In order to create an investment-friendly permit ecosystem, the government of the republic of indonesia enacted omnbus law number 11 of2020 on job creation, one of the regulations contained in it is the amendement to law number 28 of 2002 concerning building construction. as a result of the change in law number 28 of 2002 on buildings, its implementing regulations also changed. it was initially the government regulation number 16 2021 concerning law number 28 of 2002 on buildings. the impac is mostly felt by the regional goverments, one of them is tarakan municipality in implementing building permits in the transitional period of the implementation. based on this concern, the problem of the research were 1) how the application of building permits (pbg) carried out by the local government of tarakan municipality and, 2) how the implementation of supervision. based of the result of the analysis, tarakan municipality was still in the experimental stage of pbg (building permits) system. it still applied the imb system before the job creation law is ratified. this is also the case in its supervision; the city refers to law 28/2002 and its implementing regulations, namely supervising in term of controlling the implementation of building construction and it use it. it is expected that the municipality can be consistent and immediately implement the pbg system as a legal certainty in running the government, especially in building permits. kata kunci: perizinan, bangunan, gedung

In order to create an investment-friendly permit ecosystem, the government of the republic of indonesia enacted omnbus law number 11 of2020 on job creation, one of the regulations contained in it is the amendement to law number 28 of 2002 concerning building construction. as a result of the change in law number 28 of 2002 on buildings, its implementing regulations also changed. it was initially the government regulation number 16 2021 concerning law number 28 of 2002 on buildings. the impac is mostly felt by the regional goverments, one of them is tarakan municipality in implementing building permits in the transitional period of the implementation. based on this concern, the problem of the research were 1) how the application of building permits (pbg) carried out by the local government of tarakan municipality and, 2) how the implementation of supervision. based of the result of the analysis, tarakan municipality was still in the experimental stage of pbg (building permits) system. it still applied the imb system before the job creation law is ratified. this is also the case in its supervision; the city refers to law 28/2002 and its implementing regulations, namely supervising in term of controlling the implementation of building construction and it use it. it is expected that the municipality can be consistent and immediately implement the pbg system as a legal certainty in running the government, especially in building permits. keywords: permit, building, supervision