BPHTB on a Lombok property purchase cannot be calculated safely from the word Lombok alone. The buyer first needs to identify the city or regency where the property is located because BPHTB is a local tax: national law sets the framework, while regional regulations determine important figures such as the actual rate and NPOPTKP.
The national BPHTB framework is set by Law No. 1 of 2022, which the official BPK database lists as in force.
BPHTB Lombok Property Purchase: Start With the Property Jurisdiction
Articles 44 and 45 place acquisition through sale and purchase within the BPHTB framework and identify the person or entity acquiring the right as the taxpayer under the official law text.
For a buyer, the first practical question is therefore: Which local government taxes this property? A property in Kota Mataram is not governed by the same local BPHTB regulation as property in Lombok Timur, Lombok Tengah, Lombok Barat or Lombok Utara.
The rate, deduction, relief and payment procedure must be confirmed with the authority for that exact jurisdiction. A rule cited for one Lombok jurisdiction should not be copied to another.
How the BPHTB Formula Works
At a simplified level, BPHTB is calculated by applying the applicable local rate to the taxable acquisition value after the relevant NPOPTKP deduction.
Article 46 uses the transaction price as the acquisition value for a sale and provides that the NJOP used for land-and-building tax becomes the BPHTB base when the relevant acquisition value is unknown or lower than that NJOP under Law No. 1 of 2022.
The buyer should therefore gather both the transaction documents and the current property-tax data instead of assuming that the contract price is automatically the only figure used in every case.
National minimum NPOPTKP
Article 46 requires the local NPOPTKP for a taxpayer’s first acquisition in the relevant jurisdiction to be at least Rp80 million under the national law.
The phrase at least matters. A local government can establish a higher amount in its regional regulation, so Rp80 million should not be copied into every calculation without checking the local rule.
Local rate, not one Lombok-wide rate
Article 47 caps the BPHTB rate at 5 percent while leaving the actual rate to regional regulation under Law No. 1 of 2022.
This is why a generic calculator that automatically applies 5 percent across Lombok can produce the wrong result. The rate must be matched to the property’s actual taxing jurisdiction.
Kota Mataram BPHTB: Check the Applicable Local Rule
For a Mataram property, begin with Perda Kota Mataram No. 1 of 2024 and confirm any amendments, implementing rules or relief applicable on the transaction date. Ask BKD Kota Mataram to confirm the rate, NPOPTKP, valuation requirements and payment-validation procedure for the buyer.
Record the legal basis and effective date beside each figure in the calculation. A previous buyer’s payment receipt is useful background, but it does not establish this buyer’s liability.
Lombok Timur BPHTB: Verify the Local Calculation
For a Lombok Timur property, Perbup Lombok Timur No. 6 of 2024 provides a local BPHTB implementing reference. Confirm the current parent Perda, amendments and transaction-specific treatment with Bapenda before calculating the amount.
Request confirmation of the applicable rate, ordinary deduction, first-acquisition treatment and any special relief. Keep that confirmation with the tax and PPAT file.
Lombok Barat, Lombok Tengah and Lombok Utara Need Separate Local Checks
Do not copy the Kota Mataram or Lombok Timur figures into another Lombok regency.
For Kabupaten Lombok Tengah, Peraturan Bupati Nomor 79 Tahun 2024 is currently in force and implements BPHTB collection under the 2024 local tax framework. The current parent local tax regulation is Peraturan Daerah Kabupaten Lombok Tengah Nomor 1 Tahun 2024.
For Lombok Tengah, Lombok Barat and Lombok Utara, obtain the applicable local Perda and implementing regulation and confirm the figures for the buyer’s acquisition. Do not transfer a rate or deduction from Mataram or Lombok Timur.
Before relying on a calculation, check its legal basis and effective date. Older local rules, screenshots and secondary summaries may omit amendments or relief relevant to the transaction.
When Does BPHTB Become Relevant?
Buyers should check the tax timing before assuming that BPHTB is only an AJB-day issue.
Article 49 of Law No. 1 of 2022 makes the signing of a PPJB relevant to the tax point for a sale. Confirm the applicable timing and the treatment where no PPJB is used with the local tax authority and PPAT.
This matters for transactions that use a binding sale-and-purchase agreement before the later PPAT deed. A buyer should therefore review BPHTB before signing a PPJB rather than waiting until the AJB appointment to ask when the liability arose.
Inherited property follows a different sequence. Lombok Legal ID’s inherited land sale guide explains the separate inheritance-registration stage before a later ordinary sale.
Seven Checks Before Paying BPHTB
Before calculating or paying BPHTB for a Lombok purchase, use this checklist:
- Identify the exact city or regency. Do not calculate from the general location label ‘Lombok.’
- Confirm the current local regulation. Check the latest Perda and any implementing Perbup governing BPHTB.
- Determine the NPOP. Compare the transaction value with the applicable NJOP fallback rule.
- Confirm the buyer’s NPOPTKP. Check whether this is the first acquisition in that jurisdiction and use the current local threshold.
- Confirm the local BPHTB rate. Use the rule and effective date that apply to the specific jurisdiction.
- Check the transaction date. Review whether a PPJB creates the relevant tax point before the later AJB.
- Keep payment evidence ready for the transfer process. Coordinate the tax file with the PPAT documentation rather than treating BPHTB as an unrelated payment.
The calculation should be completed from current local rules, not from an old screenshot, previous property transaction or another buyer’s tax bill.
Conclusion
BPHTB Lombok property purchase planning starts with jurisdiction. National law sets the structure, a minimum ordinary NPOPTKP and a 5 percent rate ceiling, but the local government determines the operative figures used in the buyer’s calculation.
A reliable calculation requires the exact local rate, the buyer’s applicable NPOPTKP, the correct NPOP or NJOP basis, transaction timing and any relief. Obtain those inputs from the current regional rules and the responsible tax authority before making a payment or agreeing the completion budget.
Check the Local BPHTB Rule Before Signing
If you are buying property in Lombok, Lombok Legal ID can assist with PPAT-related transaction documentation and financial-compliance review based on the property’s actual city or regency and the buyer’s transaction structure.
A pre-signing review can help confirm the applicable NPOPTKP, local rate, tax base and timing before BPHTB is built into the purchase budget or AJB process.
For help coordinating the documents and next steps discussed above, review our financial consultant in Lombok.
Read More: Business Finance, Accounting and Tax Guide for Lombok Companies
FAQ BPHTB Lombok Property Purchase
Who pays BPHTB when buying property in Lombok?
The buyer or other party acquiring the land or building right is the BPHTB taxpayer under the national framework.
Is BPHTB 5 percent everywhere in Lombok?
National law sets a maximum rate of 5 percent. Confirm the operative rate for the relevant city or regency rather than assuming one rate applies to all Lombok properties.
How do I confirm the local deduction and rate?
Identify the jurisdiction, obtain the current Perda and implementing rules, and ask the responsible tax authority to confirm the applicable NPOPTKP, first-acquisition treatment, rate and any relief for the buyer.
Can I use the purchase price as the BPHTB base?
For a sale, the transaction price is generally the acquisition value, but the national framework provides an NJOP fallback where the relevant acquisition value is unknown or lower than the applicable NJOP.
Should I wait until the AJB to check BPHTB?
No. A PPJB can be relevant to the tax point. Buyers should review the applicable local rule before signing binding transaction documents.
References & Sources
- Law No. 1 of 2022 on Financial Relations Between the Central Government and Regional Governments — peraturan.bpk.go.id
- Official Text of Law No. 1 of 2022 — peraturan.bpk.go.id
- Mataram City Regulation No. 1 of 2024 on Regional Taxes and Retributions — peraturan.bpk.go.id
- Official Text of Mataram City Regulation No. 1 of 2024 — peraturan.bpk.go.id
- East Lombok Regent Regulation No. 6 of 2024 on BPHTB — peraturan.bpk.go.id
- Official Text of East Lombok Regent Regulation No. 6 of 2024 — peraturan.bpk.go.id
- Central Lombok Regional Regulation No. 1 of 2024 on Regional Taxes and Retributions — peraturan.bpk.go.id
- Central Lombok Regent Regulation No. 79 of 2024 on BPHTB Collection Procedures — peraturan.bpk.go.id