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20 May 2024: Legal Overview on Tapera (Tabungan Perumahan Rakyat), the "Citizen's Saving for Housing"

On 20 May 2024, Indonesia promulgated the Government Regulation Number 21 Year 2024 on the Amendment of Government Regulation Number 25 Year 2020 on the Implementation of Citizen's Saving for Housing (Peraturan Pemerintah Nomor 21 Tahun 2024 tentang Perubahan atas Peraturan Pemerintah Nomor 25 Tahun 2020 tentang Penyelenggaraan Tabungan Perumahan Rakyat) , commonly called as the " Tapera " . Referring to its definition, in principle, Tapera is a saving, conducted periodically by the "Participant", that can be utilized only for financing the housing and/or can be returned along with its yield resulted after the one's participation is ended. As stipulated in Article 15 of the Tapera regulation, the "Saving" rate has been set at 3% (three percent) of the "Salary" or "Wage" towards the "Employee Participant" (0.5% by the Employer and 2.5% by the Employee), and of the "Income" towards the "Independent Worker...

The Execution (eksekusi) of Verdict under the Indonesia Civil Law

Summary concerning the execution of the verdict (under Article 195 to 224 of H.I.R. / HERZIEN INLANDSCH REGLEMENT (Indonesian Civil Code Procedure)):

1.       Execution upon a final and binding verdict under the law (inkracht van gewijsde):

a.                   - did not appeal upon first stage verdict and surpass the due date for appealing it;
b.                  - did not appeal upon second stage verdict to supreme court and surpass the due date for appealing it;
c.                  - the supreme court verdict;

(a), (b), (c) may be set aside if the law suit request the verdict shall be executed at the soonest notwithstanding the appeal (uit voerbaar bij vooraad) and such verdict expressly affirms it. This will only relevant in conditional basis upon the judges order (example: upon authentic documents and firm conditions) subject to Surat Edaran Mahkamah Agung  No. 3 Tahun 2000 and Surat Edaran Mahkamah Agung No. 4 Tahun 2001 tentang Putusan Serta Merta dan Provisionil, because there were lie possibility that the higher court may null the verdict (of the execution), which may cause the case become more complex.

2.       If the loser party does not want to obey the verdict voluntarily, under some costs, apply to the court chief where the verdict was resolved (and in coordination with other court chief in case the execution objects residing under his domicile, and the court chief of origin suit will be informed within 2 x 24 hours of all enforcement that were conducted), to:

-                      - warn the loser party to fulfill the verdict at the latest of 8 days, if failed to do so, then:

-                    - upon written court’s order, to confiscate the asset under property/belonging of the loser party, whether moving                   goods (the first thing) or fixed assets (the latter thing after the moving goods cannot fulfill it), the weakness is, there is         no specific & detailed procedure on the objects, especially for intangible goods, which may be disputable on actual             confiscation, and may refer to former jurisprudences and Surat Edaran Mahkamah Agung (supreme court’s circular               letter) or even further court proceeding, partly to all of such asset until fulfill the execution value.

The loser party or the related party whose assets get confiscated restricted under the law to transfer such assets, will be suspected for Criminal Code offense.

The confiscated assets may be auction by state auction or by the court’s bailiff itself.

The claim filed upon the confiscated assets will be examined through regular proceedings, and may not prevent such execution, except the judges order the suspension of such execution while waiting for the verdict.

3.       The execution will be conducted upon court chief’s order by court’s bailiff under 2 witnesses, in coordination with the police (if the winning party seeks for it in case any resistance by the loser party), and will be stated on formal written report.


In the event there is any other/further claim/suit regarding the object of execution (example: by third party, or by someone who claim such object his right), then such claim will be examined under the domicile of such execution object. In the event such other claim/suit arising out, the court chief of the domicile of claim/object will inform, within 2 x 24 hours, to the court chief who examines the origin suit.

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