU DESAIN KEBIJAKAN IDLE PROPERTY TAX UNTUK MENEKAN PERILAKU SPEKULATIF TERHADAP PROPERTI Pasha, Muhammad Harmaen; Setiawan, Riyan Wahyu; Muharrom, Arfan Rubysalam; Farhan, Achmad
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16313

Abstract

In 2021, Indonesia's National Land Agency (Badan Pertanahan Nasional) reported that 1.2 million hectares of land were identified as idle, with 89,000 hectares officially designated as abandoned land. Meanwhile, a significant portion of the population still struggles to access property, such as land or housing, due to rising property prices, which escalate yearly. This situation exacerbates inequality in property ownership, as outlined in Indonesia's Agrarian Law (UU Agraria), which mandates the government to ensure equitable access to land and address ownership disparities. Drawing on practices from countries such as the Philippines, Cambodia, and South Korea, a potential solution to address idle property issues is the imposition of an idle property tax. This policy could be implemented through a surcharge mechanism or a piggyback system on the existing Land and Building Tax (PBB-P2) based on the property’s assessed value (NJOP). A progressive tax rate could also be introduced, increasing with the duration a property remains idle. Such measures aim to deter speculative behavior that treats property solely as an investment without societal contribution. However, implementing this policy requires careful consideration of institutional harmonization, the overall tax burden, and the administrative costs to ensure an effective and balanced approach.
MENINJAU DESAIN KEBIJAKAN IDLE PROPERTY TAX UNTUK MENEKAN PERILAKU SPEKULATIF TERHADAP PROPERTI Pasha, Muhammad Harmaen; Setiawan, Riyan Wahyu; Muharrom, Arfan Rubysalam; Farhan, Achmad
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In 2021, Indonesia's National Land Agency (Badan Pertanahan Nasional) reported that 1.2 million hectares of land were identified as idle, with 89,000 hectares officially designated as abandoned land. Meanwhile, a significant portion of the population still struggles to access property, such as land or housing, due to rising property prices, which escalate yearly. This situation exacerbates inequality in property ownership, as outlined in Indonesia's Agrarian Law (UU Agraria), which mandates the government to ensure equitable access to land and address ownership disparities. Drawing on practices from countries such as the Philippines, Cambodia, and South Korea, a potential solution to address idle property issues is the imposition of an idle property tax. This policy could be implemented through a surcharge mechanism or a piggyback system on the existing Land and Building Tax (PBB-P2) based on the property’s assessed value (NJOP). A progressive tax rate could also be introduced, increasing with the duration a property remains idle. Such measures aim to deter speculative behavior that treats property solely as an investment without societal contribution. However, implementing this policy requires careful consideration of institutional harmonization, the overall tax burden, and the administrative costs to ensure an effective and balanced approach.
Co-Authors Farhan, Achmad Muharrom, Arfan Rubysalam Setiawan, Riyan Wahyu