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Anugraheni Wardah Ulinnuha; Can Gita Yuliana; Kingkin Setyaningsih; Destri Tsurayya Istiqamah

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Infrastructure development as a National Strategic Project (NSP), such as the Yogyakarta-Bawen Toll Road, aims to improve public welfare but often faces a crucial issue in the land acquisition process, namely the determination of compensation. This research examines the application of substantive justice, which focuses not only on procedural compliance (procedural justice) but also on the fairness and adequacy of the final outcome for the entitled parties. Using a juridical-empirical approach, this article analyzes two main problems: first, how substantive justice is realized in the deliberation stage of determining compensation and what factors cause disagreement from residents. Second, how the overall stages of land acquisition affect the achievement of substantive justice and the obstacles encountered. The analysis shows that although the land acquisition stages have procedurally followed Law No. 2 of 2012, the achievement of substantive justice is still hindered. Factors such as the appraisal of compensation which is deemed not to cover non-physical losses, lack of transparency, and an imbalanced bargaining position in deliberations are the main causes of disagreement. Obstacles in the planning, socialization, and payment stages also impede the realization of a complete sense of justice for the affected communities. This study is expected to contribute to the development of land acquisition policies that prioritize fairness, transparency, and the protection of the rights of affected communities.

Apriliani Otu; Yeftha Y. Sabaat; Maria M. Niis

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Agrarian conflict is a common issue in development processes, particularly when changes in land ownership or control involve various interests. This study aims to analyze the dynamics of agrarian conflict in the coastal area of ​​Atapupu Beach, Jenilu Village, Kakuluk Mesak District, Belu Regency, triggered by the land acquisition process by the Defense University (UNHAN). The study used a qualitative approach with a case study method to understand the social conditions developing in the community. Data were obtained through in-depth interviews, field observations, and documentation. The results indicate that the conflict arose due to changes in community access to coastal areas previously used for economic activity. The presence of UNHAN has restricted community activities in the Fish Auction Place (TPI) area, previously a center for fishing activities. This situation has given rise to social tensions between the community and the area management. This study emphasizes that coastal area management needs to consider local community interests through a dialogical and participatory approach to minimize agrarian conflict.

Olivia Fitra Ilma Fadlila Humaida Habib; Andi M. Faisal Bakti

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The development of Pantai Indah Kapuk 2 (PIK 2) presents serious issues, including eviction, the loss of traditional livelihoods, and the marginalization of local communities within a modernization agenda that disregards social justice and sustainability. This research questions the extent to which the dominant modernization bias influences the socio-economic conditions of the surrounding community, as well as how public participation practices are implemented in the planning and execution of the project. The PIK 2 project has led to social inequality, the deprivation of rights, and environmental degradation, illustrating a pattern of systemic exploitation of coastal communities through the economic and political power of development elites. The dominant development theory framework proposed by Melkote and Steeves is used to examine modernization bias, supplemented by Islamic concepts such as mustadh’afin and ghasab to strengthen the social justice perspective. In this study, the author employs a qualitative case study approach, utilizing in-depth interviews, field observations, and documentation involving affected residents, community leaders, and policymakers. The results of the analysis indicate very low levels of public participation, instances of intimidation during land acquisition, and a significant loss of access to employment and basic facilities for the community. The conclusion of this research emphasizes the need for policy reform to ensure that development is more transparent, participatory, and equitable, in order to protect the rights of local communities from dominant and exploitative development patterns.

Riyan Zulfa Rizki; Ilyas Ismail; Muhammad Insa Ansari

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Land acquisition for public purposes is intended to ensure land availability for development while safeguarding the rights of affected parties through fair and equitable compensation as regulated under Law Number 2 of 2012 and its implementing regulations. However, disputes over land ownership often prevent direct payment of compensation, thereby necessitating the use of a consignment mechanism through the court. This study examines the implementation of consignment for disputed land and analyzes the legal standing and fulfillment of rights of both the prevailing and losing parties in the land acquisition process for the development and revitalization of Balohan Port, Sabang. The research addresses the problem of how compensation is secured and distributed when ownership remains contested, and whether the mechanism ensures legal certainty and justice for all parties involved. Employing an empirical legal method with a qualitative approach, data were collected through interviews and document analysis. The findings reveal that consignment functions as a legal instrument to safeguard and temporarily suspend compensation payment until a final judicial determination is reached. Supreme Court Decision Number 1675 K/Pdt/2021 affirms that the prevailing party is entitled to full land compensation as recognition of proprietary rights, while building compensation may be relinquished through a peace agreement and social compensation partially allocated. Conversely, the losing party forfeits land rights but retains full building compensation and partial social compensation based on the settlement deed. The study concludes that dispute resolution in land acquisition extends beyond final court judgments and requires non-litigation mechanisms to ensure proportional distribution of rights, thereby reinforcing legal certainty, preventing further disputes, and ensuring equitable protection in public interest development.

Hadi, Bagus Dharmawan; Amri, Fauzan; Westari, Dwianti; Agung Adhi Nugraha; Naufal Bayu Pamungkas +1 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

The rapid development of technology in the era of the Industrial Revolution 4.0 has driven the education sector to continuously adapt to the evolving demands of digital-based industries. One of the key technological innovations supporting this transformation is the Internet of Things (IoT), which enables data acquisition, real-time monitoring, and remote control of systems through internet networks. In response to these developments, a community service program was conducted to enhance the understanding and technical skills of students at SMK Negeri 1 Sindang through the provision and utilization of an IoT Trainer Kit Simulator as a practical learning medium. This activity aimed to bridge the gap between theoretical knowledge and industry-relevant technological applications by introducing students to hands-on IoT system implementation. The program included demonstrations and guided practice on the use of sensors, microcontrollers, and web-based monitoring platforms to simulate real-world industrial scenarios. The results indicate that students showed high enthusiasm and active participation throughout the activity. Moreover, participants were able to grasp the fundamental concepts of IoT systems, understand component integration, and recognize the relevance of IoT applications in supporting automation and digital transformation. Overall, this community service activity contributed positively to strengthening students’ digital competencies and preparedness for the demands of the contemporary industrial and technological landscape.

Muhammad Iksan Hamsyah; Revia Oktaviani; Lucia Litha Respati; Tommy Trides; Agus Winarno

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

Mine slopes play a crucial role in ensuring the safety and sustainability of mining activities. Continuous mining operations can alter slope conditions, thereby increasing the potential for instability and slope failures. Slope stability is influenced by the balance between resisting forces and driving forces acting on the rock mass. When the resisting forces are smaller than the driving forces, the slope becomes unstable and failure may occur. Therefore, slope stability analysis is essential to prevent landslide hazards, as it directly affects occupational safety, equipment security, other assets, and overall production continuity. These conditions have encouraged PT Insani Bara Perkasa to develop a more accurate and real-time slope monitoring system. The application of radar-based monitoring was initiated using the CHCNAV PS-2000 system. This study aims to analyze the deformation behavior of mine slopes using radar technology. Data acquisition was conducted at Pit K1 Mahakam, PT Insani Bara Perkasa, covering Area 1 South, AR 2 South, AR 3 South, AR 5 South, AR 6 South, AR 7 West, AR 8 West, AR 9 South, AR 13 South, as well as TA-2, TA-3, and TA-6 areas. The study was carried out from November 2025 to December 2026. The analysis results indicate that most monitoring points are in stable conditions, with indications of a progressive phase observed in the AR 6 South area.

Baneftar, Bobby S H; Thambas, Arthur H; Kumaat, Ellen J

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

An essential stage in road infrastructure development is land acquisition, which frequently causes project delays due to its complex legal, social, and economic challenges. This study aims to identify the factors that hinder the land acquisition process in the Manado Outer Ring Road (MORR) 3 Phase 4 Construction Project and to assess how these constraints affect the progress of construction activities. The research was conducted using a qualitative case study approach, with data collected through field observations, document reviews, and interviews. The findings indicate that delays in land acquisition are caused by discrepancies in legal status and land ownership, differing perceptions of compensation value, insufficient public socialization, and weak institutional coordination. These issues lead to disruptions in the construction schedule and potential increases in project costs. The study demonstrates that land acquisition necessitates a more cohesive strategy, facilitated by enhanced communication and community engagement, fortified land acquisition management frameworks, and precise verification of ownership data. The results indicate that there must be broader mitigation strategies to prevent similar challenges in future infrastructure projects.

Irwanto, Irwanto; Wuri, Margaretha Arnita; Hatulesila, Jan; Sahupala, Andjela; Soselisa, Fanny +1 more

Jurnal Kemitraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Tawiri Village, Teluk Ambon District, possesses non-timber forest product (NTFP) potential, including patchouli (Pogostemon cablin Benth.) as a high-value essential oil producer. Patchouli cultivation development faces limitations in farmers' capacity regarding technical cultivation, post-harvest handling, and product downstream processing. This community service activity aims to enhance the Citra Aroma Forest Farmer Group (KTH) capacity in sustainable patchouli cultivation. Activities were conducted from September to November 2025 using a participatory knowledge transfer approach based on the Knowledge Transfer Framework, encompassing awareness, acquisition, application, and knowledge utilization-evaluation stages. Implementation included socialization, technical training, field demonstrations, and cultivation mentoring. Results demonstrate increased knowledge and skills among KTH members in seedling selection, land preparation, planting techniques, and patchouli maintenance. The main output is a Pocket Book on Sustainable Patchouli Cultivation SOP integrating scientific knowledge with local practices. This activity contributes to strengthening farmer group institutional capacity, developing NTFP-based entrepreneurship, and supporting the achievement of SDGs 1 and SDGs 8.

Ludia Baransano; Karmanis Karmanis; Tri Lestari Hadiati

Law and Justice research journal 2026 International Forum of Researchers and Lecturers

This research aims to analyze the implementation of land acquisition policies in Sorong City from the perspective of social justice for indigenous peoples, and to evaluate the extent to which customary rights are accommodated in the development process. The research method is a mixed-methods study with an embedded design. The qualitative approach was the primary instrument, using in-depth interviews with five key speakers, including land authorities and representatives of the Malaloi Indigenous Peoples Institution (LMA). Quantitative approaches are used only in correlation analysis to reinforce qualitative findings. The study's results show a "Paradox of Justice" in Sorong City. Procedurally, the land acquisition policy has been effective in accordance with Law Number 2 of 2012, supported by a strong statistical correlation between land acquisition and social justice. However, substantively, justice for indigenous peoples has not been fully achieved because the involvement of indigenous leaders in deliberations is often considered a mere administrative formality. The highest correlation between indigenous peoples and social justice confirms that the recognition of customary rights is the main determinant of justice in public policy. The main obstacles identified include difficulties in the administrative documentation of customary lands and paradigmatic differences between the government's materialistic values and the sociocultural values of indigenous peoples. The theoretical implications of this study confirm the importance of communication factors and the disposition of implementers in the implementation of policies in customary territories. In practice, the government needs to reformulate deliberations based on local values and the structural recognition of customary rights.

Riziq Abdul Aziz; Annisaa Nurwahidah Afif; Ridwan Ahmad Desyanto; Arina Nur Afifah; Agatha Jumiati

Jurnal Ilmu Hukum Sosial dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

The illegal acquisition of land certificates is a serious problem in Indonesia's land law system because it has the potential to eliminate legal certainty regarding land rights. Certificates that are supposed to serve as strong proof of rights can still be obtained thru unauthorized possession, manipulation of legal data, or deviations from administrative procedures. This research aims to analyze the acquisition of illegal land certificates from a land law perspective and its legal implications for legal certainty. The research method used is normative legal research with a statutory approach and a conceptual approach, examining Law Number 5 of 1960, Government Regulation Number 24 of 1997, and Government Regulation Number 18 of 2021. The research results indicate that land certificates obtained illegally contain legal defects and can be revoked, and also have administrative, civil, and criminal legal implications that directly disrupt legal certainty regarding land rights. Therefore, consistent law enforcement and strengthening the land registration system are needed to ensure legal protection and certainty of land rights in Indonesia.

M.Agustian Harpani; M. Nuklirullah; Diah Khairinnisa

Jurnal Kendali Teknik dan Sains 2026 International Forum of Researchers and Lecturers

The increasing demand for infrastructure necessitates the construction of reliable bridges with long service lives to ensure smooth mobility. This research focuses on the Griya Lingga Permai Bridge over the Asam River in Jambi City, which is scheduled for widening as part of the Asam River Revitalization program aimed at flood mitigation. Although the project faces delays due to land acquisition constraints, this postponement is leveraged as a strategic opportunity to conduct a design review of the planned bridge superstructure.The bridge is designed using a reinforced concrete "T" beam girder structure. This study aims to perform a design review of the planned superstructure. This review includes the verification of calculations, structural dimensions, and a comparison of reinforcement calculation results, which are crucial for ensuring the future safety and reliability of the bridge against design loads. To support the validation and analysis process, the research utilizes STAAD.Pro software to obtain more accurate and detailed data regarding structural capacity. The results of this study will provide solid technical recommendations for the continuation of the construction project.

Sumina Sumina; Yusuf Hariyoko; Wahid Hidayat

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study is motivated by the high frequency and significant impacts of flooding in Indonesia, particularly the recurrent flooding of the Kali Lamong River in Gresik Regency, which causes substantial socio-economic losses each year. Although disaster management is normatively regulated by national policies, its effectiveness depends largely on collaborative governance among multiple actors. This study aims to analyze the practice of collaborative governance in flood mitigation in Gresik Regency using the model of Weber, Lovrich, and Gaffney (2005), which includes vertical, horizontal, and partnership dimensions, and to identify the key challenges that hinder its implementation. A descriptive qualitative approach was employed in flood-affected areas along the Kali Lamong River, involving BPBD, DPUTR, sub-district governments, village authorities, and local communities through interviews, observations, and document analysis. The findings reveal that collaboration has been established and functions relatively well, particularly in hierarchical coordination, division of roles among government agencies, strengthening of Destana, KENCANA, and SPAB programs, as well as CSR involvement and community participation all contributing to reduced flood duration. However, the implementation of collaborative governance remains constrained by slow land acquisition and infrastructure development, a predominantly reactive orientation, suboptimal early-warning systems between upstream and downstream areas, and uneven support from the private sector and academia. The study concludes that strengthening collaborative mechanisms and accelerating the resolution of structural barriers are essential to achieve more sustainable flood mitigation efforts in Gresik.

Andrea Rahmadani; Yurisa Martanti; Khoirul Anwar

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

The construction of toll roads in Indonesia often causes land acquisition disputes, especially related to compensation for remaining land that is no longer productive. Although Article 65A paragraph (1) of Government Regulation No. 39 of 2023 provides the right for the community to demand compensation for the remaining land, practice on the ground shows a discrepancy between normative rights and the realization of compensation. This research uses a normative legal approach with legislative, conceptual, analytical, and case study methods, and refers to Dean G. Pruitt's Dispute Resolution Theory and Philipus M. Hadjon's Legal Protection Theory. The results of the study show that the non-litigation resolution mechanism (problem solving) is often ineffective due to the lack of education and facilitation from the authorities, so that people tend to take the path of litigation (contending) to fight for their rights. This condition reflects the weak legal protection for people affected by national strategic projects. Therefore, it is necessary to strengthen legal education for the community and revise Government Regulation No. 39 of 2023 to include compensation for the remaining land that has lost its use value. This revision is important to ensure substantive justice and prevent the escalation of disputes. This research contributes to the development of a more responsive and equitable land acquisition policy, as well as encourages synergy between regulations, education, and effective dispute resolution mechanisms in the context of national infrastructure development.

Aprilia Anes Sarira; Gunawan Prayitno

JTI : Jurnal Teknologi dan Informatika 2025 STMIK Pesat Nabire

The Land and Building Tax (PBB) and the Duty on the Acquisition of Land and Building Rights (BPHTB) serve as crucial fiscal tools for enhancing regional financial independence. In Nabire Regency, administrative and monitoring processes for both taxes are still managed manually, resulting in inefficient service flow, operational delays, and data integrity issues. This study presents the design and development of an internal web-based information system aimed at supporting more structured and accountable tax service management. The system was created using the Waterfall model, encompassing sequential stages: needs analysis, design, implementation, testing, and maintenance. The results demonstrate that the application facilitates faster taxpayer data retrieval, enables real-time tracking of service progress, and delivers well-organized tax arrears data. Its deployment in Nabire’s Regional Revenue Agency (Bapenda) has contributed significantly to improving staff productivity, data reliability, and public trust. These outcomes lay a groundwork for advancing digital transformation in public services, especially in regions still dependent on manual workflows

Anisa Nur Aziizah; Budi Susanto; Salsabilla Ramadhani; Anisa Al-Mas; Akbar Hermansyah +1 more

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This Micro, Small, and Medium Enterprises (MSMEs) assistance program aims to improve business capacity, strengthen branding, expand marketing reach, and provide formal legal status to MSMEs. Activities carried out include digital marketing training, assistance in creating e-commerce accounts, designing and delivering MSME logos, providing grants for sealing equipment, and assisting in obtaining a Business Identification Number (NIB) through the OSS system. The implementation methods include initial observation, activity planning, interactive training, direct mentoring, and post-activity monitoring and evaluation. These methods are designed to ensure that MSMEs are not only equipped with technical knowledge but also empowered with the practical tools necessary for success in a competitive market. The results of the activities show an improvement in the digital marketing skills of MSMEs, allowing them to reach a wider audience through social media platforms and online advertising. The creation of logos as brand identities has significantly boosted the recognition of these businesses, helping them establish a stronger presence in their respective markets. Additionally, the enhanced product packaging quality with the provision of sealing tools has led to better product presentation, which is essential in attracting customers and increasing sales. Furthermore, the acquisition of NIBs as business legal status has provided MSMEs with greater legitimacy, enabling them to access more formal business opportunities and funding options. This program has had a positive impact on the professionalism and competitiveness of MSMEs, which has been reflected in their increased ability to market their products effectively and efficiently. However, further assistance is needed in optimizing digital promotion, such as improving online advertising strategies, and fully utilizing NIBs for better business expansion. Moreover, it is crucial to offer ongoing support and guidance to ensure that MSMEs can continue to thrive and adapt to the rapidly changing digital landscape

Ridwan Anthony Taufan; Azis Budianto

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Ownership rights to houses and buildings are the highest form of ownership recognized in the land law system in Indonesia. The legality of this ownership right is vital to ensure legal certainty for the owner and prevent potential disputes that may arise due to unclear ownership status. The study analyzes the legal aspects of ownership rights to houses and buildings, including the legal basis, acquisition procedures, and legal protection mechanisms available to the owner. In addition, this study also examines various problems that often arise in the ownership of property rights, such as overlapping certificates, ownership conflicts, and legal implications in the process of transferring rights. The analysis uses a normative legal method with a conceptual and statutory approach. The Basic Agrarian Law (UUPA), Government Regulations, and Regulations of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency (ATR/BPN) are among the regulations that control ownership rights to land and buildings. The statutory approach is carried out by examining these regulations. Meanwhile, the conceptual approach is applied to examine the concept of ownership in land law and the underlying legal principles. The data used in this study are sourced from literature studies, including legal literature, academic journals, and official documents related to land regulations in Indonesia. The results of this study are expected to contribute to a more comprehensive understanding of the legality of ownership rights to houses and buildings, as well as being a reference for landowners, legal practitioners, and the government in managing the legal aspects of land and building ownership. With firmer legal certainty, it is hoped that a more transparent and equitable land system can be created for all interested parties.

Saniah Saniah

International Journal of Sociology and Law 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This research examines the legal protection available to communities affected by land acquisition for public interest development in Indonesia. Although governed primarily by Law No. 2 of 2012 and updated through Law No. 6 of 2023, many legal ambiguities remain, especially regarding the fairness of compensation and the recognition of informal or uncertified land rights. The objective of this study is to critically evaluate the adequacy of these legal frameworks and identify gaps that undermine justice for affected populations. Employing a normative-juridical method, the research conducts doctrinal analysis, comparative law review (with cases from Malaysia and India), and stakeholder consultation to assess both the text and implementation of relevant laws. The study finds that key legal concepts such as “fair and appropriate compensation” remain undefined in statute, leading to inconsistent application across regions. Furthermore, compensation mechanisms such as share ownership and resettlement are inadequately regulated and poorly implemented. The findings emphasize the disparity between normative intent and administrative reality, particularly for holders of uncertified land. By integrating stakeholder feedback with normative evaluation, the research proposes actionable reforms to strengthen legal protection and uphold constitutional guarantees under Article 28H. In conclusion, while Indonesia has made progress in establishing a framework for public interest land acquisition, significant doctrinal and institutional reforms are required to ensure equitable outcomes for all landholders.

Marzuti Isra; Nayla Rashifa; Ersandi Roihan Putra; Reza Syahputra; Rifadeo Rahmad Siregar +1 more

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This literature study examines the construction of cultural identity through socio-economic practices in plantation ecosystems among the Acehnese, Malay, and Chinese communities in Indonesia. Using a systematic literature review of 42 selected sources (1990-2023), the research reveals that plantations function as sites of identity negotiation—dynamic arenas of cultural adaptation and resistance. In Aceh, the integration of Islamic values (zakat [alms] from plantations, meunasah education) and local wisdom (peusijuek rituals) mediates post-conflict reconciliation and identity transformation from "combatants" to "farmers" (Muchlis et al., 2023; Aulia et al., 2024). For the Malay community, the customary-territorial concept of bela kampung (communal defense) underpins resistance to authority fragmentation through gotong royong (mutual cooperation) and communal land allocation (Yunanda et al., 2024; Nasution et al., 2024). Meanwhile, the Chinese community develops invisibility strategies (e.g., land acquisition via family foundations, citizenship aliases) to convert legal marginalization into clan-based social capital (Irawan, 2016; Thung, 2018). Key findings highlight divergent identity sources: religiosity (Aceh), customary-territoriality (Malay), and clan social capital (Chinese). The study recommends integrating local wisdom into inclusive plantation policies and employing ethnographic approaches to examine identity intersectionality complexity.

Talib, Solihin H.; Talib, Riski; Moonti, Roy Marthen

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The determination of compensation in the process of land acquisition for infrastructure development in Indonesia still faces various complex legal problems. Although has been regulated in Law Number 2 Year 2012, its implementation often creates inequality, both in terms of compensation value and procedures for community involvement. The phrase “decent and fair” in the regulation opens wide room for interpretation, so there is often a mismatch between the value set by the government and the expectations of the community. This imbalance is exacerbated by weak public participation, lack of legal literacy, and the dominance of legal-formalistic approaches. Agrarian conflicts, legal uncertainty, and disregard for the social and cultural values of indigenous peoples also exacerbate the situation. Therefore, policy reforms based on a participatory approach, institutional strengthening, and the use of digital technology to realize transparency and accountability are needed. Fair compensation must ensure protection of citizens' human rights and build trust in the legal system in the development process. 

Firda Aulia Azzahro; Nia Firnanda; Riska Yulia Devi; Aufa Azizatunnisa; Novi Khoiriawati

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

The research in this journal is to see the contribution of local taxes in Regional Original Revenue (PAD) and the growth of local taxes from 2018 to 2023 in Malang City. The methodology applied in this research is a quantitative descriptive approach. Data was obtained from the official website of Malang City Bapenda. The results of this analysis reveal that the contribution of local taxes to local revenue in the period 2018 to 2023 is quite significant, reaching 76.63%. The largest source of local tax contribution comes from the Acquisition Tax on Land and Building (BPHTB) which accounts for around 37.1% of the total local tax, while the average growth of local tax and local revenue between 2018 and 2023 is at 7.1% of the total population.