On 9 October 2026, KP2KP Mempawah, West Kalimantan, conducted a technical socialization workshop for Land Deed Officials (Pejabat Pembuat Akta Tanah – PPAT) across Mempawah Regency, focusing on the optimization of Income Tax (PPh) Article 4(2) validation for land and building rights transfers. The session references Director General of Taxes Regulation PER-24/PJ/2021 on Procedures for Payment, Deposit, and Reporting of PPh Article 4(2), and the latest e-PHTB application update (Version 3.2) released September 2026. PPATs are legally responsible for ensuring PPh Article 4(2) is paid before executing transfer deeds, with the tax base calculated on the higher of transaction value or Tax Object Sale Value (NJOP). The workshop addressed frequent errors: incorrect NJOP application for mixed-use properties, missing spouse consent documentation for marital assets, and delayed deposit reporting causing deed registration rejection at the National Land Agency (BPN).
Key Takeaways
- e-PHTB 3.2 Enhancements: The updated application auto-populates NJOP from BPN’s integrated database, enforces mandatory NPWP/NIK validation for both transferor and transferee, and generates real-time deposit confirmation codes for BPN’s electronic deed registration system (e-Daftar).
- PPAT Sanction Regime: Under Article 19 of PER-24/PJ/2021, PPATs executing deeds without verified PPh payment face administrative fines of IDR 1 million per deed and potential license suspension by the Ministry of Law and Human Rights.
- Joint Monitoring Task Force: KP2KP Mempawah established a quarterly coordination forum with BPN Mempawah and the Regional Revenue Agency (Bapenda) to audit a random 10% sample of transferred deeds for PPh compliance.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement