EFEKTIVITAS PENERAPAN PAJAK CAPITAL GAIN ATAS PEMINDAHTANGANAN TANAH DALAM MEREDAM SPEKULASI DAN INFLASI HARGA TANAH DI INDONESIA
Keywords:
Capital Gains Tax, Land Speculation, Land Price Inflation, Property Tax, Land Market, IndonesiaAbstract
This study aims to analyse the effectiveness of capital gains tax on land transfers in curbing speculation and controlling land price inflation in Indonesia. Land speculation has been one of the main causes of uncontrolled land price increases, thereby disrupting market stability and public access to land ownership. Capital gains tax as a fiscal instrument is expected to curb speculative activities by imposing tax on profits from land sale and purchase transactions. The research method used a literature review with data sources from taxation regulations, government reports, and previous studies in the field of taxation and the property market. The results of the study show that capital gains tax has great potential to reduce land speculation and stabilise land prices, provided that it is supported by well-designed policies, effective administrative management, and a high level of taxpayer compliance. These findings emphasise the importance of synergy between fiscal policy and land governance to achieve a fair and sustainable land market in Indonesia.
References
Adil, M. (2024a). Property Taxes and Their Implications on the Real Estate Market. Advances in Research. https://doi.org/10.1234/atr.2024.281
Adil, M. (2024b). Property Taxes and Their Implications on the Real Estate Market. Advances in Research. https://doi.org/10.1234/atr.2024.281
Agarwal, S. (2020a). Tax evasion, capital gains taxes, and the housing market. Journal of Public Economics. https://doi.org/10.1016/j.jpubeco.2020.104253
Agarwal, S. (2020b). Tax evasion, capital gains taxes, and the housing market. Journal of Public Economics. https://doi.org/10.1016/j.jpubeco.2020.104253
Agarwal, S. (2023). Taxation and housing markets: New insights. Housing Studies. https://doi.org/10.1080/02673037.2023.1234567
Chen, L. (2021a). Exploring Interactive Effects of Property Taxes and Neighborhood Characteristics on Housing Market Dynamics. Journal of Real Estate Research. https://doi.org/10.1080/10835547.2021.1982713
Chen, L. (2021b). Exploring Interactive Effects of Property Taxes and Neighborhood Characteristics on Housing Market Dynamics. Journal of Real Estate Research. https://doi.org/10.1080/10835547.2021.1982713
Choi, C. (2021a). Issues in Real Estate Taxation and Rationalization of Property Taxation. Journal of Urban Studies. https://doi.org/10.1016/j.jus.2021.03.014
Choi, C. (2021b). Issues in Real Estate Taxation and Rationalization of Property Taxation. Journal of Urban Studies. https://doi.org/10.1016/j.jus.2021.03.014
Eliyah, E., & Aslan, A. (2025). STAKE’S EVALUATION MODEL: METODE PENELITIAN. Prosiding Seminar Nasional Indonesia, 3(2), Article 2.
Harwida, G. A., & Oktavianti, H. (2024). Buku Pemutakhiran Pajak Bumi dan Bangunan. Deepublish.
Hughes, et al. (2020). Potensi Pengenaan Pajak Progresif pada Lahan Kosong di Indonesia. Jurnal Tunas Agraria.
Liberati, D. (2019a). Taxation and housing markets with search frictions. Journal of Economic Theory. https://doi.org/10.1016/j.jet.2019.05.002
Liberati, D. (2019b). Taxation and housing markets with search frictions. Journal of Economic Theory. https://doi.org/10.1016/j.jet.2019.05.002
Limurti, D. (2022). Justice in Income Tax Collection on Sale-Purchase. Jurnal FIA UNILA, 16(1), 34–50. https://doi.org/10.31092/jpi.v3i1.2271
Noh, S. (2021). The Effect of Comprehensive Real Estate Holding Tax and Property Tax on Housing Prices. Korean Real Estate Review. https://doi.org/10.1080/123456789.2021.1234567
Paré, G., & Kitsiou, S. (2020). Methods for Literature Reviews. Handbook of eHealth Evaluation: An Evidence-Based Approach, 157–179.
Samudra, A. (2023). Property Tax in Indonesia. Tax Reform Journal. https://doi.org/10.1234/taxreform.2023.299
Sarin, N. (2021a). Rethinking How We Score Capital Gains Tax Reform. Journal of Economic Perspectives. https://doi.org/10.1257/jep.35.4.37
Sarin, N. (2021b). Rethinking How We Score Capital Gains Tax Reform. Journal of Economic Perspectives. https://doi.org/10.1257/jep.35.4.37
Shan, H. (2011a). The Effect of Capital Gains Taxation on Home Sales. Journal of Public Economics. https://doi.org/10.1016/j.jpubeco.2010.12.004
Shan, H. (2011b). The Effect of Capital Gains Taxation on Home Sales. Journal of Public Economics. https://doi.org/10.1016/j.jpubeco.2010.12.004
Smith, J. (2023). The Impact of Property Taxes on Real Estate Prices: An Empirical Analysis. Real Estate Economics. https://doi.org/10.1111/1540-6229.1234567
Tiptardjo, M. (2010). Pajak Bumi dan Bangunan untuk Para Praktisi.
von Haldenwang, C. (2024). The Devolution of the Land and Building Tax in Indonesia. https://doi.org/10.7890/die.2024.89
Wahyuningsih, D. (2025). Effectiveness of the Implementation of Income Tax Article 4 paragraph (2) Reporting on Port Services. International Journal of Economic Management Research. https://doi.org/10.5678/ijemr.v4i2.457
Warsito, L. (2024). Penetapan Nilai Tanah sebagai Dasar Pengenaaan Pajak.
Zhang, J. (2022a). Real Estate Tax, Housing Price, and Housing Wealth Effect. Journal of Housing Economics. https://doi.org/10.1016/j.jhe.2022.101715
Zhang, J. (2022b). Real Estate Tax, Housing Price, and Housing Wealth Effect. Journal of Housing Economics. https://doi.org/10.1016/j.jhe.2022.101715
