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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...

Foreigner, Marriage & Property in Indonesia


Law 05 / 1960

Art. 21 (1) (3) (4)

- Only Indonesian citizen(s)(ship) may have freehold title.

- Foreigner (foreign citizen(ship)) who acquired freehold title upon the non-testament-inheritance or joint-property under marriage, as well as Indonesian citizen who acquired freehold title then lost his/her Indonesian citizenship, shall release such title within 1 year after such title acquired or the lost of Indonesian citizenship, otherwise the title shall be null and void and automatically released to the State.

- If any Indonesian citizen has other citizenship, then he/she shall not have the right of land under freehold title.

Art.30 & 36

The party who may acquire Right to Cultivate (HGU / Hak Guna Usaha) or Right to Build (HGB / Hak Guna Bangunan) is Indonesian citizenship and legal entity established-and-domiciled in Indonesia.


Law 01/1974

Art.35 (1)

Property acquired under the marriage shall be joint-property (of the married couple).

Art.58

Any who held inter-nationalities marriage may acquire the citizenship of her husband or his wife, and may lose his/her citizenship according the prevailing law.


Law 62/1958 jo Law 03/1976 (revoked)

Art. 8 (1)

Indonesian woman who marry foreign(er) citizen lose her Indonesian citizenship, if:
-       in within 1 year after the marriage, declare of it; except to become un-citizenship.

à this provision anticipates the possibility of Indonesian citizen women to become other nationality / citizenship, but not firmly stipulate the matters, then revoked by Law 12 / 2006 (below).


Law 12 / 2006
Art. 26 (1)
Indonesian woman who marries foreign man will lose her Indonesian citizenship (to become foreigners) IF under the husband’s (foreign) law, the wife (Indonesian woman) must follow husband’s nationality upon marriage.

àso that the right of freehold property (including HGU & HGB, above) of the Indonesian women is subject to the husband’s (foreign nationality) law, because there are many possibilities, i.e.:
-       whether she must follow the husband nationality à then she will lose such rights; or
-       she becomes dual citizenship à same, then she will lose such rights; or
-       she becomes un-citizenship à same, then she will lose such rights; or
-       the wife/woman still as Indonesian citizenship, but conflicted with the provision of “joint-property under marriage” à so, she will lose such rights, because Art.21, 30, 36 Law 05/1960 (only Indonesian citizenship may have such titles, etc.) except in this point, the Indonesian wife prior to the inter-nationalities marriage held the marriage agreement (separation of property, the then firmly regulated in Art.3 PP 103/2015) to the extent the wife still remains as Indonesian citizenship.

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