MINISTER OF FINANCE

OF THE REPUBLIC OF INDONESIA

COPY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA

NUMBER 139/PMK.03/2014
ON
CLASSIFICATION AND STIPULATION OF TAX OBJECT SELLING VALUE
AS THE BASIS FOR THE IMPOSITION OF LAND AND BUILDING TAX
BY THE GRACE OF GOD ALMIGHTY
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
: a. whereas the provision concerning classification and

Considering

stipulation of tax object selling value as the basis for the

imposition of Land and Building Tax has been set out in
the Regulation of the Minister of Finance Number
150/PMK.03/2010 on Classification and Stipulation of
Tax Object Selling Value as the Basis for the Imposition
of Land and Building Tax;
b. whereas by the transfer of authority of the collection for

rural and urban Land and Building Tax to the regional

government pursuant to Article 2 and Article 180 Law
Number 28 Year 2009 on Regional Tax and Regional
Retribution, hence the Directorate General of Tax only
manages the Land and Building Tax other than the rural
and urban Land and Building Tax;
c.

whereas in order to provide the legal certainty, the

justice for the Taxpayer, and stability in determining the
tax object and Tax Object Selling Value, it is necessary to

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MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

conduct the adjustment toward the provision concerning

classification and stipulation of Tax Object Selling Value
as the basis for the imposition of Land and Building Tax
as set forth in letter a;
d. whereas based on considerations as set forth in letter a,

letter b, and letter c, as well for implementing the

provision of Article 2 section (2) and Article 6 section (2)
Law Number 12 Year 1985 on Land and Building Tax as
it has been amended with Law Number 12 Year 1994, it
is necessary to stipulate the Regulation of the Minister of
Finance on Classification and Stipulation of Tax Object
Selling Value as the Basis for the Imposition of Land and
Building Tax;
In view of

: 1. Law Number 12 Year 1985on Land and Building Tax

(State Gazette of the Republic of Indonesia 1985 Number

68, Supplement of the State Gazette of the Republic of
Indonesia Number 3312) as it has been amended with
Law Number 12 Year 1994 (State Gazette of the Republic
of Indonesia Year 1994 Number 62, Supplement of the
State Gazette of the Republic of Indonesia Number
3569);
2. Law Number 41 Year 1999 on Forestry (State Gazette of

the Republic of Indonesia 1999 Number167, Supplement

of the State Gazette of the Republic of Indonesia Number
3888) as it has been amended with Undang-Undang
Nomor 19 Tahun 2004 (State Gazette of the Republic of
Indonesia Year 2004 Number 86, Supplement of the
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MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

State Gazette of the Republic of Indonesia Number

4412);
3. Law Number 22 Year 2001 on Oil and Natural Gas (State

Gazette of the Republic of Indonesia Year 2001 Number

136, Supplement of the State Gazette of the Republic of
Indonesia Number 4152);
4. Law Number 27 Year 2003 on Geothermal (State Gazette

of the Republic of Indonesia Year 2003 Number 115,

Supplement of the State Gazette of the Republic of
Indonesia Number 4327);
5. Law Number 18 Year 2004 on Plantation (State Gazette

of the Republic of Indonesia Year 2004 Number 85,

Supplement of the State Gazette of the Republic of
Indonesia Number 4411);
6. Law Number 4 Year 2009 on Coal and Mineral Mining

(State Gazette of the Republic of Indonesia Year 2009

Number 4, Supplement of the State Gazette of the
Republic of Indonesia Number 4959);
7. Law Number 28 Year 2009 on Regional Tax and Regional

Retribution (State Gazette of the Republic of Indonesia

Year 2009 Number 130, Supplement of the State Gazette
of the Republic of Indonesia Number 5049);
8. Government Regulation Number Nomor 79 Year 2010 on

the Returnable Operational Cost and the Treatment for

the Income Tax in the Business Field of Upstream Oil
and Natural Gas (State Gazette of the Republic of
Indonesia Year 2012 Number 139, Supplement of the
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MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

State Gazette of the Republic of Indonesia Number

5173);

BE IT HEREBY RESOLVED:
to enact

: REGULATION OF THE MINISTER OF FINANCE ON

CLASSIFICATION AND STIPULATION OF THE TAX OBJECT

SELLING VALUE AS THE BASIS FOR THE IMPOSITION OF
LAND AND BUILDING TAX.
Article 1
The applied terminologies herein shall be defined as follow:
1.

Land means the surface and body of the earth beneath them.

2.

Building

means

the

technical

construction

embedded

or

installed

permanently to the land and/ or waters.

3.

Timber Forest Product Utilization Business License and/ or Non Timber

Forest Product Utilization Business License means the business license
provided to utilize forest product in the form of timber and/ or non timber
in the natural forest at the industrial forest through the harvesting or
logging activity, enrichment, maintenance and marketing.

4.

Timber Forest Product Collection License means the license for taking
forest product in the form of timber at the industrial forest through the
harvesting, transporting and marketing activity for certain period and
volume.

5.

Non Timber Forest Product Collection License means the license for taking
the forest product in the form non timber at the protected forest and/ or
industrial forest, among other, in the form of rattan, honey, fruits, gums,
herbal plants, for certain period and volume.

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MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

6.

Working Area means the certain region within the Mining Jurisdiction of
Indonesia for the implementation of Exploration and Exploitation.

7.

Area of the Mining Business License, hereinafter referred to as WIUP,

means the area provided to the holder of Mining Business License.

8.

People Mining Area, hereinafter referred to as WPR, means part of the

mining area at which people mining area is carried out.

9.

Area of the Special Mining Business License, hereinafter referred to as

WIUPK, means the area provided to the holder of Special Mining Business
License.

10. Mining Area License means the mining area provided to the mining license

holder to carry out mining business for the activity of mining business that
includes WIUP, WIUPK, or WPR.
11. Partnership Contract means the Shared Revenue Contract or any other

partnership contract in the Exploration and Exploitation that more

profitable to the state and its result shall be utilized maximally for the
prosperous of the people.
12. Mining Business License, hereinafter referred to as IUP, means the license

to carry out mining business license within WIUP.

13. Special Mining Business License, hereinafter referred to as IUPK, means

the license to carry out mining business license within WIUPK.

14. People Mining License, hereinafter referred to as IPR, means license to

carry out mining business people within WPR with the limited area and
investment.
15. Tax Object Selling Value, hereinafter referred to as NJOP, means average

price obtained from the selling - purchase transaction that is occurred in

understandable means, and in case there is not any selling - purchase

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MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

transaction, NJOP shall be determined through the price comparison to the

other equal object, or new acquisition value, or substitute NJOP.
16. Classification means the classification of Land selling value or Building

selling value that is applied as guidance for stipulation of Land NJOP and
Building NJOP.
Article 2
(1) Tax Object Land and Building Tax shall be Land and/ or Building.
(2) Tax Object Land and Building Tax, as set forth in section (1), includes

the tax object:

a. plantation sector;
b. forestry sector;
c. mining sector;
d. other sectors.

Article 3
(1) Plantation tax object, as set forth in Article 2 section (2) letter a, means

the Land and/ or Building that is within the area utilized for plantation
business activity.
(2) Plantation business activity, as set forth in section (1), includes:
a. plantation plant cultivation business that is provided the Plantation

Business License for the Cultivation (IUP-B), and

b. plantation plant cultivation business that is integrated with the

plantation product processing business that is provided with the

Plantation Business License.
(3) Area that is utilized for the plantation business activity, as set forth in

section (1), includes:

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MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

a. area that is utilized for plantation business activity that posses the

right to cultivate or in the process for obtaining the right to cultivate;

and
b. area beyond the right to cultivate or of which is in the process to

obtain right to cultivate that constitutes a unity utilized to the

plantation business activity.
(4) Area that is in the process to obtain right to cultivate, as set forth in

section (3), includes:

a. area that is utilized for plantation business activity whose right to

cultivate is in the process for renewal; and

b. area that is utilized for plantation business activity and has the

plantation business license whose right to cultivate is obliged to be

completed.
Article 4
(1) Forestry tax object, as set forth in Article 2 section (2) letter b, means the

Land and/ or Building that is within the area utilized for forestry
business activity.
(2) Forestry business activity, as set forth in section (1), including forestry

business activity that is provided to:

a. Timber Forest Product Business License;
b. Non Timber Forest Product Business License;
c. Timber Forest Product Collection License;
d. Non Timber Forest Product Collection License;
e. Right to Forest Concession;
f. Right to Forest Product Collection;

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MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

g. other legal license, such as in the form of special assignment in

relation with the utilization and collection forest product business at

the industrial forest.
(3) Area that is utilized for the forestry business activity, as set forth in

section (1), includes:

a.

Area that is utilized for the forestry business activity that is licensed,
as set forth in section (2), and

b.

area beyond the area utilized for forestry business activity that is
licensed, as set forth in section (2), which constitutes a unity and
utilized for the forestry business activity.
Article 5

(1) Forestry tax object, as set forth in Article 2 section (2) letter c, means the

Land and/ or Building that is within the area utilized for forestry
business activity.
(2) Forestry business activity, as set forth in section (1), including forestry

business activity for

a.

oil and gas mining that includes exploration and exploitation that is
conducted through Partnership Contract or any other legal contract;

b.

geothermal mining that includes exploration, feasibility study, and

exploitation that are given with geothermal business license; and

c.

coal and mineral mining that includes exploration and production

operation that are given with IUP, IUPK, IPR, or other equal license.

(3) Area that is utilized for the mining business activity, as set forth in

section (1), includes:

a.

Working Area, Mining License Area, or the equal area; and

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MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

b.

area beyond the Working Area, Mining License Area, or the equal
area that constitutes a unity and utilized for mining business
activity.
Article 6

Tax object of the other sector, as set forth in Article 2 section (2) letter d, shall
be tax object of Land and Building Tax, other than tax object of plantation,
forestry and mining sector, and the mining sector that is not within the
regency/ municipality area.
Article 7
(1) Classification of Land NJOP and classification of NJOP Building for the

tax object plantation, forestry, mining sector and other sector shall be as
set forth in Appendix of which is the integral part herein.
(2) In case the value of Land and the value of Building for the tax object

plantation, forestry, mining sector and other sector is higher than the
highest selling price of the NJOP Classification as included in the
Appendix, as set forth in section (1), such selling value of Land and
selling value of Building shall be stipulated as NJOP Land and NJOP
Building.
Article 8
Head of the Regional Office of the Directorate General of Tax on behalf of the
Minister of Finance stipulates the amount of NJOP at every year for the
respective:
a. Regency/ Municipality;
b. working area of Pratama Tax Office in case there are more than one Pratama

Tax Office within one regency/ municipality; or

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MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

c. working area of the appointed Tax Office.

Article 9
Provision concerning the procedure for stipulation of NJOP, as set forth in
Article 8, shall be further set out with the Regulation of the Director General of
Tax.
Article 10
By this Ministerial Regulation is in effect, the stipulation on the amount of
Land and Building Tax that is payable for the taxable year 2013 and the
previous year shall be carried out using classification and amount of NJOP as
set out in the Regulation of the Minister of Finance Number 150/PMK.03/2010
on Classification and Stipulation of the Selling Value of Land and Building Tax
as the Basis Imposition of Land and Building Tax.
Article 11
When this Ministerial Regulation comes into effect, Regulation of the Minister
of Finance Number 150/PMK.03/2010 on Classification and Stipulation of
Selling Value of the Tax Object as the Basis for Imposition of Land and
Building Tax shall be declared void and null.
Article 12
This Regulation comes into effect at the stipulation date.
For the public cognizance, it is ordered to promulgate this Law by placing it in
the State Gazette of the Republic of Indonesia.

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MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

Stipulated in Jakarta
on July 10, 2014
MINISTER OF FINANCE OF THE
REPUBLIC OF INDONESIA
Signed.
MUHAMAD CHATIB BASRI
Promulgated in Jakarta
on July 11, 2014
MINISTER OFJUSTICE AND HUMAN RIGHT
OF THE REPUBLIC OF INDONESIA,
Signed.
AMIR SYAMSUDIN
STATE GAZETTE OF THE REPUBLIC OF INDONESIA YEAR 2014 NUMBER
944
Appendix :

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APPENDIX
REGULATION OF THE MINISTER OF
FINANCE OF THE REPUBLIC OF
INDONESIA
NUMBER 139/PMK.03/2014
ON
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

A.

CLASSIFICATION AND STIPULATION

OF TAX OBJECT SELLING VALUE AS
THE BASIS FOR THE IMPOSITION OF
LAND AND BUILDING TAX

CLASSIFICATION FOR THE SELLING VALUE OF THE LAND TAX OBJECT

FOR THE TAX OBJECT OF THE SECTOR OF PLANTATION, TAX OBJECT
OF THE SECTOR OF FORESTRY, TAX OBJECT OF THE SECTOR OF
MINING, AND TAX OBJECT OF THE OTHER SECTORS
Class
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036

Grouping of Land Selling Value

(Rp/m2)
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>

3.064.000,00
3.010.000,00
2.984.000,00
2.902.000,00
2.850.000,00
2.804.000,00
2.754.000,00
2.710.000,00
2.662.000,00
2.618.000,00
2.574.000,00
2.530.000,00
2.486.000,00
2.426.000,00
2.382.000,00
2.324.000,00
2.260.000,00
2.206.000,00
2.146.000,00
2.094.000,00
2.038.000,00
1.988.000,00
1.936.000,00
1.888.000,00
1.836.000,00
1.794.000,00
1.742.000,00
1.702.000,00
1.642.000,00
1.602.000,00
1.544.000,00
1.496.000,00
1.438.000,00
1.394.000,00
1.340.000,00
1.300.000,00

up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up

to 3.136.000,00
to 3.064.000,00
to 3.010.000,00
to 2.984.000,00
to 2.902.000,00
to 2.850.000,00
to 2.804.000,00
to 2.754.000,00
to 2.710.000,00
to 2.662.000,00
to 2.618.000,00
to 2.574.000,00
to 2.530.000,00
to 2.486.000,00
to 2.426.000,00
to 2.383.000,00
to 2.324.000,00
to 2.260.000,00
to 2.206.000,00
to 2.146.000,00
to 2.094.000,00
to 2.038.000,00
to 1.988.000,00
to 1.936.000,00
to 1.888.000,00
to 1.836.000,00
to 1.794.000,00
to 1.742.000,00
to 1.702.000,00
to 1.642.000,00
to 1.602.000,00
to 1.544.000,00
to 1.496.000,00
to 1.438.000,00
to 1.394.000,00
to 1.340.000,00

Object Selling Value

Land Tax
(Rp/ m2)
3.100.000,00
3.037.000,00
2.979.000,00
2.925.000,00
2.876.000,00
2.827.000,00
2.779.000,00
2.732.000,00
2.686.000,00
2.640.000,00
2.596.000,00
2.552.000,00
2.508.000,00
2.456.000,00
2.404.000,00
2.353.000,00
2.292.000,00
2.233.000,00
2.176.000,00
2.120.000,00
2.066.000,00
2.013.000,00
1.962.000,00
1.912.000,00
1.862.000,00
1.815.000,00
1.768.000,00
1.722.000,00
1.672.000,00
1.622.000,00
1.573.000,00
1.520.000,00
1.467.000,00
1.416.000,00
1.367.000,00
1.320.000,00

MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

Class
037
038
039
040
041
042
043
044
045
046
047
048
049
050
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073

Grouping of Land Selling Value

(Rp/m2)
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>

1.248.000,00 up to 1.300.000,00
1.214.000,00 up to 1.248.000,00
1.164.000,00 up to 1.214.000,00
1.130.000,00 up to 1.164.000,00
1.080.000,00 up to 1.130.000,00
1.050.000,00 up to 1.080.000,00
1.004.000,00 up to 1.050.000,00
968.000,00 up to 1.004.000,00
930.000,00 up to 968.000,00
902.000,00 up to 930.000,00
870.000,00 up to 902.000,00
844.000,00 up to 870.000,00
814.000,00 up to 844.000,00
790.000,00 up to 814.000,00
762.000,00 up to 790.000,00
740.000,00 up to 762.000,00
714.000,00 up to 740.000,00
692.000,00 up to 714.000,00
668.000,00 up to 692.000,00
646.000,00 up to 668.000,00
624.000,00 up to 646.000,00
604.000,00 up to 624.000,00
584.000,00 up to 604.000,00
566.000,00 up to 584.000,00
546.000,00 up to 566.000,00
528.000,00 up to 546.000,00
508.000,00 up to 528.000,00
492.000,00 up to 508.000,00
472.000,00 up to 492.000,00
456.000,00 up to 472.000,00
434.000,00 up to 456.000,00
420.000,00 up to 434.000,00
400.000,00 up to 420.000,00
388.000,00 up to 400.000,00
368.000,00 up to 388.000,00
358.000,00 up to 368.000,00
340.000,00 up to 358.000,00

Object Selling Value

Land Tax
(Rp/ m2)
1.274.000,00
1.231.000,00
1.189.000,00
1.147.000,00
1.105.000,00
1.065.000,00
1.027.000,00
986.000,00
949.000,00
916.000,00
886.000,00
857.000,00
829.000,00
802.000,00
776.000,00
751.000,00
727.000,00
703.000,00
680.000,00
657.000,00
635.000,00
614.000,00
594.000,00
575.000,00
556.000,00
537.000,00
518.000,00
500.000,00
482.000,00
464.000,00
445.000,00
427.000,00
410.000,00
394.000,00
378.000,00
363.000,00
349.000,00

MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

Class
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100
101
102
103
104
105
106
107
108
109
110

Grouping of Land Selling Value

(Rp/m2)
> 330.000,00 up to 340.000,00
> 314.000,00 up to 330.000,00
> 304.000,00 up to 314.000,00
> 290.000,00 up to 304.000,00
> 280.000,00 up to 290.000,00
> 268.000,00 up to 280.000,00
> 258.000,00 up to 268.000,00
> 248.000,00 up to 258.000,00
> 237.000,00 up to 248.000,00
> 227.000,00 up to 237.000,00
> 215.000,00 up to 227.000,00
> 205.000,00 up to 215.000,00
> 195.000,00 up to 205.000,00
> 184.000,00 up to 195.000,00
> 176.000,00 up to 184.000,00
> 164.000,00 up to 176.000,00
> 156.000,00 up to 164.000,00
> 146.000,00 up to 156.000,00
> 139.000,00 up to 146.000,00
> 131.000,00 up to 139.000,00
> 124.000,00 up to 131.000,00
> 120.000,00 up to 124.000,00
> 114.000,00 up to 120.000,00
> 110.000,00 up to 114.000,00
> 105.000,00 up to 110.000,00
> 100.900,00 up to 105.000,00
> 96.300,00 up to 100.900,00
> 92.300,00 up to 96.300,00
> 87.900,00 up to 92.300,00
> 84.100,00 up to 87.900,00
> 79.900,00 up to 84.100,00
> 76.100,00 up to 79.900,00
> 72.300,00 up to 76.100,00
> 68.900,00 up to 72.300,00
> 65.500,00 up to 68.900,00
>62.500,00 up to 65.500,00
> 59.500,00 up to 62.500,00

Object Selling Value

Land Tax
(Rp/ m2)
335.000,00
322.000,00
309.000,00
297.000,00
285.000,00
274.000,00
263.000,00
253.000,00
243.000,00
232.000,00
221.000,00
210.000,00
200.000,00
190.000,00
180.000,00
170.000,00
160.000,00
151.000,00
143.000,00
135.000,00
128.000,00
122.000,00
117.000,00
112.000,00
107.000,00
103.000,00
98.600,00
94.300,00
90.100,00
86.000,00
82.000,00
78.000,00
74.200,00
70.600,00
67.200,00
64.000,00
61.000,00

MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

Class
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146

Class

Grouping of Land Selling Value

(Rp/m2)
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>

56.700,00
54.100,00
51.500,00
49.100,00
46.900,00
44.700,00
42.700,00
40.700,00
38.700,00
36.900,00
35.100,00
33.500,00
32.100,00
30.500,00
29.100,00
27.700,00
26.300,00
24.900,00
23.700,00
22.500,00
21.500,00
20.500,00
19.500,00
18.500,00
17.600,00
16.800,00
16.000,00
15.200,00
14.400,00
13.600,00
13.000,00
12.400,00
11.800,00
11.200,00
10.700,00
10.200,00

up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up
up

to 59.500,00
to 56.700,00
to 54.100,00
to 51.500,00
to 49.100,00
to 46.900,00
to 44.700,00
to 42.700,00
to 40.700,00
to 38.700,00
to 36.900,00
to 35.100,00
to 33.500,00
to 32.100,00
to 30.500,00
to 29.100,00
to 27.700,00
to 26.300,00
to 24.900,00
to 23.700,00
to 22.500,00
to 21.500,00
to 20.500,00
to 19.500,00
to 18.500,00
to 17.600,00
to 16.800,00
to 16.000,00
to 15.200,00
to 14.400,00
to 13.600,00
to 13.000,00
to 12.400,00
to 11.800,00
to 11.200,00
to 10.700,00

Grouping of Land Selling Value

(Rp/m2)

Object Selling Value

Land Tax
(Rp/ m2)
58.100,00
55.400,00
52.800,00
50.300,00
48.000,00
45.800,00
43.700,00
41.700,00
39.700,00
37.800,00
36.000,00
34.300,00
32.800,00
31.300,00
29.800,00
28.400,00
27.000,00
25.600,00
24.300,00
23.100,00
22.000,00
21.000,00
20.000,00
19.000,00
18.100,00
17.200,00
16.400,00
15.600,00
14.800,00
14.000,00
13.300,00
12.700,00
12.100,00
11.500,00
11.000,00
10.500,00

Object Selling Value

Land Tax

MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184

Class

>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>

9.700,00 up to 10.200,00
9.300,00 up to 9.700,00
8.900,00 up to 9.300,00
8.500,00 up to 8.900,00
8.100,00 up to 8.500,00
7.700,00 up to 8.100,00
7.300,00 up to 7.700,00
7.000,00 up to 7.300,00
6.600,00 up to 7.000,00
6.300,00 up to 6.600,00
5.900,00 up to 6.300,00
5.600,00 up to 5.900,00
5.400,00 up to 5.600,00
5.100,00 up to 5.400,00
4.900,00 up to 5.100,00
4.600,00 up to 4.900,00
4.400,00 up to 4.600,00
4.200,00 up to 4.400,00
4.000,00 up to 4.200,00
3.800,00 up to 4.000,00
3.600,00 up to 3.800,00
3.400,00 up to 3.600,00
3.200,00 up to 3.400,00
3.000,00 up to 3.200,00
2.800,00 up to 3.000,00
2.600,00 up to 2.800,00
2.400,00 up to 2.600,00
2.220,00 up to 2.400,00
2.060,00 up to 2.220,00
1.910,00 up to 2.060,00
1.770,00 up to 1.910,00
1.620,00 up to 1.770,00
1.500,00 up to 1.620,00
1.380,00 up to 1.500,00
1.250,00 up to 1.380,00
1.150,00 up to 1.250,00
1.050,00 up to 1.150,00
950,00 up to 1.050,00

Grouping of Land Selling Value

(Rp/m2)

(Rp/ m2)
10.000,00
9.500,00
9.100,00
8.700,00
8.300,00
7.900,00
7.500,00
7.150,00
6.800,00
6.450,00
6.100,00
5.750,00
5.500,00
5.250,00
5.000,00
4.750,00
4.500,00
4.300,00
4.100,00
3.900,00
3.700,00
3.500,00
3.300,00
3.100,00
2.900,00
2.700,00
2.500,00
2.310,00
2.140,00
1.990,00
1.840,00
1.700,00
1.560,00
1.440,00
1.320,00
1.200,00
1.100,00
1.000,00

Object Selling Value

Land Tax

MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

(Rp/ m2)
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
B.

>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>

860,00 up to 950,00
780,00 up to 860,00
700,00 up to 780,00
630,00 up to 700,00
560,00 up to 630,00
510,00 up to 560,00
450,00 up to 510,00
410,00 up to 450,00
370,00 up to 410,00
330,00 up to 370,00
290,00 up to 330,00
250,00 up to 290,00
210,00 up to 250,00
190,00 up to 210,00
150,00 up to 190,00
0 up to 150,00

900
820
740
670
600
540
480
430
390
350
310
270
230
200
170
140

CLASSIFICATION FOR THE SELLING VALUE OF THE LAND TAX OBJECT

FOR THE TAX OBJECT OF THE SECTOR OF PLANTATION, TAX OBJECT
OF THE SECTOR OF FORESTRY, TAX OBJECT OF THE SECTOR OF
MINING, AND TAX OBJECT OF THE OTHER SECTORS
Class
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
Class

Grouping of Land Selling Value

(Rp/m2)
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>

15.800.000,00 up to 16.100.000,00
15.434.000,00 up to 15.800.000,00
15.066.000,00 up to 15.434.000,00
14.688.000,00 up to 15.434.000,00
14.330.000,00 up to 14.688.000,00
13.970.000,00 up to 14.330.000,00
13.612.000,00 up to 13.970.000,00
13.246.000,00 up to 13.612.000,00
12.904.000,00 up to 13.246.000,00
12.538.000,00 up to 12.904.000,00
12.213.000,00 up to 12.538.000,00
11.887.000,00 up to 12.213.000,00
11.562.000,00 up to 11.887.000,00
11.229.000,00 up to 11.562.000,00
10.921.000,00 up to 11.562.000,00
10.612.000,00 up to 10.921.000,00
Grouping of Land Selling Value
(Rp/m2)

Object Selling Value

Land Tax
(Rp/ m2)
16.000.000,00
15.600.000,00
15.250.000,00
14.800.000,00
14.500.000,00
14.150.000,00
13.800.000,00
13.430.000,00
13.075.000,00
12.720.000,00
12.380.000,00
12.050.000,00
11.725.000,00
11.395.000,00
11.075.000,00
10.770.000,00
Object Selling Value
Land Tax
(Rp/ m2)

MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050
051
052
053
054

Class

>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>

10.296.000,00 up to 10.612.000,00
10.004.000,00 up to 10.296.000,00
9.688.000,00 up to 10.004.000,00
9.413.000,00 up to 9.688.000,00
9.137.000,00 up to 9.413.000,00
8.862.000,00 up to 9.137.000,00
8.579.000,00 up to 8.862.000,00
8.321.000,00 up to 8.579.000,00
8.063.000,00 up to 8.321.000,00
7.796.000,00 up to 8.063.000,00
7.554.000,00 up to 7.796.000,00
7.313.000,00 up to 7.554.000,00
7.070.000,00 up to 7.313.000,00
6.830.000,00 up to 7.070.000,00
6.588.000,00 up to 6.830.000,00
6.346.000,00 up to 6.588.000,00
6.104.000,00 up to 6.588.000,00
5.862.000,00 up to 6.104.000,00
5.613.000,00 up to 5.862.000,00
5.387.000,00 up to 5.613.000,00
5.138.000,00 up to 5.387.000,00
4.930.000,00 up to 5.138.000,00
4.700.000,00 up to 4.930.000,00
4.488.000,00 up to 4.700.000,00
4.296.000,00 up to 4.488.000,00
4.104.000,00 up to 4.296.000,00
3.912.000,00 up to 4.104.000,00
3.713.000,00 up to 3.912.000,00
8.537.000,00 up to 3.912.000,00
3.362.000,00 up to 3.537.000,00
3.180.000,00 up to 3.362.000,00
3.020.000,00 up to 3.180.000,00
2.862.000,00 up to 3.020.000,00
2.696.000,00 up to 2.862.000,00
2.554.000,00 up to 2.696.000,00
2.384.000,00 up to 2.554.000,00
2.261.000,00 up to 2.384.000,00
2.100.000,00 up to 2.261.000,00

Grouping of Land Selling Value

(Rp/m2)

10.450.000,00
10.150.000,00
9.850.000,00
9.550.000,00
9.275.000,00
9.000.000,00
8.720.000,00
8.450.000,00
8.190.000,00
7.930.000,00
7.675.000,00
7.430.000,00
7.190.000,00
6.950.000,00
6.710.000,00
6.470.000,00
6.225.000,00
5.980.000,00
5.740.000,00
5.500.000,00
5.260.000,00
5.030.000,00
4.825.000,00
4.600.000,00
4.390.000,00
4.200.000,00
4.010.000,00
3.813.000,00
3.625.000,00
3.450.000,00
3.270.000,00
3.100.000,00
2.940.000,00
2.780.000,00
2.625.000,00
2.470.000,00
2.320.000,00
2.200.000,00

Object Selling Value

Land Tax
(Rp/ m2)

MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092

Class

>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>

1.975.000,00 up to 2.100.000,00
1.885.000,00 up to 1.975.000,00
1.781.000,00 up to 1.885.000,00
1.675.000,00 up to 1.781.000,00
1.568.000,00 up to 1.675.000,00
1.464.000,00 up to 1.568.000,00
1.359.000,00 up to 1.464.000,00
1.239.000,00 up to 1.359.000,00
1.161.000,00 up to 1.239.000,00
1.041.000,00 up to 1.161.000,00
993.000,00 up to 1.041.000,00
943.000,00 up to 993.000,00
895.000,00 up to 943.000,00
844.000,00 up to 895.000,00
802.000,00 up to 844.000,00
753.000,00 up to 802.000,00
718.000,00 up to 753.000,00
682.000,00 up to 718.000,00
647.000,00 up to 682.000,00
610.000,00 up to 647.000,00
580.000,00 up to 610.000,00
550.000,00 up to 580.000,00
518.000,00 up to 550.000,00
492.000,00 up to 518.000,00
461.000,00 up to 492.000,00
440.000,00 up to 461.000,00
418.000,00 up to 440.000,00
397.000,00 up to 418.000,00
374.000,00 up to 397.000,00
356.000,00 up to 374.000,00
338.000,00 up to 356.000,00
282.000,00 up to 338.000,00
278.000,00 up to 282.000,00
250.000,00 up to 278.000,00
230.000,00 up to 250.000,00
220.000,00 up to 230.000,00
185.000,00 up to 220.000,00
170.000,00 up to 185.000,00

Grouping of Land Selling Value

(Rp/m2)

2.050.000,00
1.950.000,00
1.833.000,00
1.730.000,00
1.620.000,00
1.516.000,00
1.410.000,00
1.300.000,00
1.200.000,00
1.100.000,00
1.020.000,00
968.000,00
920.000,00
870.000,00
823.000,00
780.000,00
730.000,00
700.000,00
660.000,00
630.000,00
595.000,00
565.000,00
530.000,00
505.000,00
480.000,00
450.000,00
429.000,00
408.000,00
385.000,00
365.000,00
347.000,00
310.000,00
280.000,00
264.000,00
240.000,00
225.000,00
191.000,00
180.000,00

Object Selling Value

Land Tax
(Rp/ m2)

MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

093
094
095
096
097
098
099
100

> 136.000,00 up to 170.000,00

> 128.000,00 up to 136.000,00
> 104.000,00 up to 128.000,00`
>92.000,00 up to 104.000,00
> 74.000,00 up to 92.000,00
> 68.000,00 up to 74.000,00
> 52.000,00 up to 68.000,00
0 up to 52.000,00

162.000,00
132.000,00
116.000,00
98.000,00
83.000,00
71.000,00
60.000,00
50.000,00

=========================================================
MINISTER OF FINANCE OF THE REPUBLIC OF
INDONESIA
signed
MUHAMAD CHATIB BASRI
Copy as its original version
HEAD OF GENERAL BUREAU
for him
HEAD OF ADMINISTRATIVE DEPARTMENT
OF THE MINISTRY
signed and stamped
GIARTO
NIP 195904201984021001