PORTALJABAR, BANDUNG CITY - The Bandung City Government has officially issued a 2026 Land and Building Tax (PBB) incentive policy. This policy is stated in the Decree of the Mayor of Bandung Number 973/Kep.437-Bapenda/2026 concerning Principal Relief and Exemption from Administrative Sanctions for PBB in 2026.

Head of Regional Tax Division II of the Bandung City Regional Revenue Agency, Andri Nurdin, explained that this policy is a form of government presence in providing convenience and appreciation to the public, especially obedient taxpayers.

"We have two incentive programs. First, a 10 percent discount on current year's 2026 PBB payments, valid until June 30, 2026. Second, exemption from administrative sanctions or the elimination of PBB fines until December 31, 2026," he said at the Bandung City Hall Auditorium on Monday (March 2, 2026).

Andri explained that the 10 percent discount only applies to the current 2026 PBB bill, not to arrears from previous years. This program is intended as a token of appreciation for citizens who pay their taxes early.

"We want to reward taxpayers who comply and pay on time. Therefore, this 10 percent discount applies specifically to 2026 PBB (land and building tax) and the deadline is June 30, 2026," he explained.

Meanwhile, for PBB arrears, the Bandung City Government is providing an exemption from administrative sanctions until December 31, 2026.

Andri revealed that Bandung City's total PBB receivables currently reach around Rp1.2 trillion. These receivables have accumulated since 1995.

When the management of PBB was transferred from the Central Government to the Bandung City Government in 2013, the value of receivables was already around IDR 650 billion.

"We continue to strive to optimize the collection of these receivables through various convenience programs for the community," he said.

In the 2025 receivables write-off program, Bapenda recorded Rp237 billion in receivables corrections. The program is divided into three categories: 100 percent write-off for arrears from 2012 and earlier, a 50 percent reduction for arrears from 2013–2019, and a 25 percent reduction for arrears from 2020–2024.

"Thank God, public enthusiasm is very high. From last year's program alone, Rp237 billion in receivables were successfully corrected," he said.

In terms of revenue, the 2025 PBB target was Rp 600 billion, with realization of Rp 547 billion, or 91.23 percent. For 2026, the target was increased to Rp 700 billion.
According to Andri, the increase in the target did not come from an increase in tax rates or the Taxable Object Sales Value (NJOP).

"There's no tax increase or increase in the NJOP. The target increase is purely due to optimizing receivables collection and improving taxpayer compliance," he said.

He is optimistic that with the discount incentives and the elimination of fines, PBB revenue in 2026 can be maximized while significantly reducing the receivables figure.

"We hope the public will make the most of this program. This is an opportunity to ease the burden and contribute to the development of Bandung City," he concluded. (Bandung City Communications and Information Office/rka)