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Zantara AI
AI Property Advisor
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Zantara AI
AI Property Advisor
Bali Zero handles visas, company setup, tax and property compliance in Indonesia. Ask us directly on WhatsApp.
Chat with Bali Zero on WhatsAppIf you are buying or selling property in Indonesia, one official stands between you and a legally recognized transfer: the PPAT (Pejabat Pembuat Akta Tanah), or Land Deed Official. Without a PPAT executing your transfer deed, ownership cannot change hands in the eyes of the law.
Indonesia's property system requires specific officials for specific tasks. A common source of confusion for foreign investors is the difference between a notaris (notary) and a PPAT. Many practitioners hold both titles, but their legal functions are entirely separate. Understanding who does what -- and when -- saves you money, time, and potential legal headaches.
This guide covers everything you need to know about PPAT and notary roles in Indonesian property transactions as of 2026, including the AJB process, fee structures, BPN registration, and practical tips for choosing the right professional in Bali.
A PPAT (Pejabat Pembuat Akta Tanah) is a government-appointed official authorized to create and execute land deeds (akta tanah). Their authority is limited to land and property matters:
A PPAT is appointed by the Minister of Agrarian Affairs and Spatial Planning and must operate within a designated jurisdictional area (wilayah kerja), typically a kabupaten/kota (regency/city).
A notaris (notary public) is authorized to create authentic deeds for general civil and commercial matters:
| Aspect | PPAT | Notary |
|---|---|---|
| Appointing authority | Minister of Agrarian Affairs | Minister of Law and Human Rights |
| Scope | Land and property deeds only | General civil and commercial deeds |
| Jurisdiction | Limited to specific kabupaten/kota | Provincial-level jurisdiction |
| Property transfer | Can execute AJB (required) | Cannot execute AJB |
| Company deeds | Cannot create company deeds | Authorized for company deeds |
| Governing law | PP 24/1997, PP 37/1998 | UU 2/2014 (Notary Law) |
| Regulatory body | BPN (Badan Pertanahan Nasional) | Kemenkumham |
Critical point: Only a PPAT can execute the AJB that transfers property ownership at BPN. A notary alone cannot do this. However, a notary can create the preliminary binding agreement (PPJB) that precedes the AJB.
In practice, most property transactions in Bali are handled by professionals who hold both the notaris and PPAT licenses. This is convenient because a typical property purchase involves:
Using a single Notaris/PPAT office streamlines the process. However, you should understand which hat they are wearing at each stage, because the fee structures and legal responsibilities differ.
The AJB (Akta Jual Beli) is the definitive legal document that transfers property ownership in Indonesia. Here is the complete process:
Before the AJB can be executed, the PPAT must verify:
Cost for certificate check (pengecekan sertifikat) at BPN: IDR 50,000 per certificate (government fee)
Both buyer and seller must pay their respective taxes before AJB execution:
| Tax | Who Pays | Rate | Example (IDR 5B property) |
|---|---|---|---|
| BPHTB (Buyer's transfer tax) | Buyer | 5% of (NJOP - NPOPTKP) | ~IDR 225,000,000 |
| PPh Final (Seller's income tax) | Seller | 2.5% of transaction value | IDR 125,000,000 |
| PBB (Annual property tax) | Seller (current year) | 0.1-0.3% of NJOP | Varies |
NPOPTKP (tax-free threshold) varies by region. In Bali, it is typically IDR 80,000,000 for sale/purchase transactions.
Example calculation for a property with NJOP of IDR 5 billion:
The AJB signing occurs at the PPAT's office with all parties present:
The AJB contains:
After AJB signing, the PPAT submits documents to BPN for balik nama (name transfer) on the certificate:
Timeline: 5-14 working days (varies by BPN office workload)
Documents submitted by PPAT to BPN:
BPN registration fee: Calculated based on property value, typically IDR 50,000-300,000
Once BPN completes the transfer, the certificate now bears the buyer's name. The PPAT or buyer collects the updated certificate from BPN.
Total timeline from AJB to new certificate: 2-6 weeks depending on BPN office
| Service | Fee Range | Notes |
|---|---|---|
| AJB execution | 0.5-1% of transaction value | Max 1% per government regulation |
| Certificate check at BPN | IDR 50,000 | Government fee, passed through |
| APHT (mortgage deed) | 0.25-0.5% of mortgage value | If financing is involved |
| Administration & copies | IDR 500,000-2,000,000 | Office admin, deed copies |
| Service | Fee Range | Notes |
|---|---|---|
| PPJB (binding agreement) | IDR 3,000,000-10,000,000 | Depends on complexity |
| Power of attorney | IDR 1,000,000-3,000,000 | Per document |
| Due diligence report | IDR 5,000,000-15,000,000 | Comprehensive legal opinion |
| Lease agreement | IDR 2,000,000-5,000,000 | Notarial deed |
| Cost Item | Amount (IDR) | Who Pays |
|---|---|---|
| PPAT fee (AJB) at 0.75% | 60,000,000 | Buyer (usually) |
| BPHTB (buyer's tax) | 396,000,000 | Buyer |
| PPh Final (seller's tax) | 200,000,000 | Seller |
| BPN registration fee | 200,000 | Buyer |
| Notary fee (PPJB) | 5,000,000 | Split or buyer |
| Administration costs | 1,500,000 | Buyer |
| Certificate check | 50,000 | Buyer |
| Total buyer costs (excl. property price) | ~462,750,000 | |
| Total seller costs | ~200,000,000 |
Note: In Bali's property market, it is common for the buyer and seller to negotiate who pays the PPAT fee. In many transactions, the buyer covers all costs except the seller's PPh Final.
A PPAT must be appointed for the specific kabupaten/kota where the property is located. In Bali:
| Property Location | Required PPAT Jurisdiction |
|---|---|
| Canggu, Seminyak, Kuta | Kabupaten Badung |
| Ubud, Tegallalang | Kabupaten Gianyar |
| Uluwatu, Nusa Dua | Kabupaten Badung |
| Sanur, Denpasar city | Kota Denpasar |
| Amed, Karangasem | Kabupaten Karangasem |
| Lovina, Singaraja | Kabupaten Buleleng |
| Tabanan, Tanah Lot | Kabupaten Tabanan |
Important: A PPAT registered in Denpasar cannot execute an AJB for a property in Ubud (Gianyar). Make sure your PPAT has jurisdiction where your property is located.
When choosing a PPAT for your property transaction in Bali, verify:
Foreigners in Indonesia can hold Hak Pakai (Right to Use) title directly. The PPAT process for Hak Pakai is the same as for other titles, with additional requirements:
When a PT PMA (foreign-owned company) purchases property, the PPAT works with the company entity:
The PT PMA typically holds property under HGB (Hak Guna Bangunan) or Hak Pakai title.
If you cannot attend the AJB signing in person, a notarial power of attorney (surat kuasa notariil) can authorize someone to sign on your behalf. Requirements:
Issue: The certificate details do not match the actual property boundaries. Solution: Conduct a pengukuran ulang (re-measurement) at BPN before AJB. Cost: IDR 1,000,000-5,000,000 depending on land size.
Issue: Property tax (PBB) has not been paid for years. Solution: All arrears must be settled before AJB. The PPAT will verify PBB payment status. Budget for potential back-taxes.
Issue: Two certificates exist for the same land parcel. Solution: This requires BPN resolution and potentially court proceedings. A good PPAT will catch this during the certificate check stage. Do not proceed with AJB until resolved.
Issue: Seller inherited the property but heirs have not formally agreed to the sale. Solution: All legal heirs must sign a Surat Keterangan Waris (inheritance declaration) and consent to the sale. The PPAT will require this before AJB.
Issue: You signed a PPJB years ago but never completed the AJB. Solution: The PPJB may have an expiration clause. Engage a PPAT to review the PPJB terms and complete the AJB. You may need to renegotiate if conditions have changed significantly.
| Phase | Duration | Activities |
|---|---|---|
| Engagement & due diligence | 1-2 weeks | PPAT engaged, certificate checked at BPN, documents collected |
| Tax preparation | 1-2 weeks | NJOP verification, BPHTB and PPh calculated and paid |
| AJB drafting & review | 3-5 days | PPAT drafts AJB, parties review |
| AJB signing | 1 day | All parties sign at PPAT office |
| BPN submission | 1-3 days | PPAT submits documents to BPN |
| Balik nama processing | 5-14 working days | BPN processes name transfer |
| Certificate collection | 1 day | New certificate collected |
| Total | 4-8 weeks |
Bali-specific note: BPN offices in Badung (Canggu, Seminyak, Uluwatu) tend to be busier than those in Gianyar (Ubud) or Tabanan. Factor in potentially longer processing times during peak season (July-August, December-January).
A PPAT is authorized to create land deeds (akta tanah) for property transfers, mortgages, and land rights changes. A notary (notaris) handles general legal documents like contracts, powers of attorney, and company deeds. Many professionals hold both titles (Notaris/PPAT), but for property transfers, the PPAT function is legally required.
PPAT fees typically range from 0.5% to 1% of the property transaction value, with a government-set maximum of 1%. For a property worth IDR 5 billion, expect PPAT fees of IDR 25-50 million. Additional costs include BPN registration fees, stamp duties, and administrative charges.
Yes, foreigners can engage a PPAT directly for Hak Pakai (Right to Use) property transfers. The PPAT will verify that the foreigner holds a valid KITAS/KITAP and that the property has the correct title status. For transactions involving PT PMA companies, the PPAT works with the company entity.
Navigating the PPAT and notary landscape in Indonesia does not have to be confusing. Bali Zero works with vetted Notaris/PPAT professionals across all Bali regencies to ensure your property transaction is handled correctly from PPJB to AJB to BPN registration.
Whether you are buying your first villa in Canggu, transferring Hak Pakai title in Uluwatu, or purchasing commercial property through a PT PMA in Seminyak, our team connects you with the right legal professionals and guides you through every step.
Contact Bali Zero:
| From engagement to new certificate |