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All Journal FIAT JUSTISIA: Jurnal Ilmu Hukum
Atuna, Yupita Jevanska
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Law, Crime, Criminology & Criminal Justice

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No Taxation Without Representation In Local Policy: Ensuring Public Participation In Indonesia’s Rural And Urban Land And Building Tax Formulation Widhi Antoro, Bibianus Hengky; Bagas Putra, Jery Satria; Atuna, Yupita Jevanska
Fiat Justisia: Jurnal Ilmu Hukum Vol. 20 No. 2 (2026)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/fiatjustisia.v20no2.5047

Abstract

Fiscal decentralization through Regional Taxes, such as the Rural and Urban Land and Building Tax (PBB-P2), has led to unresolved issues, including sharp increases in tax amounts based on Head of Region Regulations. Broad authority over Tax Object Sale Value (NJOP) combined with limited public participation conflicts with the principle of “No Taxation Without Representation,” generating social unrest and questioning legal legitimacy. This study employs normative legal research using statutory, case, and comparative approaches. It finds that Constitutional Court-mandated rights to be heard, considered, and explained have not been implemented. Effective PBB-P2 regulation requires proactive transparency and deliberative forums during planning, drafting, and deliberation stages, drawing on German best practices to strengthen legitimacy and social stability.
Co-Authors Bagas Putra, Jery Satria Widhi Antoro, Bibianus Hengky