HARMONISASI REGULASI PENGHUNIAN RUMAH NEGARA DENGAN KEBIJAKAN FISKAL DAERAH: ANALISIS YURIDIS DAN FORMULASI KEBIJAKAN

The management of state-owned housing faces challenges when occupancy regulations established by the central government intersect with local fiscal policies regarding the Rural and Urban Land and Building Tax (PBB-P2). Public Works Ministerial Regulation No. 22/PRT/M/2008 designates taxes and levies associated with occupancy as obligations of the occupant. Concurrently, Law Number 1 of 2022 empowers regional heads to grant tax relief, reductions, exemptions, and payment deferrals, taking into account the circumstances of the taxpayer and/or the taxable object. The differing natures of these two regulatory regimes can lead to a lack of synchronization between tax liability status in local administration records and State-Owned Asset (BMN) occupancy documentation. Under certain conditions, a heavy fiscal burden may also diminish the attractiveness of utilizing state-owned housing and increase the risk of assets remaining underutilized (idle assets). This study aims to analyze the normative relationship between state-owned housing occupancy regulations and local fiscal policies, and to formulate a harmonization model applicable to Ministries/Agencies. The study employs a normative-juridical method, utilizing both statutory and policy analysis approaches. The findings indicate that the primary issue is not a hierarchical conflict between regulations, but rather a misalignment in administrative design involving occupant obligations, taxable object status, local relief policies, and taxation information systems. Harmonization can be achieved by refining occupancy provisions to include adaptive fiscal clauses, standardizing the reconciliation of BMN data with local tax information systems, and establishing joint procedures between Ministries/Agencies and local governments. This model is expected to strengthen legal certainty, mitigate the risks of billing and recording errors, and enhance the effectiveness of BMN utilization.