Impact of the Policy on Variation in Land and Building Acquisition Fee Tariffs Between Regions on the Community and Regional Original Income

The policy of varying the Land and Building Acquisition Fee (BPHTB) rate is a form of implementing regional fiscal autonomy as regulated in Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments. Regional governments have the authority to set BPHTB rates up to a maximum of 5%, but there are no provisions regarding the minimum rate limit. This condition triggers significant variations between regions, such as Jakarta which sets a rate of 5%, and Yogyakarta at 2.5%. This study aims to analyze the impact of variations in BPHTB rates on the community and Regional Original Income (PAD), as well as to review aspects of fiscal justice based on the principles of national tax law. The study uses a normative juridical method with a statutory approach and fiscal justice theory. The study results reveal that variations in BPHTB rates have implications for disproportionate tax burdens between regions, discrimination against people who change domicile, and the potential for manipulation of transaction values. On the other hand, rate variations affect the investment attractiveness and the effectiveness of PAD collection. Regions with high rates do not always obtain optimal PAD because they can reduce transaction volume, while regions with low rates are at risk of revenue stagnation. This policy is considered not fully in line with the principles of justice and proportionality. Therefore, a national minimum tariff standard and a strengthening of regional regulatory capacity are needed so that fiscal policy is fairer, more efficient, and adaptive to local conditions.