Residential Property Development
Aktivitas Pengembangan Bangunan dan Lahan Hunian
🏠 Section L — Real Estate Activities
Developing and selling residential real estate — buying, selling, and developing houses, apartments, flats, and residential land. This covers the full property development cycle: acquire land, build residential buildings, and sell or lease them. Mobile home park development for residential use also falls here.
What You Need
PP28/2025 Licensing Data2 scales
Post-License Obligations7
All scales (Micro through Large): Medium-Low risk (Menengah Rendah). NIB + Standard Certificate (Sertifikat Standar) issued automatically (Otomatis).
Before You Start
- KKPR (Kesesuaian Kegiatan Pemanfaatan Ruang) — spatial conformity permit for housing development, issued by ATR/BPN
- Persyaratan Dasar — basic business licensing requirements for smaller scales
- MBR housing (Masyarakat Berpenghasilan Rendah) — additional specific development requirements if building low-income housing
- SK Pengesahan from Pemda — master plan, land parcel split plans, management separation plans
- Audited financials — laporan keuangan audited by public accountant, with debt-to-equity ratios
Who Approves What
Fully open (Terbuka) — 100% foreign ownership.
⚠️ BALI GOVERNOR ALERT (Jan 2026): The Governor of Bali has formally requested BKPM to CLOSE OSS registration for PMA companies operating Medium-Low risk (Menengah Rendah) activities in Bali — which directly includes 68111. This code is listed as the #1 most abused PMA code in Bali (Surat Gubernur B.27.000/642/PM/DPMPTSP, 28 January 2026). If BKPM grants this request, new PMA companies will be UNABLE to register 68111 for Bali operations. Existing NIBs are expected to remain valid. Monitor OSS for changes.
Source Regulations
Unchanged from KBLI 2020 — direct match (MATCH_LANGSUNG). Residential real estate development stays the same.
Bali Intelligence
- 19,262 PMA businesses registered in Bali (2021–2025) — that's 40% of all PMA nationally
- 55,458 projects across those PMA companies
- 47.55% are low-risk requiring only NIB — nearly half face zero substantive oversight
- The letter also requests closure of PMA at virtual office addresses in Bali
- 68111 is cited as the single most abused PMA code in the province
- Land prices in south Bali (Canggu, Seminyak, Jimbaran) have tripled in the last decade
- KKPR (spatial conformity) is critical — Bali has strict zoning near temples, rice terraces, and waterways
- Foreigners cannot own land freehold (Hak Milik) — must use PT PMA
- Typical structure: HGB (Hak Guna Bangunan — building rights, 30 years + 20 year extension) held by the PT PMA
- Virtual office for a real estate company — the Governor's letter specifically targets this, DPMPTSP Bali is actively flagging it
- "Holding code" abuse — registering 68111 with no actual development project is exactly the pattern cited in the Surat Gubernur
- Hak Milik → HGB conversion — assuming it's quick; in Bali, BPN processing can take 6–12 months
- Ignoring the banjar (local village council) — no government permits will save you if the banjar objects
- Building first, permitting later — IMB/PBG enforcement has intensified since 2024, with demolition orders actually executed in Canggu and Pererenan
KBLI 2025 Real Estate Codes: Property Development, Management & Investment
kita.balizero.comTKA Eligible Positions
Kepmenaker 228/2019 — Category 2: Real Estate
Kepmen 228/2019 lists 6 TKA-eligible positions in this category. Selection optimized using ISCO classification methodology.
KEDUA Provision — Directors & Commissioners Exemption
- 41011 — Construction of the residential buildings (separate KBLI required)
- 68112 — If you'll also rent/lease the properties long-term
- 68210 — If you use brokers/agents to sell
- 71101 — For architectural design services
- 55203 — If units will be rented short-term to tourists (different code entirely)
Related Codes
Residential Property Leasing (Own Property)
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