Reconstruction of Land and Building Tax Regulations from the Central Government to Regional Governments in the Perspective of Regional Autonomy Based on Justice Values

The purpose of this study is to analyze the factors that influence implementation land and building tax payments in perspective regional autonomy. And formulate regulations on Land Building Tax autonomy realizing public welfare. research method used juridical empirical. This a qualitative research, type data primary secondary data. technique collecting through literature field focus group discussions, interviews questionnaires). collected were analyzed descriptive analysis. legal theory Justice Theory, Legal System Progressive Theory. results found autonomy, due rapid changes overlapping authorities, sectoral ego " ngemplang culture. Reconstruction based value justice, namely by community welfare, prioritizing principles transparency accountability, regulation taxes an integrated system improving welfare community. Keywords: Tax, Regional Autonomy, Welfare DOI: 10.7176/JLPG/128-09 Publication date: January 31 st 2023