THE BREAKDOWN
1. Freehold property transaction (Hak Milik)
The buyer: Land and building acquisition duty (BPHTB) = 5% of NJOP value (government assessment)
The seller: PPh income tax = 2.5% of NJOP (government assessment)
2. Leasehold property transaction (Hak Sewa)
The buyer: no Tax implications
The seller: final income tax of 10% (Indonesian nationals or KITAS / KITAP holders) and 20% (foreigners without KITAS / KITAP)