On 1 October 2026, the Regional Tax Office (Kanwil DJP) of Jakarta Barat convened a technical workshop on optimizing Income Tax (PPh) validation for Land and Building Rights Transfers (Pengalihan Hak atas Tanah dan Bangunan). This initiative addresses revenue leakage risks in high-value property transactions across Greater Jakarta, referencing Article 4(2) of Law No. 36/2008 on Income Tax and Government Regulation (PP) No. 34/2016 on PPh Final for Land/Building Transfers. The workshop introduces enhanced data matching between the DJP’s CoreTax platform, National Land Agency (BPN) records, and notary deed repositories to auto-flag underreported transaction values. Participants include tax auditors, notaries, and land deed officials (PPAT).
Key Takeaways
- Integrated Data Ecosystem: Real-time linkage between CoreTax and BPN’s Electronic Land Administration System (e-Tanah) enables immediate verification of Sale and Purchase Deed (AJB) values against declared PPh Final payments.
- Risk-Based Audit Triggers: New algorithms identify discrepancies exceeding 15% between declared and market values, prioritizing audit resources for high-risk property segments including luxury condominiums and commercial land banks.
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