Fiscal Justice and Regional Tax Decentralization: A Critical Study Collection of Motor Vehicle Tax for Vehicles Not in Accordance with Domicile

Abstract

The purpose of this writing is to analyze the problem of fiscal injustice arising from the current Motor Vehicle Tax (PKB) mechanism, particularly in cases where vehicles are permanently used in one region but the tax revenue is directed to the administrative domicile of the owner. By focusing on Malang City as a case study, this research aims to examine how such conditions create fiscal imbalance and to propose legal reforms that ensure a fairer distribution of tax burdens and benefits between regions. This normative juridical research uses legislative, conceptual, and case approaches. The results of the study show that there is a disharmony in the implementation of fiscal decentralization as well as injustice in distribution, allocation, and fiscal compliance. To ensure fiscal justice, legal reform is needed through a usage-based PKB revenue redistribution mechanism, revenue sharing between regions, and vehicle re-registration obligations for temporary residents. With these steps, it is hoped that a balance will be achieved between the public burden borne by the regions and the fiscal benefits received, so that the principles of justice, legal certainty, and benefits can be realized.