RECONSTRUCTION OF REGIONAL TAX COLLECTION IMPLEMENTED CONSISTENTLY TO FULL JUSTICE FOR WEAK SOCIETY (Research Study On Land And Building Tax, Motor Vehicles Fuel Tax, And Advertisement Tax In DKI Jakarta Province)

Abstract

Regional tax collection is a crucial instrument in financing regional development, but its implementation often leads to injustice, particularly for economically and socially disadvantaged communities. This study aims to analyze the need for reconstruction of regional tax collection regulations, specifically related to Land and Building Tax (PBB), Motor Vehicle Fuel Tax (PBBKB), and Advertising Tax in DKI Jakarta Province. The approach used is a normative-evaluative juridical approach, combining Hans Kelsen's Stufenbau theory, Willem de Langen's tax collection theory, and Gustav Radbruch's legal objective theory. The results show that regional tax regulations still do not fully guarantee protection for weak taxpayers, characterized by disproportionate policies, inability to adapt to the community's carrying capacity, and bureaucratic implementation. There is also disharmony between regional regulations and higher regulations, as well as a lack of legal certainty and transparency in tax implementation. Legal reconstruction is needed so that regional taxes function not only as a source of revenue, but also as an instrument of social justice. This reconstruction includes restructuring tax norms that favor the lower classes, simplifying the system, and strengthening the values ​​of justice, utility, and legal certainty.