This thread highlights the confusion around the tax amnesty, which was designed for the big fish hiding money offshore and instead ended up panicking ma and pa and the rest of the small fry ordinary Indonesians. The attached briefing from PWC clearly states that the scope of the tax amnesty is limited to income tax, value added tax and luxury goods sales tax.
https://www.pwc.com/id/en/taxflash/assets/english/2016/taxflash-2016-09.pdf
The property, or land tax, is an obligation attached to all private land and is totally unrelated to income, VAT or luxury goods sales tax. It applies even if the owner has never earned a penny of income in their life. If you fail to pay the land tax, it will continue to accrue as a charge on the land, with penalties, until such time as the owner wants to do something with the land (get an IMB, sell it, etc.) at which point the tax and penalties must be paid before the government will process the requested paperwork. In theory, if the government really wanted to collect, it could get probably request a court order for the sale of the land to satisfy the arrears, but given the minuscule amount of the tax (0.1% of the below market NJOP value per annum) I can't see this ever happening.
Yes, OP, please let us know how it goes. I went to the revenue office myself last month when the wife paid the annual taxes (and small penalty from 2015) and the process took all of 5 minutes.
