Ninth Consecutive Unqualified Opinion for Jakarta, BPK Notes Critical Issues on Land Tax and Public Facilities
The Audit Board of Indonesia (BPK) has identified a number of issues in the financial management of the DKI Jakarta Provincial Government for the 2025 fiscal year. These range from the assessment of Land and Building Tax (PBB) not using the latest data, disorganised retribution management, to problematic assets of social facilities and public facilities. The findings were delivered by BPK RI Member V, Bobby Adhityo Rizaldi, during the submission of the Audit Result Report on the 2025 Financial Report of the DKI Jakarta Provincial Government at a plenary session of the DKI Jakarta Regional House of Representatives (DPRD).
Despite this, the BPK still granted an Unqualified Opinion (WTP) to the DKI Jakarta Provincial Government. This achievement marks the ninth consecutive time the capital city has received the accolade. ‘Based on the audit results and the implementation of action plans from the follow-up of previous audit recommendations, BPK provides an Unqualified Opinion, or the highest opinion, for the 2025 Financial Report,’ Bobby said. ‘This achievement marks success in maintaining the WTP opinion for the ninth consecutive time. Congratulations,’ he continued.
Although the DKI Jakarta Provincial Government achieved the highest opinion, the BPK noted several points that need to be promptly addressed by DKI Jakarta Governor Pramono Anung and his staff. Bobby revealed that the PBB assessment is still not supported by updated data. Furthermore, the management of local retribution revenue is also considered disorderly, potentially causing a loss of regional income. ‘First, the PBB assessment has not used updated data and the management of legitimate locally-generated revenue retributions remains disorderly, resulting in the loss of potential revenue and the existence of uncollected potential receipts,’ he stated.
The BPK also found volume shortfalls in work, specification discrepancies, and inflated prices in both capital expenditure and goods and services spending, leading to overpayments. In addition, delays in the completion of work across six regional apparatuses were not fined, resulting in a shortfall of regional revenue. Another finding of concern was the management of social and public facility assets. According to Bobby, there are still plots of land being utilised without agreements or permits. On the other hand, the obligation to hand over social and public facilities in the HPL Pluit and ex-BPL Pluit areas has also not been settled.
According to the BPK, these conditions cause the local government to lose opportunities to obtain benefits, whether in the form of income or services for the public interest. In light of these various findings, the BPK has asked the Governor of DKI Jakarta to order the relevant regional apparatuses to improve the problematic governance. This includes updating PBB-P2 object data, collecting retributions and asset leases, processing overpayments, imposing fines for work delays, and securing social and public facility assets controlled by other parties without permission. On this occasion, Bobby also highlighted the follow-up achievement of the DKI Jakarta Provincial Government’s audit recommendation results, which has exceeded the national target. ‘The position of the audit recommendation follow-up as of 31 December 2025 for the DKI Jakarta Provincial Government is 10,459 out of 12,241 recommendations, equivalent to 85.44 percent. This achievement surpasses the national target of 75 percent,’ he said. Nonetheless, the BPK urged the DKI Jakarta Provincial Government not to stop there and to continue accelerating the completion of the remaining recommendations.