Critical Analysis of the Implementation Challenge of Law No. 4 of 2016 on the Maintenance of People's Housing Savings

The Indonesian government's implementation of Law No. 4 of 2016 on People's Housing Savings (Tapera) marks a significant effort to provide affordable housing for low-income communities. Ratified in 2020 with the support of Government Regulation No. 25, the Tapera program mandates contributions from employees and employers to create housing savings for workers. However, despite its potential to address the housing shortage, the program faces multiple challenges, including regulatory overlaps with existing housing policies, lack of clarity on participant rights and obligations, and concerns over the financial burden on workers and employers. This study aims to critically analyze the legal framework of the Tapera program, identify the obstacles encountered in its implementation, and provide recommendations for improving its efficiency and transparency. Utilizing a normative legal research method with a statute and conceptual approach, the research analyzes primary legal materials alongside secondary sources, such as the Tapera Act. The findings indicate that while Tapera is intended to provide equitable access to affordable housing, its implementation is hindered by legal ambiguities, coordination issues, and transparency concerns. The study concludes that comprehensive regulatory revision and enhanced coordination between government agencies, BP Tapera, and the private sector are necessary to ensure the success of the Tapera program in achieving its housing affordability objectives.