Regulation Watch · Tax Compliance · Buleleng Regency, Bali. The decision applies to rural and urban land and buildings throughout every Buleleng district and is relevant to owners, taxpayers and users of taxable property whose PBB-P2 assessment relies on the 2026 NJOP inputs.
Buleleng Sets 2026 Land-Zone and Building NJOP Values
Buleleng Regent Decision 100.3.3.2/84/HK/2026 sets the 2026 land-zone values, village valuation maps and building-component cost schedule used to establish PBB-P2 tax values across the regency.
- Published
- Established and promulgated in Singaraja on 21 January 2026. The official Buleleng JDIH record lists the Regent Decision as in force. It was first recorded by Regulation Watch on 9 October 2026 as a late-discovered instrument.
- Effective
- 21 January 2026, the date of establishment specified in the decision.
- Added to Watch
- 9 October 2026
Who is affected
Foreign and Indonesian property owners, PT PMA and PT PMDN companies, shareholders and directors, developers, buyers and sellers, landlords and tenants, hotels, villas, restaurants, offices, shops, warehouses and other building operators, lenders, valuers, notaries and advisers dealing with land, buildings or PBB-P2 in Buleleng Regency.
Practical impact
The decision supplies the 2026 valuation inputs used to establish Nilai Jual Objek Pajak for Buleleng PBB-P2. Annex I assigns land NJOP by district, village, block, road or location, land-value-zone code and land class; Annex II contains village land-value-zone maps; and Annex III supplies the Daftar Biaya Komponen Bangunan used to calculate building NJOP by use, area or type, floor count and material component. The values vary by parcel and building characteristics. This is a tax-base valuation instrument, not a market valuation, a universal PBB-P2 rate or a new payment deadline.
Buleleng Regent Decision 100.3.3.2/84/HK/2026 was established and made effective on 21 January 2026. The official Buleleng JDIH record also gives 21 January as the promulgation date and lists the decision as in force. It implements the Regency's local-tax framework by setting the 2026 classification and amounts used to determine NJOP for rural and urban land and buildings.
The operative decision has three distinct valuation annexes. Annex I covers land throughout all Buleleng districts and records the relevant block, road or location, ZNT code, land class, value range and fixed land NJOP in rupiah per square metre. Annex II supplies village ZNT maps for comparing the valuation zones of individual parcels. Annex III is the 2026 DBKB schedule used to calculate building NJOP.
The land table is property-specific rather than a single regency-wide price list. For example, the official annex shows class 080 entries in Tukad Sumaga with a stated range of Rp73,000-Rp91,000/m2 and a fixed NJOP of Rp82,000/m2, while a class 079 Poh Kembar entry is Rp103,000/m2. Penuktukan class 082 examples are Rp48,000/m2, while a listed Kanginan class 071 entry is Rp464,000/m2. These examples illustrate the variation and cannot be transferred to another parcel without confirming its block and ZNT.
The building schedule also depends on the recorded facts. It assigns component values in Rp1,000 units by building use, area or type and number of floors, and separately lists material components. Its use categories include housing and commercial or institutional premises such as offices, pharmacies, shops, markets, shophouses, restaurants, hotels, guesthouses and government buildings. A taxpayer should therefore test the assessment against the actual use, size, floors and physical components rather than reviewing land NJOP alone.
For investors and operators, the immediate control is a parcel-by-parcel reconciliation of the 2026 SPPT. The tax-object number, address, village and district, mapped ZNT, land class and areas should agree with the property and the official annexes. Where a zone boundary or legacy address is unclear, the safe route is to obtain the map or parcel confirmation from the Buleleng revenue authority rather than infer the zone from a neighbouring property.
The decision sets valuation inputs, not the final tax by itself. The applicable Buleleng percentage of NJOP, PBB-P2 rate, relief and administrative procedures remain governed by the wider local-tax framework and the individual assessment. The decision also does not create a fresh payment deadline; the taxpayer must follow the 2026 SPPT and the correction or objection periods that apply to that assessment.
Property transactions, leases and financing should use the reconciled NJOP as one tax and due-diligence input, not as a substitute for market value. Contracts may allocate responsibility for PBB-P2 between an owner, tenant and operator, but that private allocation should be checked against the taxpayer recognised by local law and the person named in the assessment.
Late discovery: this instrument took effect in January 2026 but was not previously recorded in the Regulation Watch ledger. The official JDIH metadata and signed decision now provide the primary-source basis for publishing the 2026 land-zone maps and building-cost schedule without changing the instrument's true legal dates.
Required action
- Match each 2026 SPPT and tax object number to the actual parcel, block, road or location, village, district, land-value-zone code, land class and land area before accepting the stated land NJOP.
- For every taxable building, reconcile its recorded use, floor area, number of floors and material components against the 2026 DBKB schedule; include villas, hotels, guesthouses, restaurants, offices, pharmacies, shops, markets, shophouses and other commercial premises.
- Obtain the relevant village ZNT map or written parcel confirmation from the Buleleng revenue authority when a road name, block description, boundary or zone assignment is unclear; do not select a value merely because a nearby property appears similar.
- Compare the reconciled land and building inputs with the 2026 SPPT, acquisition or disposal due diligence, lease budget and financing assumptions, while keeping NJOP separate from an independent market valuation.
- Correct outdated ownership, address, land-area, building-area, use or physical-condition data and use the applicable local correction or objection procedure promptly where the assessment is inconsistent with the decision or the tax object's facts.
- Allocate PBB-P2 administration and payment duties clearly in leases, management agreements and owner-operator arrangements, but verify the taxpayer recognised by local law rather than relying only on the contract.