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Control of Possession of Agriculture Land

Control of Possession of Agriculture Land
Background On 22 April 2016, the Government of Republic of Indonesia enacted Minister of Agrarian and Spatial Planning/Head of National Land Agency No. 18 of 2016 (“Regulation No. 18/2016”). The Regulation No. 18/2016 is issued with a background that the provisions of limitation of agriculture land possession as set out in Article 17 of Law…
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Determination and Stipulation of Location of Transit Oriented Development Area

Determination and Stipulation of Location of Transit Oriented Development Area
Under the Regulation of Minister of Agrarian and Spatial Planning/Head of National Land Agency No. 16 of 2017 on Development Guideline of Transit Oriented Area (“Minister Regulation 16/2017”), there are three stages for determining and stipulating the transit oriented development area (“TOD Area”), as follows: determination of potential location of TOD Area; determination of typology…
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Income Tax on The Renting Out of Land and/or Building

Income Tax on The Renting Out of Land and/or Building
Background Government of Republic of Indonesia recently issued Government Regulation No. 34 of 2017 regarding Income Tax on the Revenue of Renting out Land And/or Building (“Government Regulation 34/2017”). This regulation will come into force on 2 January 2018. Government Regulation 34/2017 revokes the Government Regulation No. 29 of 2017 regarding Income Tax Payment on…
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Determination of Ownership Right

Determination of Ownership Right
Learning Points: The sale and purchase of buildings that are constructed on the land cannot be considered as the sale and purchase of the land, unless written clearly under the notarial deeds. The land occupation towards state land cannot be considered as holding the land with good faith, and the holder of land is not…
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Settlement Possession of Land in the Forest Territory

Settlement Possession of Land in the Forest Territory
Background Existence of community who possesses a land in the forest territoryrequires separate attention on its legal certainty aspect by the government. To settle and give legal protection to community who possesses a land in the forest territory, the Government of Republic Indonesian enacted Presidential Regulation Number 88 of 2017 on Settlement over Possession of…
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Extinguishment of Mortgage Rights Documents

Extinguishment of Mortgage Rights Documents
Background Minister of Agrarian and Spatial Planning/Head of National Land Agency enacted the Minister Regulation No. 14 of 2017 regarding Procedures on Extinguishment of Mortgage Rights over the Land and Objects related to the Land Documents (“Minister Regulation No. 14/2017”), which came into force since 15 August 2017. Extinguishment of Mortgage Right Documents Document of…
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Registration of Land Right Transfer in the Event of Tax Amnesty

Registration of Land Right Transfer in the Event of Tax Amnesty
Background Minister of Agrarian and Spatial Affairs/Head of National Land Agency (“Minster of ATR”) issued Minister Regulation No. 15 of 2017 on Registration of Land Transfer in relation to Tax Amnesty (“PERMEN ATR No. 15/2017”) which became effective since 15 August 2017. This Permen ATR No 15/2017 is issued to improve the land services conducted…
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