<![CDATA[The policy of increasing regional taxes in Indonesia has generated complex social dynamics among citizens. On one hand, the policy is viewed as an instrument to strengthen regional fiscal independence and improve public services. On the other hand, the increase in regional tax rates often sparks public resistance as it is perceived to burden communities and small businesses. From a sociology of law perspective, this situation reflects that law functions not merely as a set of normative commands but as a means of social engineering, as proposed by Roscoe Pound. This article employs a normative legal research method using conceptual and statutory approaches, supported by secondary data from online media reports capturing public responses to regional tax increases in various Indonesian regions. The findings indicate that tax policies designed with attention to social justice, public participation, and transparency can serve as effective instruments of social engineering for economic redistribution. Conversely, top-down policies with poor public communication tend to create social tension and weaken legal legitimacy. Thus, in Roscoe Pound’s framework, the effectiveness of law should be measured by how well it balances individual, social, and public interests in a proportional manner.]]>
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