Addressing idle agricultural land: The conceptual framework of idle land tax based on Financial Self-interest Model

Abstract

All landowners are obligated to utilize their lands in line with the categories of land use specified in the title document. The issue of idle agricultural land keeps arise and has negatively impacted our country. By law, the government has the power to forfeiture idle agricultural land if the land has been left uncultivated, but it is poorly implemented in order to maintain a good relationship between people and the government. This paper aims to provide a conceptual framework to impose taxes as an enforcement policy to ensure landowners obey the rules at once to avoid land forfeiture. The secondary data includes the application of the act, a review of other countries' approaches, and the Financial Self-interest Model is used to develop the framework. The analysis indicated that we have legislative pillars, but the issues keep remain meaning that their effectiveness is lacking. By analyzing foreign countries, we can use taxation approaches, and the model is related to compliance behavior which is good in order to overcome the issues. In conclusion, this conceptual framework can be a trigger to alternative enforcement in making sure the landowners obey the rules to utilize their agricultural land and reduce idle agricultural land issues.