The Vacant Property Tax as a Regulatory Instrument for Urban Property Development and Utilization Control Planning: An Empirical Analysis in Java

This study aims to explore the potential implementation of a vacant property tax (VPT) in Indonesia as both a source of regional government revenue and a regulatory instrument to control urban and property development. The research addresses the post-pandemic condition of the Indonesian property sector, where excessive new construction and declining housing absorption have led to oversupply, idle properties, and environmental inefficiency. Using a qualitative descriptive research method, this study is based on literature review and case analysis from various sources, including academic journals, policy documents, and international references on vacant property taxation. The results reveal that a growing number of vacant residential and commercial properties in urban centers such as Jakarta, Surabaya, and Semarang contribute to spatial inequality, neighborhood decline, and environmental degradation. Comparative analysis with international practices such as those in South Korea, Canada, France, and Australia shows that progressive or surcharge-based vacancy taxes have proven effective in discouraging speculative property ownership and promoting efficient land use. The study concludes that adopting a VPT in Indonesia could encourage property owners and developers to utilize assets productively while generating additional fiscal capacity for sustainable urban planning. Future policy design should include geospatial mapping, fiscal simulations, and clear legal definitions of vacant property. Implementing VPT would help reduce housing backlogs, mitigate speculative behavior, and support environmental sustainability.