DJP: No Tax Collection Programme for Rental Properties in 2027

The Directorate General of Taxes (DJP) of the Ministry of Finance has reaffirmed that the imposition of taxes on income from property rentals, which has been a subject of debate on social media, is not part of the work programme for 2027.

“We ensure that there is no work programme in 2027 that specifically targets owners of rental houses or rental properties,” stated the DJP in its official information, as reported on Monday (21/9/2026).

The DJP confirmed its commitment to strengthening tax compliance while simultaneously optimising state revenue in accordance with existing regulations.

“We continue our efforts to strengthen tax compliance and optimise state revenue in accordance with the prevailing laws and regulations,” the DJP explained.

Previously, the Director of Extension, Service, and Public Relations of the DJP, Inge Diana Rismawanti, stated that the taxation of property rental income is not a new type of tax to be implemented in 2027.

Inge noted that one of the general directions of taxation policy is to strengthen the tax base and increase compliance with existing tax obligations. In this context, income from property rentals was merely one example presented in the relevant forum.

“We need to clarify that income from the leasing of land and/or buildings is fundamentally already an object of Income Tax in accordance with applicable provisions. Therefore, this is not the imposition of a new type of tax,” she said.

The preparation of the DJP’s 2027 work programme involves considering various aspects, including programme implementation parameters, risk analysis, system readiness, as well as economic and social conditions.

Inge explained that, as of now, there are no specific proposals in the DJP’s 2027 work programme that specifically target owners of rental houses or rental properties.

In performing its tax compliance oversight function, the DJP utilises a data-driven and risk-based approach while maintaining the principles of fairness, proportionality, and the economic condition of the public.

Oversight is not conducted solely based on the ownership of rental houses, but rather by considering the profile and overall compliance risk level of taxpayers.

“The DJP understands that the characteristics of rental house owners are very diverse, including members of the community who possess rental houses on a small scale as one of their sources of income,” she added.

Therefore, the implementation of oversight is conducted in a measured and proportional manner, prioritising a persuasive and educational approach to encourage tax compliance.