The legal entity behind your rental operation determines which licenses you can hold.
How do you hold or operate your rental property?
Individual foreigners cannot hold accommodation licenses in Indonesia. Only PT PMA or Indonesian entities can.
Through a PT PMA (foreign-owned company)
Leasehold — my landlord holds the licenses
Leasehold — landlord is not involved in licensing
Hak Pakai (personal) — no PT PMA set up
Nominee arrangement with an Indonesian individual
What KBLI code is your business registered under?
Foreigners need KBLI 55193 (Villa). Pondok Wisata (55130) is restricted to Indonesian citizens under Permenpar 18/2016.
KBLI 55130 (Pondok Wisata) or 55199 (Other)
Not registered / No KBLI code
NIB and tourism registration are mandatory for all short-term rental operations via OSS.
Do you have a valid NIB (Nomor Induk Berusaha)?
The NIB must be "verified" status — not just issued. Unverified NIB won't satisfy the OTA compliance check.
Yes — verified / effective status in OSS
Yes — but unverified status
Do you have a TDUP / Sertifikat Standar Pariwisata (tourism registration)?
Applied — pending approval
Villa license (KBLI 55193) requires Pink (Tourism) zone. This is non-negotiable — wrong zone means no license.
Is your property in a Pink (Tourism) zone on the RDTR spatial plan?
Check via the OSS RDTR Interaktif tool or local Dinas Tata Ruang. ~80% of Canggu is in non-tourism zones.
Yes — confirmed via RDTR / KRK document
I believe so, but haven't formally verified
No — Yellow (Residential), Green, or other zone
PBG replaced the old IMB system. Your building must be approved for commercial/tourism use — not just residential.
Do you have a PBG (or old IMB) classified for commercial or tourism use?
A residential PBG/IMB does not authorize tourism accommodation. You need commercial/tourism classification.
Yes — PBG for commercial / tourism use
I have an IMB, but it's for residential use
No building permit at all
Do you have a valid SLF (Sertifikat Laik Fungsi)?
The SLF confirms your building is safe for public/tourist occupation. It must be current — SLFs expire periodically.
Yes, but it may be expired
Three separate tax obligations apply to STR operators: hotel tax, income tax, and property tax.
Are you registered for PHR (Hotel Tax) and filing monthly returns?
PHR is up to 10% of gross accommodation revenue. Airbnb does NOT collect or remit this — you must pay independently.
Yes — registered with Bapenda and filing monthly
Registered but not filing regularly
Are you paying PPh (Income Tax) on rental revenue?
10% final tax on gross rental revenue under PP 34/2017. Non-residents pay 20% under PPh 26.
Yes — 10% final tax through my PT PMA
Paying some tax, but not sure it's correct
Day-to-day operational requirements that apply to all licensed accommodation operators.
Do you report foreign guests to local police within 24 hours (STM)?
Surat Tanda Melapor is mandatory for all accommodation operators. Fines apply to both host and guest for non-compliance.
Yes — consistently for every foreign guest
Sometimes, but not consistently
Do you have an NPWP (Tax ID) registered for your rental activity?
Yes — corporate NPWP (PT PMA)
Are you currently listed on OTAs (Airbnb, Booking.com, etc.)?
If listed without proper licensing, your property is at risk of delisting and enforcement action.
No — not currently listed
