Analisis Yuridis dan Sosial atas Kenaikan PBB-P2 Sebesar 250% di Kabupaten Pati

Studi tentang Keadilan Pajak, Partisipasi Publik, dan Respons Kebijakan

Abstract

This research is motivated by the problem of how the 250% increase in PBB-P2 (Rural and Urban Land and Building Tax) in Pati Regency can be examined from a juridical and social standpoint, and how the increase impacts tax justice, public participation, and policy response. The study aims to examine the juridical and social aspects of the increase and its impact from those three perspectives. It employs a non-doctrinal, empirical-juridical approach that is descriptive-analytical in nature, using primary data obtained through observation and interviews with relevant informants, together with secondary data obtained through literature review, which were then analyzed qualitatively using an inductive approach. The findings show that, juridically, the PBB-P2 increase already rests on a clear legal basis under Pati Regency Regulation Number 17 of 2025, yet the policy did not adequately account for social aspects, tax justice, or public participation. In terms of tax justice, the steep, uniform increase, made without regard to residents' ability to pay, was seen as failing to reflect fairness. In terms of public participation, although formally guaranteed by law, its implementation on the ground involved minimal socialization and community involvement prior to enactment. This triggered strong public opposition, including street demonstrations, which ultimately led the Pati Regency Government to revoke the policy. Based on these findings, it can be concluded that sound tax policy must be grounded not only in legal certainty and legality, but also in fairness, the community's capacity to pay, and adequate public participation, making the review of enacted policies an important form of evaluation for policy success.