Regulation Watch · Tax Compliance · Tabanan Regency, Bali. The regulation applies to local tax subjects and taxpayers connected with land, buildings, property transfers, hospitality, food and beverage services, electricity, parking, arts and entertainment, advertising, groundwater, vehicle taxes and other covered activities in Tabanan.
Tabanan Moves BPHTB Liability to PPJB Signing
Tabanan Perbup 15/2026 sets local tax trigger dates, makes a property sale's BPHTB arise when the PPJB is signed, expands PBB-P2 registration evidence and requires advertising-tax registration at least seven days before display.
- Published
- Tabanan Regent Regulation 15/2026 was established and promulgated on 2 June 2026 in Tabanan Regency Gazette 2026 No. 15. The official issuing-authority PDF and the official BPK legislation record list the regulation as in force.
- Effective
- 2 June 2026, the date of promulgation stated in Article II. The regulation contains no deferred general start date.
- Added to Watch
- 6 November 2026
Who is affected
Foreign and Indonesian property buyers, sellers, owners, developers, landlords and tenants in Tabanan; PT PMA and PT PMDN companies entering PPJBs or receiving property through a contribution, merger, consolidation, spin-off, gift, inheritance, court decision or auction; hotels, villas, restaurants, cafes, parking and entertainment operators; groundwater users; advertisers and sign owners; directors, shareholders, notaries, land deed officials, tax advisers and finance teams responsible for local tax compliance.
Practical impact
The amendment fixes the tax event for each main Tabanan local tax. PBB-P2 arises when land or a building is owned, controlled or used. For a property sale, BPHTB arises when the sale and purchase binding agreement, or PPJB, is made and signed, rather than waiting for the later land deed. Other BPHTB events follow the relevant deed, inheritance registration, final court decision, land-right grant or auction-winner designation. PBJT arises on the payment, delivery or consumption event for food and beverages, electricity, hotels, parking, arts and entertainment. Advertising tax arises when the advertisement is displayed, and groundwater tax arises when groundwater is taken or used. PBB-P2 registration now requires specified ownership, identity and building evidence, while advertising-tax registration must be submitted at least seven days before display. Limited exemptions apply to media advertising, product labels, qualifying premises signs, government and specified noncommercial notices.
Tabanan established and promulgated Regent Regulation 15/2026 on 2 June 2026. It took effect that day and amends Regent Regulation 44/2024 on local tax administration. The amendment is short, but it changes the operative timing and registration rules used by property owners, transaction parties, local businesses, advertisers and tax teams.
The most important property change is the BPHTB trigger for a sale. BPHTB now arises when the parties make and sign the PPJB. A buyer should therefore complete the tax position, valuation, payment funding and supporting documents before signing the PPJB instead of treating the later sale and purchase deed as the first tax event. The rule also identifies the deed date for exchanges, gifts, testamentary gifts, contributions to a company or other legal entity, partitions, mergers, consolidations, spin-offs and prizes.
Other property events have separate triggers. Inheritance is tied to the date the heir or representative registers the transfer with the land office. A court transfer follows the date of the final and binding decision. A new right follows the land-right grant decision, while a new right outside a prior release may instead follow the deed where the stated condition is met. An auction follows the winner designation date.
PBB-P2 arises when a person or entity owns, controls or uses land or a building. Registration requires a written Indonesian application to the Regent through the Head of Bakeuda, completed SPOP and LSPOP forms, the corporate deed for a legal entity and supporting evidence. The listed evidence includes identity documents, the land certificate, PBG or SLF if available and NPWP if held. If the taxpayer lacks a land certificate, a land-office decision or parcel map must support the file.
The amendment also defines the local tax event for operating businesses. PBJT follows the payment, delivery or consumption event for food and beverages, electricity, hotels, parking, arts and entertainment. Advertising tax follows the actual display of the advertisement. Groundwater tax follows the taking or use of groundwater. These trigger dates should be consistent across contracts, invoices, operational records and local tax reporting.
An advertising-tax registration must be submitted at least seven days before display and include the application, SPOP, responsibility statement, landowner statement and supporting identity, company and tax documents. Exemptions include advertising through internet, television, radio and periodicals, labels or brands attached to goods, government advertising and specified noncommercial political, social, customary, religious, educational, health and safety notices.
A premises sign is not automatically exempt. A business name sign attached to the building is limited to 0.5 square metres. A professional name sign is limited to 2 square metres and must follow the rules governing the profession. Investors and operators should therefore review both permanent signs and temporary campaign material before installation, while property teams should treat the PPJB date as a transaction control point for BPHTB.
Required action
- For every Tabanan property acquisition, identify the PPJB signing date as the BPHTB tax event and complete the valuation, funding, filing and document plan before that date rather than relying on the later sale deed.
- Map non-sale property transfers to the correct trigger, including the relevant deed for exchanges, gifts, testamentary gifts, capital contributions, partitions, mergers, consolidations, spin-offs and prizes, inheritance registration, a final court decision, a land-right grant or the auction-winner designation.
- Review PBB-P2 registration files for the written application, SPOP and LSPOP, corporate deed where applicable, identity documents, land certificate, PBG or SLF if available and NPWP if held.
- Where a taxpayer does not yet hold a land certificate, obtain the land-office decision or parcel map required as replacement supporting evidence before submitting the PBB-P2 registration.
- Submit an advertising-tax registration to the Regent through the Head of Bakeuda at least seven days before display, using the required SPOP, responsibility statement, landowner statement, identity evidence, corporate deed and NPWP where applicable.
- Measure every business or professional name sign before relying on the premises-sign exemption. A business name sign attached to the premises is limited to 0.5 square metres, while a professional name sign is limited to 2 square metres and must comply with the rules governing that profession.
- Reconcile hospitality, food and beverage, electricity, parking, arts and entertainment, groundwater and advertising processes to the stated tax-event date so invoices, payment records, meter records and tax returns use the same transaction period.