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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...
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The newest Indonesia Stamp Duty Law (Undang - Undang Bea Meterai terbaru)

On 26 October 2020, Indonesian government enacted the (newest) Stamp Duty Law (Undang – Undang Bea Meterai) Number 10 of 2020 (UU 10/2020) with the (new) stamp duty tariff of IDR 10,000 for, among other mandatory documents, a transaction document stating a nominal amount more than IDR 5,000,000. Although, such documents may be imposed with different (fixed) tariff of stamp duty to be stipulated under Government Regulation (at any later time).

UU 10/2020 is replacing, revoking the older one, Law Number 13 of 1985 (UU 13/1985). However, UU 10/2020 will start to be effective as of 1 January 2021, and any remaining (printed) stamp duty issued under UU 13/1985 may still be used until the period of 1 year after the effectiveness of UU 10/2020 with total stamp duty paid/affixed must be at minimum IDR 9,000.

Pada tanggal 26 Oktober 2020, pemerintah Indonesia mengesahkan Undang – Undang Bea Meterai (terbaru) Nomor 10 Tahun 2020 (UU 10/2020) dengan tarif materai (baru) Rp.10.000,- untuk, diantara dokumen-dokumen yang diperintahkan, dokumen transaksi yang menyatakan nilai nominal lebih dari Rp.5.000.000,- Meskipun begitu, dokumen-dokumen tersebut dapat dikenai tarif bea materai (tetap) yang berbeda yang ditetapkan dengan Peraturan Pemerintah (di suatu waktu di kemudian hari).

UU 10/2020 menggantikan, mencabut Undang – Undang yang lama, Undang – Undang Nomor 13 Tahun 1985 (UU 13/1985). Meski demikian, UU 10/2020 mulai berlaku pada tanggal 1 Januari 2021, dan materai tempel (yang dicetak) berdasarkan UU 13/1985 yang masih tersisa dapat digunakan sampai jangka waktu 1 tahun setelah UU 10/2020 mulai berlaku, dengan nilai total meterai tempel yang dibubuhkan paling sedikit senilai Rp.9.000,-


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