Respek Bali
ENIDRU

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Glossary

Plain definitions of the Indonesian terms you meet in a property deal in Bali, each with the law it comes from.

Last checked 6 October 2026

Draft, under notary review

General information, not legal advice.

How to use this glossary

The Indonesian legal and administrative terms you meet when you buy, lease or build in Bali, in alphabetical order. Each entry says what the law says, with the regulation and article, and what applies to foreigners where the law says something specific.

Terms on other pages of this guide link here the first time they appear on a page.

AJB (Akta Jual Beli)

The deed of sale. PP 24/1997 requires a PPAT deed to register a land transfer by sale. For apartment units (sarusun) UU 20/2011 says that a sale after the building is complete is made by an AJB.

  1. PP 24/1997, Pasal 37(1) 2 October 2026
  2. UU 20/2011, Pasal 44(1) 2 October 2026

APOA (Aplikasi Pelaporan Orang Asing)

APOA (Aplikasi Pelaporan Orang Asing, the Foreign Persons Reporting Application) is the online application of the Directorate General of Immigration, part of the Ministry of Immigration and Corrections (Kemenimipas), through which the owner or manager of a lodging gives the data of foreign guests. The owner or manager of a lodging must give the data of the foreigners who stay there when an immigration officer or a police officer asks for it (UU 6/2011 Pasal 72(2), as amended by UU 63/2024). The duty to give the data when an officer asks is in the Act (UU 6/2011 Pasal 72(2)) and in PP 31/2013 Pasal 187(2). PP 31/2013 Pasal 188(2) adds that the data must be handed to an immigration officer for immigration supervision, and does not say that this happens only on request. Neither text sets a deadline.

  1. Undang-Undang Nomor 63 Tahun 2024 tentang Perubahan Ketiga atas Undang-Undang Nomor 6 Tahun 2011 tentang Keimigrasian, Pasal I angka 5 (Pasal 72 ayat (1) sampai (3)) dan angka 9 (Pasal 117) 3 October 2026
  2. Peraturan Pemerintah Nomor 31 Tahun 2013 tentang Peraturan Pelaksanaan Undang-Undang Nomor 6 Tahun 2011 tentang Keimigrasian, Pasal 187 dan Pasal 188 ayat (1) dan (2) 3 October 2026
  3. Direktorat Jenderal Imigrasi, Aplikasi Pelaporan Orang Asing (APOA), halaman utama 3 October 2026

ATR/BPN (Kementerian Agraria dan Tata Ruang/Badan Pertanahan Nasional)

Kementerian ATR is the ministry that runs government affairs on land and the spatial-planning sub-affair of public works; BPN (Badan Pertanahan Nasional) is the non-ministerial agency doing government work on land. Under Permen ATR/BPN 6/2025 the Kementerian ATR/BPN reports to the President and is led by a Minister who is at the same time the Head of BPN.

  1. Permen ATR/Kepala BPN 6/2025, Pasal 1(2) 2 October 2026
  2. Permen ATR/Kepala BPN 6/2025, Pasal 1(1) 2 October 2026
  3. Permen ATR/Kepala BPN 6/2025, Pasal 2(1) 2 October 2026
  4. Permen ATR/Kepala BPN 6/2025, Pasal 2(2) 2 October 2026

Awig-awig

Awig-Awig are the rules made by the Desa Adat and/or Banjar Adat that apply to Krama Desa Adat, Krama Tamiu and Tamiu.

  1. Perda Provinsi Bali 4/2019, Pasal 1(29) 2 October 2026

Bale Kerta Adhyaksa

Perda Bali 5/2025 created the Bale Kerta Adhyaksa, in force since 18 February 2026, which works with the public prosecutor's office to settle minor criminal matters, simple civil matters and community disputes restoratively within a desa adat's area. It excludes, among others, adat matters, serious crimes and matters already at investigation, prosecution or trial. Its settlement can be a final peace decision that binds the parties, which is not a court judgment. The Perda does not mention land disputes.

  1. Peraturan Daerah Provinsi Bali Nomor 5 Tahun 2025 tentang Bale Kerta Adhyaksa di Bali, Pasal 1, 11, 12 dan 24 2 October 2026

Banjar (Banjar Adat atau Banjar Suka Duka)

A Banjar Adat (Banjar Suka Duka) is a part of a Desa Adat.

  1. Perda Provinsi Bali 4/2019, Pasal 1(9) 2 October 2026
  2. Perda Provinsi Bali 4/2019, Pasal 1(29) 2 October 2026

Bendesa Adat (Bandesa Adat)

Bandesa Adat (also called Kubayan, or another local name) is the head of the Desa Adat's board of officials (prajuru).

  1. Perda Provinsi Bali 4/2019, Pasal 1(16) 2 October 2026

BHUMI

BHUMI ATR/BPN is the Kementerian ATR/BPN website with an interactive land map that stores geospatial data from the ministry's work units.

  1. BHUMI ATR/BPN (situs resmi Kementerian ATR/BPN), Meta description 2 October 2026

BPHTB (Bea Perolehan Hak atas Tanah dan Bangunan)

BPHTB is a tax on the acquisition of land and/or building rights. It is collected by the regency/city government where the land or building is located. The rate is set by regional regulation (Perda) and may not exceed 5%. For a sale, the tax becomes due on the date the PPJB is made and signed.

  1. UU 1/2022, Pasal 1(37) 2 October 2026
  2. UU 1/2022, Pasal 47(1) 2 October 2026
  3. UU 1/2022, Pasal 49 huruf a 2 October 2026
  4. UU 1/2022, Pasal 48(2) 2 October 2026

BPKB (Buku Pemilik Kendaraan Bermotor)

Registration gives the owner three things: the BPKB (the owner's book), the STNK (the registration certificate) and the number plate, TNKB (UU 22/2009 Pasal 65(2)). The BPKB serves as proof of the vehicle's legitimacy and of ownership (Perpol 7/2021 Pasal 16(1)) and stays valid as long as ownership is not transferred (UU 22/2009 Pasal 70(1)).

  1. Undang-Undang Nomor 22 Tahun 2009, Pasal 64 ayat (1), Pasal 65 ayat (2), Pasal 67 ayat (1), Pasal 70 dan Pasal 71 ayat (1) 6 October 2026
  2. Peraturan Kepolisian Nomor 7 Tahun 2021 tentang Registrasi dan Identifikasi Kendaraan Bermotor, Pasal 10 ayat (6), Pasal 16 ayat (1), Pasal 29, 30, 73 dan Pasal 87 6 October 2026

Desa Adat

A Desa Adat is a unit of customary-law society in Bali that has its own territory, status, original structure, traditional rights, wealth, traditions and etiquette passed down over generations, bound by a holy place (kahyangan tiga or kahyangan desa), with authority and the right to manage its own affairs.

  1. Perda Provinsi Bali 4/2019, Pasal 1(8) 2 October 2026
  2. UU 6/2014, Pasal 1(1) 2 October 2026

Dokumen keimigrasian

PP 18/2021 lets a foreigner own a house or apartment if the foreigner holds immigration documents (dokumen keimigrasian) in line with the law. In the elucidation of Pasal 69(1), dokumen keimigrasian means a visa, passport or stay permit (izin tinggal).

  1. Peraturan Pemerintah Nomor 18 Tahun 2021, Pasal 1 angka 14, Pasal 34, 49, 50, 62, 67, 69 dan 71, Penjelasan Pasal 69 ayat (1) dan Penjelasan Pasal 71 ayat (2) 2 October 2026

Girik

Girik is one of the old written land-tax records listed in the explanation of PP 24/1997 Pasal 24 as evidence of earlier ownership when land is first registered. Under PP 18/2021 Pasal 96, written proof of land formerly held under customary law (alat bukti tertulis Tanah bekas milik adat) had to be registered within 5 years of the regulation taking effect; after that it is declared no longer valid as proof of a land right and serves only as a pointer (petunjuk) in land registration.

  1. PP 24/1997, Penjelasan Pasal 24(1) huruf k 2 October 2026
  2. PP 18/2021, Pasal 96(1) 2 October 2026
  3. PP 18/2021, Pasal 96(2) 2 October 2026
  4. PP 18/2021, Penjelasan Pasal 96(1) 2 October 2026

GSB (Garis Sempadan Bangunan)

GSB is the line that limits how close a building may be built to the front, rear and sides of the plot.

  1. PP 16/2021, Pasal 1(9) 2 October 2026
  2. PP 16/2021, Pasal 1(10) 2 October 2026

Hak Guna Bangunan

Hak Guna Bangunan is the right to erect and own buildings on land that is not one's own (UUPA Pasal 35(1)). Under PP 18/2021 it can be granted on State land, Hak Pengelolaan land or Hak Milik land. On State or Hak Pengelolaan land the term is up to 30 years, extendable by up to 20 years and then renewable for up to 30 years (Pasal 37(1)), on application and if the conditions in Pasal 40(1) are met (on HPL land with the HPL holder's approval, Pasal 40(2)). On Hak Milik land it is granted for up to 30 years and can only be renewed, by agreement with the owner and a new deed made by a PPAT (Pasal 37(2), 40(3)).

HGB can be granted only to Indonesian citizens and to legal entities established under Indonesian law and domiciled in Indonesia (PP 18/2021 Pasal 34); a holder that stops qualifying must release or transfer it within 1 year (Pasal 35). A foreigner holding the required immigration documents (Pasal 67(1)c, 69(1)) may own an apartment unit built on HGB or Hak Pakai land, for units built in special economic zones, free trade zones and free ports, industrial areas and other economic zones; the elucidation of Pasal 71(2) says other economic zones include urban areas, areas supporting urban areas and tourism areas.

  1. UU 5/1960, Pasal 35(1) 2 October 2026
  2. PP 18/2021, Pasal 34 2 October 2026
  3. PP 18/2021, Pasal 37(1) 2 October 2026
  4. PP 18/2021, Pasal 71(1)b 2 October 2026

Hak Guna Usaha

Hak Guna Usaha is the right to cultivate land directly controlled by the State for agriculture, fisheries or livestock (UUPA Pasal 28(1)). Under PP 18/2021 it can be granted on State land or Hak Pengelolaan land (Pasal 21) by decision of the Minister, and it arises on registration at the Kantor Pertanahan (Pasal 23-24). It is held by Indonesian citizens and legal entities under Indonesian law (Pasal 19), for up to 35 years, extendable by up to 25 and renewable for up to 35 (Pasal 22(1)).

PP 18/2021 Pasal 19 lists only Indonesian citizens and Indonesian legal entities as holders.

  1. UU 5/1960, Pasal 28(1) 2 October 2026
  2. PP 18/2021, Pasal 19, 21, 22 dan 23 2 October 2026

Hak Milik

Hak Milik is the hereditary, strongest and fullest right a person can hold over land. It can pass to other people and must be registered under the land registration system.

Only Indonesian citizens may hold Hak Milik (UUPA Pasal 21(1)). A foreigner who gets it by inheritance without a will or by marital property mixing must give it up within one year (Pasal 21(3)). Any sale or other act meant to pass Hak Milik to a foreigner, directly or indirectly, is void by law and the land falls to the State (Pasal 26(2)).

  1. UU 5/1960, Pasal 20(1) 2 October 2026
  2. UU 5/1960, Pasal 21(1) 2 October 2026
  3. UU 5/1960, Pasal 21(3) 2 October 2026
  4. UU 5/1960, Pasal 26(2) 2 October 2026

Hak Milik atas Satuan Rumah Susun

Hak milik atas satuan rumah susun is ownership of an apartment unit. PP 18/2021 lists who may be granted it, including foreigners who hold a permit under the law.

PP 18/2021 Pasal 67(1) lists 'Orang Asing yang mempunyai izin sesuai dengan ketentuan peraturan perundang-undangan' among eligible holders, and Pasal 71(1)b says the apartment building must stand on Hak Pakai or HGB land (State land, HPL land, or Hak Milik land). Pasal 71(2) covers units built in special economic zones, free trade zones and free ports, industrial areas and other economic zones; the elucidation of Pasal 71(2) says other economic zones include urban areas, areas supporting urban areas and tourism areas.

  1. PP 18/2021, Pasal 67(1) 2 October 2026
  2. PP 18/2021, Pasal 1(10) 2 October 2026
  3. PP 24/1997, Pasal 9(1)d 2 October 2026

Hak Pakai

Hak Pakai is the right to use and/or take the produce of State land or another person's land, on terms set in the grant decision or in an agreement with the owner. Under PP 18/2021, a time-limited Hak Pakai on State or Hak Pengelolaan land runs up to 30 years, extendable by up to 20 and renewable for up to 30; on Hak Milik land it is granted for up to 30 years and renewed by a new deed.

Foreigners are expressly eligible: UUPA Pasal 42 lists 'orang asing yang berkedudukan di Indonesia', and PP 18/2021 Pasal 49(2) lists 'Orang Asing' for time-limited Hak Pakai. A foreigner who holds immigration documents under the law (Pasal 69(1)) may own a residential house (rumah tapak) on Hak Pakai, including Hak Pakai over Hak Milik (by agreement made in a PPAT deed) or over Hak Pengelolaan land (by land-use agreement with the HPL holder) (Pasal 71(1)a). Ownership is subject to limits on minimum price, plot size, number of plots/units and residential use (Pasal 72), which a ministerial regulation sets out (Pasal 73).

  1. UU 5/1960, Pasal 41(1) 2 October 2026
  2. UU 5/1960, Pasal 42 2 October 2026
  3. PP 18/2021, Pasal 52(1) 2 October 2026
  4. PP 18/2021, Pasal 71(1)a 2 October 2026

Hak Pengelolaan

Hak Pengelolaan is a right derived from the State's right to control land, where part of the State's authority is delegated to the holder. It can originate from State land or customary (ulayat) land.

A foreigner can hold Hak Pakai on a house plot over HPL land through a land-use agreement with the HPL holder (PP 18/2021 Pasal 71(1)a).

  1. PP 18/2021, Pasal 1(3) 2 October 2026
  2. PP 18/2021, Pasal 4 2 October 2026
  3. PP 18/2021, Pasal 5(2) 2 October 2026

Hak Sewa (Hak Sewa untuk Bangunan)

A person or legal entity has a hak sewa over land when they may use another person's land for building purposes by paying the owner rent. Rent may be paid once or at set intervals, and before or after the land is used.

UUPA Pasal 45 lists 'orang asing yang berkedudukan di Indonesia' among those who may hold a hak sewa.

  1. UU 5/1960, Pasal 44(1) 2 October 2026
  2. UU 5/1960, Pasal 45 2 October 2026
  3. UU 5/1960, Pasal 16(1) 2 October 2026

Hak Tanggungan (Hak Tanggungan atas tanah beserta benda-benda yang berkaitan dengan tanah)

Hak Tanggungan is a security right placed on a land right (with or without things that form one unit with the land) to secure payment of a specific debt, giving a certain creditor priority over other creditors (UU 4/1996 Pasal 1(1)). It is granted by a deed, the Akta Pemberian Hak Tanggungan, made by a PPAT (Pasal 10(2)), which must be registered at the Kantor Pertanahan (Pasal 13(1)); the Hak Tanggungan comes into being on the date of its land-book entry (Pasal 13(5)).

  1. UU 4/1996, Pasal 1(1), 10(2) dan 13 2 October 2026

Harta bersama

Under the Marriage Law, property acquired during the marriage becomes joint property (harta bersama). Property each spouse brought into the marriage, and property each receives as a gift or by inheritance, stays under that spouse's own control unless the spouses decide otherwise.

For joint property, a spouse may act with the consent of both spouses. If the marriage ends by divorce, joint property is governed by the spouses' 'respective law' (hukumnya masing-masing); the Law does not define that term.

  1. Undang-Undang Nomor 1 Tahun 1974 tentang Perkawinan, Pasal 35 sampai 37, 57 sampai 60 dan 62 2 October 2026

IMEI (International Mobile Equipment Identity)

The IMEI (International Mobile Equipment Identity) is a number of 15 digits that identifies one mobile phone, handheld computer or tablet that uses a SIM card (Permenkominfo 1/2020 Pasal 1(1) and (4)).

Each operator runs an equipment identity register (EIR) connected to a central register, the CEIR, which the ministry in charge of industry manages (Pasal 1(7), (8) and 2(1), (6)). Before an operator gives a phone access to the network it must check the IMEI against the CEIR (Pasal 3(1)). The check is made against the product registration data that the Ministry of Industry holds and, where needed, also against international IMEI data (Pasal 3(2), (3)). A phone that passes goes on the white list (Pasal 3(4)).

Three lists decide. The white list gives access, the black list gives none, and the grey list gives access for a limited time or on other conditions (Pasal 1(10) to (12)).

  1. Peraturan Menteri Komunikasi dan Informatika Nomor 1 Tahun 2020 tentang Pengendalian Alat dan/atau Perangkat Telekomunikasi yang Tersambung ke Jaringan Bergerak Seluler Melalui Identifikasi International Mobile Equipment Identity, Pasal 1 sampai 3, 6, 7 dan 8 6 October 2026

ITBX (matrix of activities and land uses)

ITBX is the usual name of the table of activities and land uses in the zoning regulation of a detailed plan (RDTR). It classes each activity in each zone as I (allowed), T (allowed with a limit that can be measured), B (allowed on a condition) or X (not allowed). Activities are named by KBLI code, at least three digits.

A plan may number the classes. The Kuta Selatan plan splits T into T1, T2 and T3 and B into B1 and B2, and its key says what each means.

  1. ITBX, Petunjuk Teknis ATR/BPN 1/Juknis-HK.02.02/II/2024 (peraturan zonasi dan matriks ITBX) 4 October 2026
  2. Perbup Badung 59/2021, Pasal 37(1) 4 October 2026

Kantor Pertanahan

The Kantor Pertanahan is the ministry's vertical office at regency or city level. It registers land rights and maintains the public land registration records.

  1. PP 18/2021, Pasal 1(20) 2 October 2026
  2. PP 24/1997, Pasal 1(23) 2 October 2026

KBLI (Klasifikasi Baku Lapangan Usaha Indonesia)

KBLI is the classification code regulated by the non-ministerial government agency responsible for statistics.

Since 15 June 2026 OSS applies KBLI 2025 (Peraturan BPS 7/2025). PP 28/2025, Permenpar 6/2025 and the investment list still cite the 2020 codes, so read both numberings.

  1. PP 28/2025, Pasal 1(20) 2 October 2026
  2. PP 28/2025, Pasal 211 2 October 2026
  3. Sistem OSS, halaman KBLI, pengumuman penerapan KBLI 2025 (Peraturan Badan Pusat Statistik Nomor 7 Tahun 2025) 2 October 2026

KDB / KLB / KDH (Koefisien Dasar Bangunan / Koefisien Lantai Bangunan / Koefisien Daerah Hijau)

KDB is the percentage ratio of the total ground-floor area of the building to the plot area. KLB is the percentage ratio of the total floor area of the building to the plot area. KDH is the percentage ratio of the open space outside the building meant for planting to the plot area.

  1. PP 16/2021, Pasal 1(12) 2 October 2026
  2. PP 16/2021, Pasal 1(14) 2 October 2026
  3. PP 16/2021, Pasal 1(13) 2 October 2026

KITAP (Kartu Izin Tinggal Tetap)

Izin Tinggal Tetap is a permit given to certain foreigners to live and settle in Indonesia as residents of Indonesia (UU 6/2011 Pasal 1(23)). It is issued in the form of a card (Permenkumham 22/2023 Pasal 122(1)). Under UU 6/2011 Pasal 54(1) as amended by UU 6/2023 it can be given, among others, to a foreigner holding a limited stay permit as a clergy member, worker, investor or second-home holder (rumah kedua), to family through mixed marriage, to the spouse and/or child of an Izin Tinggal Tetap holder, and to former Indonesian citizens. Holders are residents (penduduk) of Indonesia (Pasal 54(3)).

Holders of an Izin Tinggal Tetap are residents (penduduk) of Indonesia (UU 6/2011 Pasal 54(3)).

  1. UU 6/2011, Pasal 1(23) 2 October 2026
  2. UU 6/2023, Pasal 106 angka 6 (mengubah Pasal 54 UU 6/2011) 2 October 2026
  3. Permenkumham 22/2023, Pasal 122(1) 2 October 2026

KITAS (Kartu Izin Tinggal Terbatas)

Izin Tinggal Terbatas is a permit given to a foreigner to live and be in Indonesia for a limited period. It is given to foreigners who enter on a limited-stay visa and to several other groups, including a foreigner lawfully married to an Indonesian citizen. It is issued in the form of a card.

PP 18/2021 Pasal 69(1) ties a foreigner's ability to own a home to holding immigration documents; it does not name KITAS or KITAP specifically.

  1. Permenkumham 22/2023, Pasal 1(15) 2 October 2026
  2. UU 6/2011, Pasal 52 huruf a 2 October 2026
  3. UU 6/2011, Pasal 52 huruf e 2 October 2026
  4. Permenkumham 22/2023, Pasal 106(8) 2 October 2026

KKPR (Kesesuaian Kegiatan Pemanfaatan Ruang)

KKPR is the conformity between a planned use of space and the spatial plan (RTR). A document confirming conformity is issued as a Konfirmasi KKPR (if checked against an RDTR) or a Persetujuan KKPR (if checked against a spatial plan other than an RDTR).

  1. PP 28/2025, Pasal 1(27) 2 October 2026
  2. PP 21/2021, Pasal 1(18) 2 October 2026
  3. PP 28/2025, Pasal 8(1)b 2 October 2026

Krama Desa Adat

Krama Desa Adat are Hindu members of Balinese society who are 'Mipil' (registered in the Desa Adat's membership system) and recorded as members of that Desa Adat.

  1. Perda Provinsi Bali 4/2019, Pasal 1(10) 2 October 2026
  2. Perda Provinsi Bali 4/2019, Pasal 1(13) 2 October 2026

LKPM (Laporan Kegiatan Penanaman Modal)

LKPM is the investment activity report: a report on the progress of the realised investment and on the problems the business actor faces, which must be made and submitted regularly.

  1. Permeninves/BKPM 5/2025, Pasal 1 angka 63 6 October 2026

Krama Tamiu

Krama Tamiu are Hindu members of Balinese society who are not 'Mipil' but are recorded in the local Desa Adat.

  1. Perda Provinsi Bali 4/2019, Pasal 1(11) 2 October 2026

LP2B (Lahan Pertanian Pangan Berkelanjutan)

LP2B (Lahan Pertanian Pangan Berkelanjutan) is farmland that is designated to be protected and developed consistently to produce staple food for national food self-reliance, security and sovereignty (UU 41/2009 Pasal 1(3)). Land designated as LP2B is protected and may not be converted to another use (Pasal 44(1)). Conversion is allowed only for the public interest and/or a national strategic project (Pasal 44(2) as amended by UU 6/2023), and for the public interest only on the conditions in Pasal 44(3). Central and regional governments designate LP2B in spatial plans using the protected-rice-field map (Perpres 4/2026 Pasal 16).

  1. UU 41/2009, Pasal 1(3) dan 44 2 October 2026
  2. UU 6/2023, Pasal 124 angka 1 (mengubah Pasal 44 UU 41/2009) 2 October 2026
  3. Peraturan Presiden Nomor 4 Tahun 2026, Pasal 16 2 October 2026

LSD (Lahan Sawah yang Dilindungi)

Under Perpres 4/2026 (which replaced Perpres 59/2019 on 4 February 2026), a rice field (lahan sawah) that is in the map of protected rice fields but has not yet been designated as sustainable food farmland (LP2B) in a spatial plan may not be converted to another use before the minister for land affairs and spatial planning gives a recommendation to change land use (Pasal 17(1)). The map is proposed by the Coordinating Minister for Food (Menko Pangan, head of the Integrated Team) and set by that minister (Pasal 15(1)); it must be integrated into the LP2B designation in spatial plans (Pasal 16, 27). 'LSD' is ATR/BPN usage; the Perpres says 'Lahan Sawah yang dilindungi'.

  1. Peraturan Presiden Nomor 4 Tahun 2026, Pasal 15, 16 dan 17 2 October 2026

Majelis Pengawas Notaris

Notaries are supervised by the Minister through the Majelis Pengawas, and PPAT by the land ministry.

A complaint against a notary goes to the Majelis Pengawas Daerah (MPD), the supervisory council for the notary's district or city, which the law itself names as the body that receives complaints from the public. MPD decisions can be appealed to the provincial Majelis Pengawas Wilayah (MPW), and then to the national Majelis Pengawas Pusat (MPP).

  1. Undang-Undang Nomor 2 Tahun 2014 tentang Perubahan atas Undang-Undang Nomor 30 Tahun 2004, Pasal I angka 39 dan 42, Pasal 44, 48 dan 49 2 October 2026
  2. Peraturan Menteri Hukum dan Hak Asasi Manusia Nomor 15 Tahun 2020 tentang Tata Cara Pemeriksaan Majelis Pengawas terhadap Notaris, Pasal 4, 6, 7, 36 dan 37 2 October 2026
  3. Peraturan Menteri ATR/Kepala BPN Nomor 2 Tahun 2018 tentang Pembinaan dan Pengawasan PPAT, Pasal 12 dan 13 2 October 2026
  4. UU 30/2004 tentang Jabatan Notaris 30 September 2026
  5. UU 2/2014 (amendment to UU 30/2004) 30 September 2026

MDA (Majelis Desa Adat)

MDA is the union (pasikian) of Desa Adat at provincial, regency/city and sub-district level in tiers. It has duties in the practice of customs and traditions rooted in Hindu teachings and local wisdom, and gives advice, opinions, guidance, interpretation and decisions on customs, tradition, culture, social-religious matters, local wisdom, customary law and the customary economy.

  1. Perda Provinsi Bali 4/2019, Pasal 1(24) 2 October 2026
  2. Perda Provinsi Bali 4/2019, Pasal 11(2) 2 October 2026

NIB (Nomor Induk Berusaha)

NIB is proof of registration of a business actor for carrying out business activity, and serves as the actor's identity in running that business.

  1. PP 28/2025, Pasal 1(12) 2 October 2026

NJOP (Nilai Jual Objek Pajak)

NJOP is the average price obtained from sales and purchases that took place fairly. Where there are no such sales, it is set by comparison with similar objects, new acquisition value or a substitute NJOP.

  1. UU 1/2022, Pasal 1(36) 2 October 2026
  2. UU 1/2022, Pasal 46(3) 2 October 2026

Nominee (pinjam nama)

'Nominee' (pinjam nama) is not a legal term in the reviewed texts. Two rules address it: UUPA says any sale, gift or other act meant to pass Hak Milik directly or indirectly to a foreigner is void by law and the land falls to the State; and UU 25/2007 bans agreements or statements that company shares in an investing PT are held for and on behalf of another person, and declares them void.

Land: transfers that pass Hak Milik to a foreigner directly or indirectly are void by law (UUPA Pasal 26(2)). Companies: foreign and domestic investors in a PT are barred from agreements that shares are held for another person (UU 25/2007 Pasal 33).

  1. UU 5/1960, Pasal 26(2) 2 October 2026
  2. UU 25/2007, Pasal 33(1) 2 October 2026
  3. UU 25/2007, Pasal 33(2) 2 October 2026

Notaris

A notaris is a public official with authority to make authentic deeds and other powers given by law. A notaris may make authentic deeds on all acts, agreements and decisions required by law or wanted by the parties, except where the law gives that task to another official.

  1. UU 30/2004 sebagaimana diubah dengan UU 2/2014, Pasal 1(1) dan 15(1) 2 October 2026

NPSN (Nomor Pokok Sekolah Nasional)

NPSN is the national number of a school, shown in the register. The ministry publishes the Data Referensi Kemendikdasmen (referensi.data.kemendikdasmen.go.id).

You can browse it from the province to the kabupaten or kota, the subdistrict and the school, filter by form (among them SPK SD and SPK SMP) and by status (state or private), or search by school name or by the NPSN.

A number in the register is not the licence. Ask the school for the licence and for the office that issued it.

The page "Data Akreditasi Sekolah" lets you search by NPSN or school name, filter and download the certificate.

  1. Kemendikdasmen, Data Referensi Pendidikan (dibaca 6 Oktober 2026) 6 October 2026
  2. BAN-PDM, Data Akreditasi Sekolah dan beranda (dibaca 6 Oktober 2026) 6 October 2026

Ombudsman (Ombudsman Republik Indonesia)

The Ombudsman of the Republic of Indonesia takes reports of maladministration in public services: unlawful conduct, abuse of authority or neglect of a legal duty that causes loss. The Ombudsman is not a court and does not decide ownership.

The Ombudsman rejects a report if a court is examining or has examined the matter, except a report about maladministration in the court process. If it finds maladministration it issues a Recommendation, which the office and its superior must carry out.

  1. Undang-Undang Nomor 37 Tahun 2008 tentang Ombudsman Republik Indonesia, Pasal 1 angka 3, Pasal 5, 6, 9, 23, 24, 36 sampai 38 2 October 2026
  2. Ombudsman Republik Indonesia, Perwakilan Bali 2 October 2026

Orang Asing

In PP 18/2021 an Orang Asing is a person who is not an Indonesian citizen and whose presence benefits Indonesia, who does business, works or invests in Indonesia. UU 6/2011 defines the term more simply as a person who is not an Indonesian citizen.

PP 18/2021 uses the term 'Orang Asing' for land purposes, which narrows it to foreigners who benefit Indonesia, do business, work or invest here.

  1. PP 18/2021, Pasal 1(14) 2 October 2026
  2. UU 6/2011, Pasal 1(9) 2 October 2026

OSS (Online Single Submission)

The OSS system is the integrated electronic system run by the OSS agency, used to carry out risk-based business licensing. The OSS agency is the ministry for investment affairs and coordination of capital investment.

  1. PP 28/2025, Pasal 1(21) 2 October 2026
  2. PP 28/2025, Pasal 550 huruf b 2 October 2026

Pacalang (Pacalang Desa Adat)

Pacalang is the traditional Balinese security task force formed by a Desa Adat to keep security and order within the Desa Adat's territory.

  1. Perda Provinsi Bali 4/2019, Pasal 1(20) 2 October 2026

Padruwen Desa Adat

Padruwen Desa Adat is all the wealth of the Desa Adat, tangible (materiil) and intangible (immateriil) (Perda Bali 4/2019 Pasal 1(33)). Land is one part of it: the Palemahan of a Desa Adat covers land owned by the Desa Adat and 'tanah guna kaya', which can be communal or individual land (Pasal 10(2)). A change in the status of the rights and function of Desa Adat land must be agreed through the Paruman Desa Adat or Banjar Adat (Pasal 11(1)); the agreement is delivered to the regency/city MDA (Pasal 11(2)) and the change is registered under the applicable legislation (Pasal 11(3)).

  1. Perda Provinsi Bali 4/2019, Pasal 1(33) 2 October 2026
  2. Perda Provinsi Bali 4/2019, Pasal 10(2) 2 October 2026
  3. Perda Provinsi Bali 4/2019, Pasal 11(1) 2 October 2026

Pararem

A pararem is a rule or decision of the Paruman Desa Adat that implements the Awig-Awig, or that sets new matters and/or resolves customary cases (perkara adat) in the Desa Adat.

  1. Perda Provinsi Bali 4/2019, Pasal 1(30) 2 October 2026
  2. Perda Provinsi Bali 4/2019, Pasal 1(25) 2 October 2026

PBB-P2 (Pajak Bumi dan Bangunan Perdesaan dan Perkotaan)

PBB-P2 is the tax on land and/or buildings that are owned, controlled and/or used by a person or entity. It is a regency/city tax.

  1. UU 1/2022, Pasal 1(33) 2 October 2026
  2. UU 1/2022, Pasal 4(2) 2 October 2026

PBG (Persetujuan Bangunan Gedung)

PBG is the approval given to the owner of a building to construct a new building, or to change, extend, reduce and/or maintain an existing one in line with the technical standards. A building that exists without PBG must obtain an SLF to get one.

  1. PP 16/2021, Pasal 1(17) 2 October 2026
  2. PP 16/2021, Pasal 346(2) 2 October 2026
  3. PP 16/2021, Pasal 346(3) 2 October 2026
  4. UU 6/2023, Pasal 13 huruf c 2 October 2026

PBJT (Pajak Barang dan Jasa Tertentu)

A villa let to guests owes a regional tax, PBJT on hotel services, on what guests pay. The operator calculates, files and pays it. Hotel services are the provision of accommodation, which may come with food, entertainment or other facilities, and are an object of PBJT (UU 1/2022 Pasal 1 angka 47 and Pasal 50). The guest is the tax subject, the seller of the service is the taxpayer, and the tax is self-assessed, with a return (SPTPD) (Pasal 5(2), (4), (5) and Pasal 56).

  1. Undang-Undang Nomor 1 Tahun 2022, Pasal 1 angka 47, Pasal 5 ayat (2), (4) dan (5), Pasal 50, Pasal 56 sampai 58 2 October 2026
  2. Undang-Undang Nomor 1 Tahun 2022, Pasal 53 ayat (1) dan (2) dan Penjelasan Pasal 53 ayat (1) huruf j 2 October 2026

Penyesuaian Pidana (UU 1/2026)

UU 1/2026 is the Undang-Undang Nomor 1 Tahun 2026 tentang Penyesuaian Pidana. It adjusts criminal penalties in other laws and in regional regulations (Perda) and amends the Criminal Code (KUHP, UU 1/2023) itself (Pasal VII). It came into force on 2 January 2026 (Pasal IX).

Where detention is threatened together with a fine, the detention is removed (Pasal II(3); Pasal IV(3) for a Perda, except a Perda on adat offences, Pasal IV(4)). Fines the law converts are stated as categories, for example category II for a fine of up to Rp10,000,000 and category IV for a fine of up to Rp200,000,000. A Perda fine below category II stays as written (Pasal IV(2)(a)).

For a provision with prison and a fine, a fine set as a multiple of the loss or gain (the elucidation names the general tax law and the building law UU 28/2002 as examples) is not converted into a category (Pasal II(5) and (7)). For other provisions, Lampiran I keeps some such fines as written, for example the building law's percentages of the building value (Lampiran I nomor 32); for provisions it does not list, the text does not say how such a fine is converted.

  1. Undang-Undang Nomor 1 Tahun 2026 tentang Penyesuaian Pidana, Pasal II, Pasal IV, Pasal VIII dan Lampiran I nomor 83 dan 184 2 October 2026
  2. Undang-Undang Nomor 1 Tahun 2026 tentang Penyesuaian Pidana, Pasal II ayat (5) dan (7), Pasal VIII, Penjelasan Pasal II ayat (7), dan Lampiran I nomor 32 2 October 2026
  3. Undang-Undang Nomor 1 Tahun 2026 tentang Penyesuaian Pidana, Pasal IV ayat (2) dan (3) 2 October 2026
  4. Undang-Undang Nomor 1 Tahun 2026 tentang Penyesuaian Pidana, Pasal II ayat (3), (5) dan (7), Pasal IV ayat (2) sampai (4), Pasal VII, Pasal IX, Penjelasan Pasal II ayat (7) dan Lampiran I nomor 32 2 October 2026

Penyetaraan (recognising foreign school years)

The ministry runs an online service, e-layanan Kemendikdasmen, that assesses a diploma or study record from a foreign education system as equal to the national diploma of the primary, lower secondary or upper secondary level, Paket A, B and C included. Upper secondary vocational schools (SMK) go to the vocational directorate of the ministry. The service is free, the letter is signed electronically and needs no legalisation, and the stated time is at most 5 working days from the day the file is complete (the service's FAQ, read on 6 October 2026).

Who may apply. Indonesian and foreign pupils who finished primary, lower or upper secondary school at a foreign school abroad; foreign pupils who finished at an international school, an SPK or a diplomatic school in Indonesia; Indonesian pupils from an international school or an SPK only up to school year 2014/2015. Indonesian pupils of later years at an SPK hold a national diploma and need no equivalence.

The admission regulation, for its part, does not name the equivalence letter as a condition of transfer: it asks for the diploma or other proof that the level was finished, and a placement test (Pasal 58). Whether a given school asks for the letter is not in the texts we read.

  1. Kemendikdasmen, e-layanan Penyetaraan Ijazah, beranda dan FAQ (dibaca 6 Oktober 2026) 6 October 2026
  2. Peraturan Menteri Pendidikan Dasar dan Menengah Nomor 3 Tahun 2025 tentang Sistem Penerimaan Murid Baru, Pasal 58 6 October 2026

Perjanjian pemisahan harta (Perjanjian pemisahan harta antara suami dan istri)

PP 18/2021 says an Indonesian citizen who marries a foreigner may hold the same land rights as other citizens. That land is not joint marital property if this is shown by an agreement separating the spouses' property, made in a notarial deed.

An Indonesian citizen married to a foreigner can hold land rights like other citizens (PP 18/2021 Pasal 70(1)); the land is not joint property if proven by a notarial property separation agreement (Pasal 70(2)).

  1. PP 18/2021, Pasal 70(2) 2 October 2026
  2. PP 18/2021, Pasal 70(1) 2 October 2026

Perjanjian perkawinan

Pasal 29 of the Marriage Law lets spouses make a written agreement. Originally it had to be made at or before the wedding and ratified by the marriage registrar. It took effect from the wedding, and during the marriage it could not be changed unless both agreed and third parties were not harmed.

On 27 October 2016 the Constitutional Court (decision 69/PUU-XIII/2015) ruled that Pasal 29(1) has no binding force unless read this way: at the time of, before or during the marriage, the two parties may by mutual consent submit a written agreement ratified by the marriage registrar or a notary, and its content also binds third parties insofar as they are concerned. The agreement takes effect from the wedding unless it says otherwise. During the marriage it may cover marital property or other matters, and it cannot be changed or revoked unless both agree and the change does not harm third parties.

  1. Undang-Undang Nomor 1 Tahun 1974 tentang Perkawinan, Pasal 29 2 October 2026
  2. Putusan Mahkamah Konstitusi Nomor 69/PUU-XIII/2015, Pertimbangan Hukum 3.9 dan Amar angka 1 dan 3 2 October 2026

Persetujuan Lingkungan (AMDAL, UKL-UPL and SPPL)

Persetujuan Lingkungan is the environmental approval of a business or activity: a decision that the plan is environmentally feasible, or a statement of commitment to manage the environment, approved by the central or regional government (UU 32/2009 Pasal 1 angka 35, as amended by UU 6/2023). It has three levels, by impact, size and place: Amdal (an environmental impact study, ending in a Surat Keputusan Kelayakan Lingkungan Hidup), UKL-UPL (a management and monitoring form, ending in a Pernyataan Kesanggupan Pengelolaan Lingkungan Hidup) and SPPL (a self-statement issued with the NIB). The Minister's list of activities and sizes is Permen LHK 4/2021.

  1. Peraturan Pemerintah Nomor 22 Tahun 2021, Pasal 1 angka 4 sampai 9 dan Pasal 3 sampai 7 16 October 2026
  2. Undang-Undang Nomor 6 Tahun 2023, Pasal 22 angka 1 (Pasal 1 angka 35 Undang-Undang Nomor 32 Tahun 2009) 16 October 2026

PKKPR (Persetujuan Kesesuaian Kegiatan Pemanfaatan Ruang)

A Persetujuan KKPR is a document stating that a planned use of space conforms to a spatial plan other than an RDTR. Where an RDTR exists and is integrated into the OSS system, a Konfirmasi KKPR (conformity with the RDTR) is used instead; where the RDTR is not yet integrated, a Persetujuan KKPR is still needed.

  1. PP 21/2021, Pasal 1(19) 2 October 2026
  2. PP 21/2021, Pasal 1(18) 2 October 2026
  3. Peraturan Menteri ATR/Kepala BPN Nomor 13 Tahun 2021, Pasal 25 dan 29 2 October 2026

PMA (Penanaman Modal Asing)

Penanaman modal asing is investing capital to do business in Indonesia carried out by a foreign investor, whether with entirely foreign capital or jointly with a domestic investor. A foreign investor (penanam modal asing) is a foreign citizen, foreign business entity and/or foreign government investing in Indonesia.

  1. UU 25/2007, Pasal 1(3) 2 October 2026
  2. UU 25/2007, Pasal 1(6) 2 October 2026

PPAT (Pejabat Pembuat Akta Tanah)

A PPAT is a public official authorised to make authentic deeds on certain legal acts about land rights or ownership of apartment units. A transfer of a land right by sale, exchange, gift and similar acts can be registered only if it is proven by a deed made by a competent PPAT (auction transfers excepted).

  1. PP 24/2016, Pasal 1(1) 2 October 2026
  2. PP 24/1997, Pasal 37(1) 2 October 2026

PPh final (pengalihan hak atas tanah dan bangunan)

Income from transferring land and/or building rights, and from a PPJB for them, is subject to a final income tax. The general rate is 2.5% of the gross transfer value; 1% applies to simple houses and simple apartments transferred by a business whose main activity is such transfers; 0% applies to transfers to the government for public-interest land acquisition.

  1. PP 34/2016, Pasal 1(1) 2 October 2026
  2. PP 34/2016, Pasal 1(2) 2 October 2026
  3. PP 34/2016, Pasal 2(1)a 2 October 2026
  4. PP 34/2016, Pasal 3(1) 2 October 2026

PPJB (Perjanjian Pengikatan Jual Beli)

A PPJB (perjanjian pengikatan jual beli) is a preliminary sale-and-purchase agreement made before the final deed of sale. UU 20/2011 allows a sale of an apartment unit before the building is finished through a PPJB made before a notaris, once these are certain: land ownership status, the building approval (Persetujuan Bangunan Gedung, PBG), utilities, at least 20% built, and the promised terms (Pasal 43 as amended by UU 6/2023). Tax law treats the date a PPJB is made and signed as the point when BPHTB becomes due on a sale (UU 1/2022 Pasal 49 huruf a).

  1. UU 20/2011, Pasal 43 2 October 2026
  2. UU 6/2023, Pasal 51 angka 12 (mengubah Pasal 43 UU 20/2011) 2 October 2026
  3. UU 1/2022, Pasal 49 huruf a 2 October 2026

PT PMA (Perseroan Terbatas Penanaman Modal Asing)

'PT PMA' is the common name for a limited liability company (perseroan terbatas) used for foreign investment. UU 25/2007 says foreign investment must take the form of a PT under Indonesian law and domiciled in Indonesia, unless another law says otherwise.

Foreign investment must be made through an Indonesian-law PT based in Indonesia (UU 25/2007 Pasal 5(2)). Agreements stating that shares are held for another person are void (Pasal 33).

  1. UU 25/2007, Pasal 5(2) 2 October 2026
  2. UU 25/2007, Pasal 33(2) 2 October 2026

PTUN (Pengadilan Tata Usaha Negara)

A suit to cancel a state administrative decision must be filed within 90 days from the day the decision was received or announced (UU 5/1986 Pasal 55). Bali has one first-instance administrative court, PTUN Denpasar. Appeals go to the high administrative court in Mataram (PT TUN Mataram), whose area covers Bali, NTB and NTT.

  1. Undang-Undang Nomor 5 Tahun 1986 tentang Peradilan Tata Usaha Negara, Pasal 55 2 October 2026
  2. Situs resmi PTUN Denpasar, wilayah hukum (merujuk Undang-Undang Nomor 10 Tahun 2021, Pasal 2) 2 October 2026

RDTR (Rencana Detail Tata Ruang)

RDTR (Rencana Detail Tata Ruang) is a detailed plan for the space of a regency or city, complete with that regency's or city's zoning regulation (PP 21/2021 Pasal 1(6)). It is the detailed plan under the regency or city RTRW (Pasal 5(3)). A regency/city RDTR is set by a regional-head regulation (peraturan bupati/wali kota) after the Minister gives substantive approval (Pasal 85 huruf d, 91(1)).

  1. PP 21/2021, Pasal 1(6), 5(3), 85 huruf d dan 91(1) 2 October 2026

Roya (pencoretan of a Hak Tanggungan)

Roya, in the law pencoretan, is the striking of a Hak Tanggungan note from the land book and the certificate of the land right by the land office, once the Hak Tanggungan has ended (UU 4/1996 Pasal 22(1)). The Elucidation says it is done for administrative order and has no legal effect on a Hak Tanggungan that has already ended. The land office must do it within 7 working days of receiving the application (Pasal 22(8)).

  1. Undang-Undang Nomor 4 Tahun 1996 tentang Hak Tanggungan, Pasal 22 dan Penjelasan Umum angka 8 serta Penjelasan Pasal 22 ayat (1) 4 October 2026

RPTKA (Rencana Penggunaan Tenaga Kerja Asing)

The plan (RPTKA) is the plan to use a foreigner in a given post for a given time, and its ratification (Pengesahan RPTKA) is the approval of that use by the Manpower Minister or the official he names (PP 34/2021 Pasal 1 angka 4 and 5). The duty to hold the ratification is the employer's, from the moment it employs the foreigner (UU 13/2003 Pasal 42(1); PP 34/2021 Pasal 6(1)).

A foreign worker (TKA) is a foreign citizen who holds a visa with the intent to work in Indonesia (PP 34/2021 Pasal 1 angka 1). The employer (Pemberi Kerja TKA) is a legal entity founded under Indonesian law, or another body, that employs a foreigner and pays wages or other pay (angka 2). An individual may not employ a foreigner (UU 13/2003 Pasal 42(2); PP 34/2021 Pasal 9).

  1. Peraturan Pemerintah Nomor 34 Tahun 2021 tentang Penggunaan Tenaga Kerja Asing, Pasal 1, 6 dan 9 6 October 2026
  2. Undang-Undang Nomor 6 Tahun 2023, Pasal 81 angka 4 (Pasal 42 UU 13/2003) 6 October 2026

RTRW (Rencana Tata Ruang Wilayah)

RTRW (Rencana Tata Ruang Wilayah) is the general spatial plan (rencana umum tata ruang) that exists in a hierarchy at national, provincial and regency/city level (UU 26/2007 Pasal 14(2), as amended by UU 6/2023). The regency RTRW contains: the objectives, policies and strategy for spatial planning; the plan for spatial structure; the plan for spatial pattern (protected and cultivation areas); the direction for use of space (indicative 5-year programmes); and provisions for controlling use of space (general zoning provisions, KKPR provisions, incentives and disincentives, and sanctions) (Pasal 26(1) as amended). Strategic areas of the regency or city are an integral part of its RTRW (PP 21/2021 Pasal 1(29)).

  1. UU 26/2007, Pasal 14(2) 2 October 2026
  2. UU 6/2023, Pasal 17 angka 16 (mengubah Pasal 26 UU 26/2007) 2 October 2026
  3. PP 21/2021, Pasal 1(29) 2 October 2026

Rudenim (Rumah Detensi Imigrasi)

An immigration detention room (Ruang Detensi Imigrasi) is a room within a Directorate General, immigration office or checkpoint. An immigration detention house (Rumah Detensi Imigrasi, Rudenim) is a separate unit of immigration, a temporary shelter for foreigners given an administrative action (UU 6/2011 Pasal 1 angka 33 and 34, Pasal 82; PP 31/2013 Pasal 207).

The Act sets no short limit for the house. It sets a ceiling of ten years where deportation cannot be done, and the regulation sets 30 days for the room.

  1. Undang-Undang Nomor 6 Tahun 2011 tentang Keimigrasian, Pasal 1, 16, 63, 71, 75 sampai 88, 91, 97, 101, 102, 104 sampai 110, 116, 119, 122, 125 dan 134 6 October 2026
  2. Peraturan Pemerintah Nomor 31 Tahun 2013 tentang Peraturan Pelaksanaan UU 6/2011, Pasal 172 sampai 182, 206 sampai 226 dan 236 6 October 2026

Sad Kerthi

Sad Kerthi is, in UU 15/2023, a value of Balinese local wisdom, an effort towards the purification of the soul (atma kerthi), the sea and the beach (segara kerthi), water sources (danu kerthi), plants (wana kerthi), humans (jana kerthi) and the universe (jagat kerthi). Perda 4/2019 words the six differently in Pasal 1 angka 28, and the page Why Bali is set up this way sets both wordings side by side.

  1. UU 15/2023 tentang Provinsi Bali, Pasal 5 ayat (1) huruf b 6 October 2026
  2. Perda Provinsi Bali 4/2019, Pasal 1(28) dan Pasal 6(3) 6 October 2026

Samsat (Sistem Administrasi Manunggal Satu Atap)

Registration, the annual vehicle tax and the compulsory contribution for road accident victims are handled together at the Samsat (UU 22/2009 Pasal 67(1)).

  1. Undang-Undang Nomor 22 Tahun 2009, Pasal 64 ayat (1), Pasal 65 ayat (2), Pasal 67 ayat (1), Pasal 70 dan Pasal 71 ayat (1) 6 October 2026

SBKBG (Surat Bukti Kepemilikan Bangunan Gedung)

The building ownership document (SBKBG) records the building owner and the status of the land right, with the land-use agreement attached. The SBKBG records the owner, address, land right status, PBG number and SLF number.

The building papers follow the land agreement. If the agreement ends without extension, the SBKBG is deleted. The SBKBG can be extended only after the land agreement is extended, and the extension rests on a valid SLF. If the SLF and any temporary-use letter lapse, the SBKBG becomes invalid and public utility service is withdrawn until a new SLF is obtained.

  1. Peraturan Pemerintah Nomor 16 Tahun 2021, Pasal 1 angka 18, Pasal 265, 272, 274 sampai 277, 297 sampai 302, 311 dan 324 2 October 2026
  2. Peraturan Pemerintah Nomor 16 Tahun 2021, Penjelasan Umum, Pasal 1 angka 17 dan 27, Pasal 275, 305, 311, 312 dan 318 2 October 2026
  3. Peraturan Pemerintah Nomor 16 Tahun 2021, Pasal 1 angka 19 2 October 2026

Sempadan pantai

Sempadan pantai is the strip of land along the shore whose width is proportional to the shape and physical condition of the coast, at least 100 metres from the highest tide towards land. The boundary is set by the regional government after calculation based on the coast's characteristics.

  1. Perpres 51/2016, Pasal 1(2) 2 October 2026
  2. Perpres 51/2016, Pasal 5 2 October 2026
  3. PP 18/2021, Pasal 42 huruf c 2 October 2026

Sempadan sungai

Sempadan sungai is the space on the left and right of the river channel (palung sungai) between the setback line (garis sempadan) and the channel edge for a river without a levee, or between the setback line and the outer toe of the levee for an embanked river (PP 38/2011 Pasal 8(1)). It works as a buffer between the river and the land beside it, so that river functions and human activity do not disturb each other (Pasal 5(5)). The setback line is an imaginary line left and right of the channel set as the river's protection limit (Pasal 1(9)). The law sets minimum distances, for example 10 m, 15 m or 30 m for an unembanked urban river depending on depth, and 100 m or 50 m outside urban areas for large and small rivers (Pasal 9-10). The line is set by the Minister, governor or regent/mayor after a study (Pasal 16).

  1. PP 38/2011 tentang Sungai, Pasal 1(9), 5(5), 8 sampai 10 dan 16 2 October 2026

Sertifikat Standar

A villa business needs a business registration number (NIB) and a Sertifikat Standar, both through OSS. For a medium-low risk activity they are the whole business licence (PB). The Sertifikat Standar is the business actor's statement that it will meet the business standard (Pasal 131(2)), and the basis for preparation, operations and commercial activity.

  1. Peraturan Pemerintah Nomor 28 Tahun 2025, Pasal 1 angka 4, Pasal 4 ayat (3), Pasal 6 ayat (1), Pasal 12 ayat (1), Pasal 131 ayat (1), (2) dan (4), dan Pasal 206 2 October 2026

Sertipikat (Surat tanda bukti hak)

A sertifikat (sertipikat) is the document that proves a right, recorded in the land book, for a land right, hak pengelolaan, wakaf land, hak milik atas satuan rumah susun or hak tanggungan. It is strong evidence of the physical and legal data it contains, as long as those match the survey document and land book.

  1. PP 24/1997, Pasal 1(20) 2 October 2026
  2. PP 24/1997, Pasal 32(1) 2 October 2026
  3. PP 18/2021, Pasal 39(4) 2 October 2026

SIM (Surat Izin Mengemudi)

Everyone who drives a motor vehicle on a road must hold a driving licence (SIM) for the type of vehicle (UU 22/2009 Pasal 77(1)). The police issue it (Pasal 87(2)). It is valid for 5 years and can be renewed (Pasal 85(2)).

  1. Undang-Undang Nomor 22 Tahun 2009, Pasal 77 ayat (1), Pasal 80, Pasal 85 ayat (2) dan Pasal 87 ayat (2) 6 October 2026
  2. Peraturan Kepolisian Nomor 5 Tahun 2021 tentang Penerbitan dan Penandaan Surat Izin Mengemudi, Pasal 4 ayat (1) 6 October 2026

SIMBG (Sistem Informasi Manajemen Bangunan Gedung)

SIMBG is a web-based electronic system used to carry out the process for PBG, SLF, SBKBG, RTB and building data collection, along with information on running a building.

  1. PP 16/2021, Pasal 1(48) 2 October 2026

SIPP (Sistem Informasi Penelusuran Perkara)

Cases are searched in SIPP, the public case search of each court; we tested its keyword box, which matches party names and case numbers, on Singaraja and Bangli. The administrative court in Denpasar has its own SIPP.

A search that finds nothing proves little: names appear as filed, so spelling variants and Balinese names can hide a match; some parties are masked (Disamarkan); and a court's SIPP shows only cases filed in that court.

  1. Sistem Informasi Penelusuran Perkara (SIPP), Pengadilan Negeri Singaraja 2 October 2026
  2. Sistem Informasi Penelusuran Perkara (SIPP), Pengadilan Tata Usaha Negara Denpasar 2 October 2026

SKTT (Surat Keterangan Tempat Tinggal)

A foreigner who holds an ITAS and plans to live in Indonesia must report to the population office, within 14 working days of the ITAS being issued. The office registers the foreigner and issues a residence certificate, the Surat Keterangan Tempat Tinggal (SKTT) (UU 23/2006 Pasal 20(1) and (2)). The SKTT is a population document (Pasal 59(1) and (2)). It is valid as long as the ITAS and the holder must carry it when travelling (Pasal 20(3) and (4)).

  1. Undang-Undang Nomor 23 Tahun 2006 tentang Administrasi Kependudukan, Pasal 20 dan Pasal 59 6 October 2026

SLF (Sertifikat Laik Fungsi Bangunan Gedung)

SLF is a certificate given by the regional government confirming a building is fit to function, before it may be used.

  1. PP 16/2021, Pasal 1(18) 2 October 2026
  2. UU 20/2011, Pasal 44(2) 2 October 2026

SLS (Sertifikat Laik Sehat)

In Permenpar 6/2025 the mandatory items for villa, pondok wisata and guesthouse are two: a Dokumen Penilaian Mandiri, a self-assessment of readiness to apply the standard, and a Sertifikat Laik Sehat (SLS). The annex lists the Sertifikat Laik Sehat as a separate PB UMKU, a licence that supports the business, not part of the NIB and the Sertifikat Standar.

  1. Peraturan Menteri Pariwisata Nomor 6 Tahun 2025, Pasal 5 ayat (1) sampai (3) 2 October 2026
  2. Peraturan Menteri Pariwisata Nomor 6 Tahun 2025, Lampiran I, standar KBLI 55193, 55130 dan 55199, butir 6 2 October 2026
  3. Peraturan Pemerintah Nomor 28 Tahun 2025, Lampiran I.L, kolom PB UMKU, baris KBLI 55130, 55193 dan 55199 2 October 2026

SPK (Satuan Pendidikan Kerja Sama)

An SPK is a school run or managed on the basis of cooperation between a foreign education institution that is accredited or recognised in its own country and an institution in Indonesia (Permendikbud 31/2014 Pasal 1 angka 6). On the formal route it can be a kindergarten, a primary school, a lower or upper secondary school or an equivalent form (Pasal 2(2)); the initiators are an Indonesian institution with accreditation A and the foreign institution (Pasal 4(2)).

An SPK has its seat in Indonesia after the Minister, or an official the Minister names, gives an establishment licence (Pasal 19(1)). On the formal route it is valid for 6 years (Pasal 19(2)), and the SPK may start teaching only after it is issued (Pasal 27(4)).

At least 30% of the teachers, and at least 80% of the education support staff other than the head, must be Indonesian citizens (Pasal 9(2) and 10(4)). An SPK may not use the word "international" in the name of the school, a programme, a class or a subject (Pasal 35).

  1. Peraturan Menteri Pendidikan dan Kebudayaan Nomor 31 Tahun 2014 tentang Kerja Sama Penyelenggaraan dan Pengelolaan Pendidikan oleh Lembaga Pendidikan Asing dengan Lembaga Pendidikan di Indonesia, Pasal 1 angka 6, Pasal 2, 4, 5, 9, 10, 13, 19, 27, 28, 32 sampai 37 dan 39 6 October 2026
  2. Direktorat Sekolah Dasar, Satuan Pendidikan Kerjasama (SPK) (dibaca 6 Oktober 2026) 6 October 2026

STNK (Surat Tanda Nomor Kendaraan Bermotor)

At a road check the driver must show the STNK (the vehicle registration certificate) or a trial registration certificate, the SIM, proof of the periodic roadworthiness test where the vehicle needs one, or another valid proof (UU 22/2009 Pasal 106(5)).

The STNK and the plate last 5 years and must be endorsed every year (UU 22/2009 Pasal 70).

  1. Undang-Undang Nomor 22 Tahun 2009, Pasal 106 ayat (1), (5), (6), (8) dan (9), Pasal 107 ayat (2), Pasal 108 ayat (1) dan Pasal 265 ayat (1) 6 October 2026
  2. Undang-Undang Nomor 22 Tahun 2009, Pasal 64 ayat (1), Pasal 65 ayat (2), Pasal 67 ayat (1), Pasal 70 dan Pasal 71 ayat (1) 6 October 2026
  3. Peraturan Kepolisian Nomor 7 Tahun 2021 tentang Registrasi dan Identifikasi Kendaraan Bermotor, Pasal 10 ayat (6), Pasal 16 ayat (1), Pasal 29, 30, 73 dan Pasal 87 6 October 2026

Subak

A subak is a traditional organisation for water use and, or, crop planning at farm level among Bali's customary communities, at once social and agrarian, religious and economic, which has grown and developed through history. It is regulated by Perda Provinsi Bali 9/2012 on Subak and has its own awig-awig.

  1. Perda Provinsi Bali 9/2012 tentang Subak, Pasal 1(4) dan Pasal 9 6 October 2026
  2. UU 15/2023 tentang Provinsi Bali, Pasal 6 6 October 2026

Tamiu

A Tamiu is a person other than Krama Desa Adat and Krama Tamiu who is in the Desa Adat's territory temporarily or lives there and is recorded in the local Desa Adat.

  1. Perda Provinsi Bali 4/2019, Pasal 1(12) 2 October 2026
  2. Perda Provinsi Bali 4/2019, Pasal 1(29) 2 October 2026

Tanah Negara (Tanah Negara atau Tanah yang Dikuasai Langsung oleh Negara)

Tanah Negara is land not attached to any land right, that is not wakaf land, not customary (ulayat) land and not a State or regional asset.

  1. PP 18/2021, Pasal 1(2) 2 October 2026

Tanah Ulayat

Tanah Ulayat is land within the territory of a customary law community that in reality still exists and has no land right attached to it.

  1. PP 18/2021, Pasal 1(13) 2 October 2026
  2. PP 18/2021, Pasal 5(2) 2 October 2026

TDUP (Tanda Daftar Usaha Pariwisata)

Bali's tourism regulation requires every accommodation business to hold a Tanda Daftar Usaha Pariwisata (TDUP) and meet the tourism standard (Perda 5/2020 Pasal 11(1)(f) and (5)); the governor's regulation defines the TDUP as the permit issued by OSS. PP 28/2025 says a term with different nomenclature is read in the new nomenclature (Pasal 549 huruf b). Together they suggest that the OSS licence takes the place of the TDUP; no text says so in terms.

  1. Peraturan Daerah Provinsi Bali Nomor 5 Tahun 2020, Pasal 11 ayat (1) huruf f dan ayat (5), Pasal 15 ayat (1) dan Pasal 27 ayat (1) 2 October 2026
  2. Peraturan Gubernur Bali Nomor 28 Tahun 2020, Pasal 1 angka 35 2 October 2026
  3. Peraturan Pemerintah Nomor 28 Tahun 2025, Pasal 549 huruf b 2 October 2026

Tilang (Surat Tilang) and ETLE

The ticket (Surat Tilang) is a form that the officer fills in and both sides sign. The signed copy is your basis to attend the hearing or to deposit the fine at the bank the Government designates (PP 80/2012 Pasal 27(2)(a)).

Cameras and portable or mobile devices (ETLE) record offences: speed limits, seat belts, signs and markings, traffic lights, the number of passengers on a motorbike, a helmet that does not meet the national standard, other activity that distracts the driver, the wrong lane, parking, and the loading of the vehicle (Perpol 2/2025 Pasal 4).

  1. Peraturan Pemerintah Nomor 80 Tahun 2012, Pasal 25, 27, 29 sampai 32 dan Pasal 36 6 October 2026
  2. Peraturan Kepolisian Nomor 2 Tahun 2025 tentang Penindakan Pelanggaran Lalu Lintas dan Angkutan Jalan Berdasarkan Alat Bukti Rekaman Elektronik, Pasal 4, 8 sampai 15 6 October 2026

TPA / TPT (Tim Profesi Ahli / Tim Penilai Teknis)

The expert team (TPA) makes up to 5 examinations within 28 working days, the first within 3. For a single house of one floor up to 72 m2 or two floors up to 90 m2, the technical assessment team (TPT) examines it within 5 working days.

  1. Peraturan Pemerintah Nomor 16 Tahun 2021, Pasal 1 angka 17, 28, 52 dan 53, Pasal 252 sampai 254, 257, 261 dan 263 2 October 2026
  2. Peraturan Pemerintah Nomor 28 Tahun 2025, Pasal 106, 108, 110, 111 dan 113 2 October 2026

Tri Hita Karana

Tri Hita Karana is, in UU 15/2023, the philosophy of the Balinese people about three causes of happiness: a harmonious attitude of life between people and God, among people, and between people and their environment, based on sacred sacrifice (yadnya). Perda 4/2019 makes it the source of the three basic elements of a desa adat: Parahyangan, Pawongan and Palemahan.

  1. UU 15/2023 tentang Provinsi Bali, Pasal 5 ayat (1) huruf a 6 October 2026
  2. Perda Provinsi Bali 4/2019, Pasal 1(27) dan Pasal 6 6 October 2026

UMKM (Usaha Mikro, Kecil dan Menengah)

The investment list (Perpres 10/2021 as amended by Perpres 49/2021, in force on the official record on 2 October 2026, with no successor found) allocates five lodging codes to cooperatives and micro, small and medium enterprises (UMKM): 55110 Hotel Bintang 1, 55120 Hotel Melati, 55130 Pondok Wisata, 55199 Guest House and 55193 Vila (Lampiran II no. 48). It limits foreign investors to large businesses above Rp10 billion (Pasal 7(1)). OSS lists only micro, small and medium scales for these codes and for 55203, 55201 and 55209, and repeats the allocation to UMKM.

  1. Peraturan Presiden Nomor 10 Tahun 2021, Pasal 2 ayat (1), Pasal 3 ayat (1) huruf b dan ayat (2), Pasal 5 ayat (1) huruf a dan Pasal 7 ayat (1) dan (2) 2 October 2026
  2. Peraturan Presiden Nomor 49 Tahun 2021, Lampiran II, nomor 48 (Jasa Penginapan) 2 October 2026

Wewidangan Desa Adat (Wewidangan atau Wewengkon Desa Adat)

Wewidangan (Wewengkon) is the territory of a Desa Adat with set boundaries.

  1. Perda Provinsi Bali 4/2019, Pasal 1(32) 2 October 2026

Zonasi (Peraturan zonasi)

A zoning regulation (peraturan zonasi) is drawn up as a guide to control the use of space and is based on the detailed spatial plan for each zone of space use (UU 26/2007 Pasal 36(1)-(2)). In the current system a regency's or city's zoning regulation comes together with its RDTR (PP 21/2021 Pasal 1(6)), and the RDTR is set by a regional-head regulation (Pasal 85 huruf d). Since UU 6/2023, control of space use runs through KKPR provisions, incentives and disincentives, and sanctions (UU 26/2007 Pasal 35 as amended).

  1. UU 26/2007, Pasal 36 2 October 2026
  2. UU 6/2023, Pasal 17 angka 19 (mengubah Pasal 35 UU 26/2007) 2 October 2026
  3. PP 21/2021, Pasal 1(6) dan 85 huruf d 2 October 2026