Legal Sources

  1. Law No. 5 of 1960 concerning Basic Agrarian Laws (Law No. 5 year 1960 concerning Agrarian Law);
  2. Government Regulation No. 40 of 1996 concerning Land Use Rights,
    Building Use Rights and Land Use Rights (Government Regulation No. 40 year 1996 concerning Rights to Cultivation,
    Rights to Build and Rights to Use of Land);
  3. Government Regulation no. 103 of 2015 concerning Ownership of Residential or Residential Houses by Foreigners Domiciled in Indonesia
    (Government Regulation No.103 of 2015 concerning Ownership of Residence House by Foreigners domiciled in Indonesia).


The above information is provided as a guide only. Before entering into any transaction you should always discuss the relevant Indonesian legal, regulatory and taxation obligations with qualified advisors. For more legal assistance, kindly refer/contact Emerhub : (