On Wednesday, July 15, 2026, the Faculty of Law, Universitas Gadjah Mada (FH UGM), through its Legal Consultation and Aid Center (PKBH), in collaboration with the High Prosecution Office of the Special Region of Yogyakarta (Kejati DIY), successfully organized the "Suluh Praja" Legal Counseling Program at the Ngestiharjo Village Office, Kasihan District, Bantul Regency. This program represents a continued synergy between FH UGM academics and Kejati DIY officials to enhance public legal awareness. The event commenced with warm welcoming remarks from the Head of Ngestiharjo Village, Mr. Fathoni, marking the beginning of this collaborative initiative.
The event continued with a presentation on the Duties and Authorities of the Civil and State Administrative Division of the High Prosecution Office of the Special Region of Yogyakarta, delivered by the Kejati DIY team, namely Mr. Burhan Joko Sarjono, S.H., Ms. Retna Wulaningsih, S.H., M.H., and Ms. Dewi Prapmasari, S.H.
The core session featured Dr. Muhaimin, S.H., M.Kn., who delivered an in-depth presentation on Islamic Inheritance Law. Dr. Muhaimin explained that Islamic inheritance law is a structured system regulating the transfer of assets upon death, ensuring clarity regarding eligible heirs and their respective shares. He elaborated on the three fundamental elements of inheritance: the decedent, the heirs with blood or marital ties who are not legally barred, and the net estate after settling debts, funeral expenses, and bequests. He emphasized the importance of integrity and the principle of balanced justice in the distribution process to maintain familial harmony.
The second session featured Ms. Florencia Irena Gunawan, S.H., LL.M.(Adv), who presented on Land and Building Tax (PBB-P2). In her presentation, she explained that PBB-P2 is a property tax levied on land and/or buildings, which plays a crucial role as a source of Regional Original Revenue (PAD) to finance regional development and promote public welfare. Ms. Florencia outlined the legal framework for PBB-P2 collection based on the Law on Financial Relations between the Central Government and Regional Governments (UU HKPD), the mechanism for determining the Sales Value of Tax Objects (NJOP), and the importance of civic compliance in tax payment as a tangible contribution to sustainable local development, particularly in Bantul Regency.
Following the presentations, the event continued with an interactive discussion and question-and-answer session. The Ngestiharjo village officials demonstrated great enthusiasm by raising various questions regarding inheritance division practices as well as the calculation and payment procedures of PBB-P2 in their area. The speakers addressed these concerns comprehensively, referring to the applicable legal framework while providing practical perspectives relevant to challenges encountered at the village level.
Aligning with the United Nations Sustainable Development Goals, this initiative serves as a strategic legal empowerment initiative. By bridging the knowledge gap regarding inheritance laws and land taxation, the program directly advances Quality Education (SDG 4) and Reduced Inequalities (SDG 10). Furthermore, by fostering transparent village asset management and strengthening governance at the local level, this effort contributes to Sustainable Cities and Communities (SDG 11) and the cultivation of Peace, Justice, and Strong Institutions (SDG 16). Through these tangible contributions, the Faculty of Law, Universitas Gadjah Mada continues to advance the implementation of the Tri Dharma of Higher Education, particularly through its commitment to community service.
Author: Rysma Nathania (PKBH FH UGM)
