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Renting-Out a Second Home in Indonesia: A Case of Non-Resident Taxation

N. Hapsari

Asia-Pacific Tax Bulletin2025https://doi.org/10.59403/2vq6g75article
ABDC C
Weight
0.50

What the paper says

Under recently issued regulations, Indonesia can be the “second home” for non-residents, with expanded access and simplified administrative procedures for property acquisition. This article aims to analyse the legal and theoretical justification of applying property-rental tax to properties owned by non-residents and discuss the impact of the new regulations on the property-rental tax regime in Indonesia. It is found that the intersection between government regulations and existing tax policy on renting presents considerable challenges. First, tax collection is inconsistent and uncertain due to the lack of a sound legal base. Second, the tax supervision system is neither integrated with land mapping database of relevant agencies nor automated. Therefore, the tax regulation and supervision mechanisms for non-residents acquiring and renting out property in Indonesia need to be improved.

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https://doi.org/https://doi.org/10.59403/2vq6g75

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@article{n.2025,
  title        = {{Renting-Out a Second Home in Indonesia: A Case of Non-Resident Taxation}},
  author       = {N. Hapsari},
  journal      = {Asia-Pacific Tax Bulletin},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/2vq6g75},
}

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Renting-Out a Second Home in Indonesia: A Case of Non-Resident Taxation

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.