Inlandsch Verpondings Ordonnantie: Nilai Jual Objek Pajak Pada Masa Kolonial

This article is the result of research based on documents or literature, with a focus on explaining about an application of colonial legal products in Indonesia. The aim is to promote the development of verponding so that it is considered the main means of determining the value of tax on land that holders of ownership rights must pay to the government. Considering that verponding is a system and at the same time part of a system, structural methodology from the study of history is used to reconstruct this object with the consideration that structure is so dominant in determining the direction of development of changes in verponding. Meanwhile, normative legal methodology is also applied to direct reconstruction and provide meaning at each stage of change that occurs. Conclusion can be taken that verponding developed and changed according to the interests of the authorities who determinan the nature and value of land ownership by the right holders. With the implementation of verponding, there is legal certainty for rights holders regarding their land ownership, especially rights originating from the Western civil law system.