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All Journal Widya Bhumi Journal of Law and Legal Reform
Boer, Muhammad Riyan Kachfi
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Law, Crime, Criminology & Criminal Justice Social Sciences

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Optimalisasi Pajak Progresif sebagai Instrumen Penertiban Tanah Terlantar: Studi Komparatif dan Rekonseptualisasi Kebijakan Pertanahan di Indonesia Renald, Andi; Boer, Muhammad Riyan Kachfi
Widya Bhumi Vol. 5 No. 1 (2025): Widya Bhumi
Publisher : Sekolah Tinggi Pertanahan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31292/wb.v5i1.236

Abstract

Following the enactment of Law Number 5 of 1960 concerning Basic Agrarian Principles (UUPA), the unification of land law in Indonesia restored the authority over land to the state and the Indonesian people. However, land tenure inequality persists due to the widespread abandonment of land, while public demand for land as a means of livelihood continues to rise. This study aims to analyze the optimization of land use through a juridical approach based on Government Regulation Number 20 of 2021 concerning the Control of Abandoned Areas and Land, using a comparative study of similar policies in several other countries. The findings reveal that Indonesia’s mechanism for regulating abandoned land has yet to make optimal use of fiscal instruments. In fact, tools such as progressive taxation, incentives, and tax relief based on land value taxation have proven effective in reducing land abandonment in various countries. These fiscal mechanisms serve a dual function: as a regulatory instrument that deters land neglect through economic disincentives and as a budgetary instrument that generates funds for regional development. This study recommends integrating such fiscal mechanisms into the provisions of Government Regulation Number 20 of 2021 as a preventive measure before the implementation of sanctions such as the revocation of rights and state repossession. Pascalahirnya Undang-Undang Nomor 5 Tahun 1960 tentang Peraturan Dasar Pokok-Pokok Agraria (UUPA), unifikasi hukum pertanahan telah mengembalikan penguasaan tanah kepada negara dan bangsa Indonesia. Namun, ketimpangan penguasaan tanah masih terjadi akibat banyaknya tanah yang ditelantarkan, sementara kebutuhan masyarakat akan tanah sebagai sumber penghidupan terus meningkat. Penelitian ini bertujuan menganalisis optimalisasi pemanfaatan lahan melalui pendekatan yuridis berdasarkan Peraturan Pemerintah Nomor 20 Tahun 2021 tentang Penertiban Kawasan dan Tanah Telantar, dengan studi komparatif terhadap kebijakan serupa di beberapa negara. Hasil penelitian menunjukkan bahwa mekanisme penertiban tanah telantar di Indonesia belum memanfaatkan instrumen fiskal secara optimal, padahal instrumen seperti pengenaan pajak progresif, pemberian insentif, dan relaksasi pajak berbasis Land Value Taxation telah terbukti efektif menekan penelantaran tanah di berbagai negara. Mekanisme pajak ini berfungsi ganda: sebagai instrumen regulerend yang memberikan efek jera bagi pemilik tanah, sekaligus sebagai instrumen budgeter yang menghimpun dana untuk pengembangan wilayah. Penelitian ini merekomendasikan integrasi mekanisme fiskal tersebut dengan ketentuan dalam PP Nomor 20 Tahun 2021 sebagai langkah preventif sebelum penerapan sanksi penghapusan hak dan penguasaan oleh negara.
Paradox of Expanding Renewable Energy Resources: Legal Lag Behind the Advancement of Digital Technology Alimuddin, Nur Hidayani; Mayasari, Riezka Eka; Jusafri, Jusafri; Boer, Muhammad Riyan Kachfi
Journal of Law and Legal Reform Vol. 5 No. 3 (2024): Various Issues on Law Reform in Indonesia and Beyond
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jllr.v5i3.11838

Abstract

Advances in digital technology have brought massive changes to various aspects of life, including managing natural resources in renewable energy. Digital technology has become one of the strongest drivers for the energy transition goal. In light of this potential, various government policies are currently underway to facilitate the expansion of these resources. Initially, this expansion initiative appears to be a sound and perfect plan, as the transition towards renewable energy will significantly affect environmental conservation efforts, bolstered by digitalization in the energy management sector. Holistically, there appears to be some confusion from both social and economic perspectives, and particularly from a legal perspective at the regulatory level. Objective of this research is to investigate the relationship between advancements in digital technology on renewable energy expantion. Additionally, it aims to investigate the legal barriers that hinder efforts to expand renewable energy in the country, and to explore the significance of paradoxes in this process. This research was conducted principles of law, synchronisation regulations, historical legal analysis, and comparative jurisprudential study. The findings of the research indicate that digital technology, or digitization, in the management of renewable energy provides a significant positive contribution in terms of improving safety, production processes, increasing access, and sustainable management. On the other side, renewable energy regulations have not been able to accommodate the country's expansion efforts and potential. There are still many legal, social, economic, and environmental conflicts in this process.
Co-Authors Jusafri Mayasari, Riezka Eka Nur Hidayani Alimuddin Renald, Andi