As of my most recent update in January 2022, Indonesia has enacted a substantial tax reform regarding land and construction taxes. Nevertheless, it is important to acknowledge that there could have been particular particulars or alterations since that time, and it is recommended to consult the most recent sources for the most current information.1
References
1Kusumastuti D, Musa HG. Enhancing local revenue with land and construction tax incentives: Fair and balanced tax approaches. Journal of Law, Environmental and Justice. 2023;1(3):170-184. doi:10.62264/jlej.v1i3.11