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All Journal LEGAL BRIEF Unram Journal of Community Service (UJCS)
Syaqila, Syalwa Rizki
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Prospects for Collecting Land and Building Tax (PBB) on Raft Houses in the Musi River, Palembang City Yustini, Ledy Wila; Usman, Abdul Hamid; Syaqila, Syalwa Rizki
LEGAL BRIEF Vol. 14 No. 6 (2026): February: Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/legal.v14i6.1551

Abstract

Palembang City is characterized by a geography dominated by waterways, which is reflected in the existence of floating houses along the Musi River as a form of traditional settlement. Floating houses serve important social and economic functions; however, to date they have not obtained legal certainty, particularly in relation to the imposition of Land and Building Tax (Pajak Bumi dan Bangunan/PBB). The main issue lies in the unclear legal status of floating houses as taxable objects, as these structures are built over water and are not attached to land, whereas PBB is generally imposed on land and/or buildings associated with land. This study aims to analyze the prospects for imposing PBB on floating houses along the Musi River in Palembang City, to identify juridical, administrative, and social constraints in their taxation, and to evaluate their potential contribution as a source of Regional Original Revenue (Pendapatan Asli Daerah/PAD). The research employs a sociological (empirical) legal research method, combining normative and empirical approaches through literature review and interviews with local government officials and floating house owners. The findings indicate that, conceptually and normatively, floating houses have the potential to be classified as objects of PBB based on their function and utilization as buildings. However, the implementation of PBB collection has not been carried out optimally due to the absence of specific regulations, limitations in tax object valuation mechanisms suited to the characteristics of floating houses, and social and cultural considerations within the community. Therefore, clear legal arrangements and equitable fiscal policies are required to provide legal certainty and to ensure effective PBB collection on floating houses without disregarding social values and local wisdom
Agrarian Legal Education and Land Dispute Settlement Strategies for the Residents of Seri Dalam Village, Tanjung Raja Subdistrict, Ogan Ilir Regency Yustini, Ledy Wila; Usman, Abdul Hamid; Syaqila, Syalwa Rizki; Safitri, Nurul
Unram Journal of Community Service Vol. 7 No. 1 (2026): March
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v7i1.1435

Abstract

This community service program aims to enhance the understanding of the residents of Seri Dalam Village, Tanjung Raja Subdistrict, Ogan Ilir Regency, regarding land rights, land registration procedures (PTSL), land dispute mediation techniques, and the criminal aspects of land grabbing. The program was carried out through educational and consultative legal counseling, involving 25 participants, mostly landowners of plantations. Evaluation results show a significant improvement in the participants' knowledge, with high N-Gain scores (above 0.7) across all assessed indicators. The greatest improvement was seen in the understanding of the urgency of land certificates as a valid legal proof of ownership (53%). Additionally, the program successfully educated participants on land dispute mediation procedures and reinforced the role of the Village Head as the Village Peace Judge. As a sustainable output, a land legalization procedure module was handed over to the village office to be used as a guide in managing land administration services. This program is expected to raise legal awareness and improve land administration order in the village, as well as contribute to the economic stability of the community through more orderly and legal land management. Moving forward, similar programs should be expanded to have a greater impact on empowering communities based on agrarian law.
Co-Authors Nurul Safitri Usman, Abdul Hamid Yustini, Ledy Wila