Regulation Watch · Tax Compliance · Buleleng Regency, Bali
Buleleng PBB-P2 Arrears Relief Ends 30 September
Buleleng property taxpayers can obtain automatic cancellation of PBB-P2 principal and fines through tax year 2021 by clearing the required 2022–2026 liabilities no later than 30 September 2026.
- Published
- Enacted and promulgated on 30 March 2026 in the Buleleng Regency Gazette 2026 No. 3.
- Effective
- 30 March 2026
- Added to Watch
- 16 September 2026
Who is affected
Individuals and bodies liable for PBB-P2 on land or buildings in Buleleng, including Indonesian companies, PT PMA companies using lawful land-right structures, property owners, landlords, villa and hotel operators, developers, long-term tenants bearing local property-tax costs by contract, heirs, buyers conducting tax due diligence, and advisers managing Buleleng property portfolios.
Practical impact
PBB-P2 principal and administrative fines outstanding through tax year 2021 can be cancelled automatically through SMARTGOV, but only after the taxpayer clears the principal for tax years 2022 through 2026 and the applicable fines for 2022 through 2025 by 30 September 2026. The separate 0.5% or 1% reduction of 2026 PBB-P2 was limited to payments made by 30 June 2026 and is no longer available.
Late discovery: Buleleng Regent Regulation 3/2026 was enacted, promulgated, and made effective on 30 March 2026. It remains immediately actionable because the principal and fines needed to unlock the relief must be paid by 30 September 2026.
The relief concerns PBB-P2 liabilities attached to land and buildings in Buleleng. It cancels the principal and administrative fines through tax year 2021, subject to the taxpayer first paying the PBB-P2 principal for 2022 through 2026 and the applicable fines for 2022 through 2025. The regulation states that the cancellation is applied automatically through SMARTGOV when the qualifying payments are completed.
This is not a blanket write-off of all PBB-P2 debt. The current-year principal and recent-year liabilities must be settled by the deadline, and the taxpayer should confirm that each NOP is correctly recorded. The separate reward for compliant taxpayers—a 1% reduction where the 2026 assessment was up to Rp2 million and 0.5% above Rp2 million—required payment by 30 June 2026 and can no longer be claimed now.
Two eligibility restrictions require attention. A taxpayer who had already received an instalment or payment-postponement decision before the regulation took effect is not entitled to the principal exemption. Conversely, once the principal exemption is granted, the taxpayer cannot request an instalment or postponement for the relevant payment obligation.
Property owners and businesses should obtain the official account for each NOP, complete the qualifying payment, and then check that SMARTGOV has actually removed the liabilities through 2021. Buyers, lenders, developers, and long-term tenants should treat that updated government record—not a contractual promise or payment screenshot alone—as the due-diligence evidence that the old PBB-P2 balance has been cleared.
Required action
- Obtain a current SMARTGOV or Bapenda statement for every Buleleng NOP and separate arrears through 2021 from the principal and fines due for 2022–2026.
- Confirm the taxpayer and object data are correct, then pay the 2022–2026 PBB-P2 principal and the applicable 2022–2025 fines through the regional cash-account channel no later than 30 September 2026.
- After payment, verify in SMARTGOV that the principal and fines through 2021 have been cancelled automatically; retain the payment receipt, before-and-after ledger, and updated tax-clearance evidence.
- For an acquisition, financing, lease, or development transaction, allocate the payment and relief responsibility in writing and do not assume old PBB-P2 debt has disappeared until the official record is updated.
- Check eligibility before paying if an instalment or payment-postponement decision was issued before 30 March 2026, because the regulation excludes those taxpayers from the principal exemption.