What question did this study set out to answer?

To analyze how rural and urban property tax incentives function as local fiscal instruments for sustainable agricultural land protection and identify the factors influencing their implementation.

August 14, 2026Open Access

Balancing Local Revenue and Agricultural Land Protection Through Property Tax Incentives: Evidence from Indonesia

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Authors

SWSony WicaksonoUniversitas Merdeka Malang KSKridawati SadhanaUniversitas Merdeka Malang WWWahyu WiyaniAmerican Petroleum Institute

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Implication

Qualitative case study reveals drivers and administrative challenges of farmland tax incentives in Indonesia, highlighting that policy success relies heavily on local implementation capacity.

Key Points

To analyze how rural and urban property tax incentives function as local fiscal instruments for sustainable agricultural land protection and identify the factors influencing their implementation.
Conducted a qualitative case study in Malang Regency, Indonesia, using purposive sampling of policymakers, administrative officers, verification officers, and beneficiary taxpayers.
Collected qualitative data through in-depth interviews, direct observation, and documentary analysis.
Applied thematic analysis guided by the Edwards III policy implementation model and the Planning, Organizing, Actuating, and Controlling (POAC) management framework.
Demonstrated that tax incentive execution is facilitated by clear legal frameworks, cross-agency coordination, capable staff, digital information systems, and positive taxpayer reception.
Identified critical implementation barriers, including shifting property tax datasets, incomplete administrative documentation, low public awareness, and field verification constraints.

Cite This Study

Wicaksono et al. (2026) studied this question.

synapsesocial.com/papers/6a7ec7aab70b84ec8b9143ad https://doi.org/10.5281/zenodo.21898805

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Implication

Qualitative case study reveals drivers and administrative challenges of farmland tax incentives in Indonesia, highlighting that policy success relies heavily on local implementation capacity.

Balancing Local Revenue and Agricultural Land Protection Through Property Tax Incentives: Evidence from Indonesia

Discussion

Member takes

Implication

Key Points

Cite This Study

Balancing Local Revenue and Agricultural Land Protection Through Property Tax Incentives: Evidence from Indonesia

Discussion

Member takes

Implication

Key Points

Cite This Study

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