<![CDATA[PBB-P2 is a type of tax that can be adjusted or changed based on rates set by the regional government based on the number of local residents (PAD) domiciled in an area. Land and Building Tax (PBB) is one of the most important components in the Indonesian tax system. This research applies normative juridical (doctrinal legal research), which focuses on the analysis of positive legal norms and relevant data from Rural and Urban Land and Building Tax (PBB-P2), as well as its implications for regional tax and revenue needs. The essence of this research is that regional governments are constitutionally authorized to determine PBB-P2 fines as part of their fiscal autonomy based on Law No. 28 of 2009 concerning Regional Taxes and Regional Levies, but this authority is not absolute, but rather delegative and in the application of PBB-P2 fines in the community must fulfill various principles, namely the principles of legality, proportionality, and non-discrimination, to ensure that the implementation of fines is not just a legal formality in the relationship between the state and citizens so that taxes are not only an instrument of regional income, but also an instrument of justice/equality to legal certainty in a democratic state of law.]]>
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