The purpose of this study is to analyze the weakness of the role of the Notary Official of Land Deed Maker in determining the Sales Value of Tax Objects to increase current regional original income and reconstructing the role of the Notary/PPAT in determining the Sales Value of Tax Objects to increase regional original income based on the value of justice. The approach method used in this research is socio-legal, namely by conducting joint research between law and non-doctrinal institutions that are empirical/social in examining the legal rules that apply in society. This research is descriptive-analytical. The results of this study shows that the Weaknesses in the regulation of the determination of the sale value of tax objects to increase the current local revenue. Based on article 6 paragraph (3) of the Law on Customs for the Acquisition of Land and Building Rights, therefore, the Reconstruction of the regulation on the determination of the Sales Value of Tax Objects to increase regional original income based on the value of justice, namely that the Regional Head in determining the amount of the sale value of the tax object is obliged to establish it as instructed by Law The Law on Regional Taxes and Levies and Regional Regulations truly reflects the actual value, which is the selling value of tax objects based on the value of justice and by changing several related articles including Article 24 paragraph (1) of the Law of the Republic of Indonesia Number 20 of 2000 concerning Amendments to Law Number 21 of 1997 concerning Customs on Acquisition of Land and Building Rights and Article 79 paragraph (3) of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies.