Bali Property Terms Explained: A 65-Term Glossary

Bali property terms explained in plain English: SHM, HGB, Hak Pakai, PPJB, AJB, BPHTB, PBG, KITAS and more, each linked to the guide that covers it.

Bali property terms come as Indonesian names and acronyms, from SHM and HGB to PPJB, AJB, BPHTB and PBG. Here are 65 Indonesian property terms explained in plain English, grouped by theme.

Bali property terms: land titles and rights

BPN (land office)

Badan Pertanahan Nasional, the national land agency. Its local offices register land rights, measure plots and keep the records behind each certificate. See our due diligence guide.

Electronic certificate (sertipikat elektronik)

A digital land certificate, issued in Badung since February 2024. If yours is on paper, ask the PPAT about converting it during the transfer. See our due diligence guide.

Girik, petok D and pipil

Old tax notes for uncertified land. They do not prove ownership, so buy or lease only certified land. See our due diligence guide.

Hak Milik and SHM (freehold)

The strongest land right, with no end date, shown on an SHM certificate. Only Indonesian citizens can hold it; a transfer to a foreigner is void. See our leasehold guide.

Hak Pakai (right of use)

A registered title a foreigner can hold for one home: in Bali, a house from IDR 5 billion on up to 2,000 m², for up to 30 years at first. See our Hak Pakai guide.

Hak Sewa (lease, leasehold)

A contract to use land or a villa for an agreed term. There is no legal maximum, and the owner’s death does not end it; a sale ends it only if the lease says so. See our leasehold guide.

HGB and SHGB (right to build)

Hak Guna Bangunan, on an SHGB certificate: for Indonesians and Indonesian companies such as a PT PMA, for up to 30 + 20 + 30 years on State land. See our PT PMA guide.

HPL (management right)

Hak Pengelolaan, a right to manage land. Hak Pakai (by agreement with the HPL holder) and HGB on HPL land run up to 30 + 20 + 30 years. See our Hak Pakai guide.

State land (tanah negara)

Land held directly by the State, with no private title. When a Hak Pakai on it ends, the land returns to the State. See our Hak Pakai guide.

Strata title (Hak Milik atas Satuan Rumah Susun)

Ownership of an apartment unit. A foreigner can hold one; in Bali it must cost at least IDR 2 billion. See our Hak Pakai guide.

Buying and contracts

AJB (Akta Jual Beli, deed of sale)

The deed of sale for land or a villa, signed before a PPAT; the land office then registers the buyer. See our foreign buyers’ guide.

Blokir (block)

A temporary freeze on a land right at the land office, for example during a dispute. Placed by a person or company, it lasts 30 days unless a court extends it. See our due diligence guide.

Certificate check (pengecekan sertipikat)

The land office’s official check that a certificate matches its records. Only a PPAT can request it (fee IDR 50,000), ideally before any deposit. See our due diligence guide.

Hak Tanggungan (mortgage)

A bank’s registered security right over land, possible on Hak Milik, HGB and fixed-term Hak Pakai but not on a lease. Its release is called roya. See our due diligence guide.

Marriage agreement (perjanjian perkawinan)

A notarial agreement keeping a couple’s property separate, made before or during the marriage. Without one, land an Indonesian married to a foreigner buys during the marriage is joint property, so the Indonesian spouse cannot validly hold it as Hak Milik. See our foreign buyers’ guide.

Nominee (pinjam nama)

Land or shares held on paper by an Indonesian for a foreigner: void, banned for land by Bali’s regional regulation (Perda) 4/2026, and the foreigner may lose land and money. See our foreign buyers’ guide.

Notary (notaris)

The official who makes notarial deeds, such as a PPJB, a long lease or a marriage agreement. In Bali the notary is often also the PPAT. See our tax guide.

PPAT (land deed official)

Pejabat Pembuat Akta Tanah, the official who makes the AJB and other deeds on land rights. Only a PPAT can request the certificate check. See our tax guide.

PPJB (binding sale agreement)

Perjanjian Pengikatan Jual Beli, usually notarial, fixing the price, payments and conditions before the AJB. BPHTB is legally due when it is signed. See our foreign buyers’ guide.

Sita (seizure)

A seizure of a land right by a court or investigator, recorded at the land office. A seized right cannot be transferred or mortgaged. See our due diligence guide.

SKPT (land registration statement)

Surat Keterangan Pendaftaran Tanah, an official statement of a plot’s registered status, holder and notes, for parties with a legal link to the plot. See our due diligence guide.

Taxes and fees

BPHTB (acquisition duty)

Bea Perolehan Hak atas Tanah dan Bangunan, the buyer’s transfer duty: up to 5% of the price, or the NJOP if higher, after deducting the NPOPTKP. Not due on a lease. See our tax guide.

Coretax

The tax office’s online system since 2025, where a landlord whose tenant does not withhold the 10% rent tax pays and reports it. See our landlord guide.

Meterai (stamp duty)

A flat IDR 10,000 duty on signed agreements and on receipts above IDR 5 million. A missing meterai does not void a lease; it can be paid later, with a penalty. See our lease checklist.

NJOP (assessed value)

Nilai Jual Objek Pajak, the government’s assessed value of land and buildings: the base for PBB-P2 and the floor for BPHTB. See our tax guide.

NPOPTKP (tax-free amount)

The deduction before BPHTB: at least IDR 80 million for a first acquisition in the regency and IDR 300 million for a close-family inheritance. See our tax guide.

NPWP (tax number)

Nomor Pokok Wajib Pajak. Foreigners must register once tax-resident (more than 183 days in 12 months, or living here with intent to stay) and earning income such as rent. See our tax guide.

PBB-P2 (land tax)

The yearly land and building tax, capped at 0.5% of part of the NJOP. A lease should say who pays it. See our tax guide.

PBJT (regional tax)

Pajak Barang dan Jasa Tertentu: up to 10% on hotel services, which by law include villas, and on electricity. Whether monthly or yearly villa leases owe it is not settled. See our landlord guide.

PPh final on rent (10%)

The owner’s 10% final income tax on gross rent, service charges included, for monthly, yearly and long leases. Indonesian company tenants withhold it. See our landlord guide.

PPh final on sales (2.5%)

The seller’s 2.5% final income tax on the gross sale value, profit or not, paid before the transfer is registered. See our tax guide.

PPN (VAT)

Pajak Pertambahan Nilai, charged by VAT-registered sellers such as developers: effectively 11% on a new home, with 2026 relief on qualifying homes up to IDR 5 billion. See our tax guide.

PPnBM (luxury tax)

Pajak Penjualan atas Barang Mewah. On homes from IDR 30 billion, a VAT-registered seller adds 20% PPnBM to the full 12% VAT. See our tax guide.

SPPT (tax notice)

Surat Pemberitahuan Pajak Terutang, the yearly PBB-P2 bill. Before you buy, ask for recent SPPTs with proof of payment. See our due diligence guide.

Zoning and permits

Bhisama (temple zones)

A 1994 ruling of the Hindu council PHDI that Bali’s plans use to protect temple surroundings: at least 5 km around Sad Kahyangan and 2 km around Dang Kahyangan temples. See our zoning guide.

Green zone

A market nickname for farmland, not a legal zone name; “yellow” (housing), “orange” (homes and businesses mixed), “pink” (tourism) and “red” (commercial) are nicknames too. Map colors vary, so read the legend and confirm the zone in writing. See our zoning guide.

IMB (old building permit)

Izin Mendirikan Bangunan, replaced by the PBG in 2021. If a villa only has an IMB, ask whether it covers the building as it stands. See our due diligence guide.

KKPR, KKKPR and PKKPR

Kesesuaian Kegiatan Pemanfaatan Ruang: the official finding that a planned activity fits the spatial plan, mainly a step in business licensing through OSS. Where a detailed plan is built into OSS it is issued as a confirmation (KKKPR); elsewhere it is assessed and approved (PKKPR). See our zoning guide.

LP2B (protected farmland)

Lahan Pertanian Pangan Berkelanjutan, farmland protected for food. Converting it (alih fungsi) can bring up to five years in prison, and Perda Bali 4/2026 strictly controls farmland conversion. See our zoning guide.

PBG (building approval)

Persetujuan Bangunan Gedung, the approval to build, extend or change a building, needed before work starts. Building without it risks a stop order or demolition. See our zoning guide.

RDTR (detailed spatial plan)

Rencana Detail Tata Ruang, the plan that sets zoning plot by plot, issued in Badung district by district. Whether one covers a plot changes the KKPR route. See our zoning guide.

RTRW (spatial plan)

Rencana Tata Ruang Wilayah. Current plans: Perda Bali 2/2023, Perda Badung 4/2025 and Perda Tabanan 3/2023, so older maps may be outdated. See our zoning guide.

Sempadan pantai and sungai (setbacks)

Protected strips: along beaches, at least 100 m inland from the highest tide line; along an unembanked urban river, 10–30 m, depending on depth. See our zoning guide.

SIMBG

Sistem Informasi Manajemen Bangunan Gedung, the public works ministry’s online system for PBG applications; businesses apply through OSS. See our zoning guide.

SLF (fitness for use)

Sertifikat Laik Fungsi, certifying that a building is fit for use. With the PBG, it is required to license a rental villa business. See our zoning guide.

Business and licensing

Bapenda (revenue office)

Badan Pendapatan Daerah, the regency office for regional taxes such as BPHTB, PBB-P2 and PBJT. Ask it, or your PPAT, for the local rates. See our tax guide.

KBLI (business code)

Klasifikasi Baku Lapangan Usaha Indonesia, the five-digit business line codes. OSS was due to adopt KBLI 2025 by June 2026, so check today’s code. See our PT PMA guide.

LKPM (investment report)

Laporan Kegiatan Penanaman Modal, the investment report a PT PMA files every quarter (medium and large companies) or every six months (small ones). See our PT PMA guide.

NIB (business ID number)

Nomor Induk Berusaha, issued through OSS. A villa rented to holiday guests needs one for the right business code, plus a PBG and SLF. See our landlord guide.

OSS (licensing system)

Online Single Submission, the government’s online licensing system. Since May 2026, Bali has closed it to new foreign-owned applications in 18 business lines. See our PT PMA guide.

Pondok Wisata (homestay)

A homestay: a home its owner lives in, with part let to tourists (KBLI 55130 in the 2020 list). It does not fit a stand-alone rental villa. See our landlord guide.

PT PMA (foreign-owned company)

An Indonesian company with foreign shareholders. It can hold HGB, never Hak Milik, and needs at least IDR 2.5 billion paid-up capital and an investment plan above IDR 10 billion per business line and location. See our PT PMA guide.

Vila (KBLI 55193)

The 2020 KBLI code for villa accommodation. It was not on Bali’s May 2026 closure list, but its status for a new PT PMA is unconfirmed. See our landlord guide.

Living and renting

APOA (foreigner reporting app)

Aplikasi Pelaporan Orang Asing, the immigration app for reporting foreign guests. Landlords and villa managers are expected to register foreign tenants through it. See our rental guide.

Awig-awig (village rules)

A customary village’s own rules, with its pararem. They set residents’ duties, including any contribution, so ask your landlord. See our rental guide.

Banjar (neighborhood unit)

A neighborhood unit of the desa adat. Some banjar ask residents for a contribution; write the amount, and who pays, into your lease. See our rental guide.

Desa adat (customary village)

Bali’s customary village (Perda Bali 4/2019), made up of banjar. Everyone living in one must help keep it sacred, clean and orderly. See our moving checklist.

Galon (water bottle)

A 19-liter refill bottle of drinking water, about IDR 20,000–35,000. Tap water in Bali is not safe to drink. See our utilities guide.

KITAP (permanent stay permit)

The common name for the ITAP (Izin Tinggal Tetap). You may qualify after some years on certain KITAS types; holders get an electronic ID card (KTP-el). See our visa guide.

KITAS (limited stay permit)

The common name for the ITAS (Izin Tinggal Terbatas), which lets you live here for a set period, from a few months up to ten years in all, depending on the type. See our visa guide.

Nyepi (day of silence)

The Balinese Saka New Year: 24 hours without fire or lights, travel, entertainment or work. The airport closed in 2026; the next is on 8 March 2027. See our moving checklist.

PLN token (prepaid electricity)

A 20-digit code for a prepaid PLN meter, bought online or at an ATM. An admin fee and the regional tax come off each purchase. See our utilities guide.

SKTT (certificate of residence)

Surat Keterangan Tempat Tinggal, issued to KITAS holders by the civil registry office (Disdukcapil). Carry it: traveling without it can bring a fine. See our rental guide.

Tamiu (non-member residents)

People who live in a village without being Balinese Hindu villagers, such as foreign tenants. They have limited village duties. See our rental guide.

VA and kVA (connection size)

A PLN connection’s size in volt-amperes (1 kVA = 1,000 VA). Bigger connections pay more per kWh: IDR 1,699.53 from 3,500 VA. See our utilities guide.

Unsure about a term in your contract?

Ask us about any term in a lease or PPJB you have been sent, or browse our villas and land for sale. For advice on your own deal, use an independent notary/PPAT.