PMK 90/2025 was signed on 18 December 2025 and took effect on 1 January 2026. The part everyone quotes: PPN Ditanggung Pemerintah (VAT borne by the government) at 100% on the portion of the sale price up to Rp 2 billion, for houses priced at a maximum of Rp 5 billion, running across the January to December 2026 tax period. Easy numbers to remember, and every brochure prints them.
One layer underneath sits something quieter: a code, issued per unit. Without it, none of those numbers do anything for you.
KIR is issued per unit, not per project
KIR stands for Kode Identitas Rumah, an identity code attached to a single housing unit. Developers obtain it through SIKUMBANG (Sistem Informasi Kumpulan Pengembang), the registry run by the Ministry of Public Works and BP Tapera. The developer registers the project and its units in the system, and each unit receives its own code.
From the government's side the logic is plain. PPN DTP is public money at meaningful scale, and the state needs to know exactly which house received it. Not "project X", but unit number so-and-so in block so-and-so. The code is what stops one unit being claimed twice, or a property that isn't actually a new home slipping into the scheme.
For a buyer, the consequence is blunt: if the unit you're paying for isn't registered and has no KIR, the incentive cannot be processed. Not delayed. Cannot be processed. So the question that matters isn't "is this house under Rp 2 billion?" — that part is easy to check. The real one is: does this unit have a KIR, and is it in SIKUMBANG?
Price is rarely the obstacle in Bekasi's mid-market. The Emerald 70 house at Kingspoint, for instance, sits around Rp 700 million, well below the Rp 2 billion ceiling. What decides whether the incentive works isn't the price tag. It's the paperwork.
The developer's PKP status is the second requirement people miss
PMK 90/2025 requires the first transfer to be made by a PKP Penjual, a VAT-registered seller (Pengusaha Kena Pajak). The developer has to hold that status in order to issue tax invoices and report the DTP scheme properly. A smaller developer without PKP status, or with a status problem, cannot facilitate the incentive even if the house is finished and the price fits.
These are two separate requirements standing on their own legs. KIR handles the identity of the unit; PKP status handles who is doing the transferring. Both need to be in order, and neither one covers for the other.
One correction worth making, because it circulates wrongly in buyer groups: ruko and rukan that function as residences are covered by PMK 90/2025, alongside landed houses and apartments. Anyone telling you shophouses are automatically excluded has it backwards. The same conditions apply: a new, ready-to-occupy unit, first transfer by a PKP seller, and the sale price within the limits.
The trigger: AJB or a fully paid PPJB, plus the BAST
Once KIR and PKP are sorted, timing takes over. The incentive is triggered by signing an AJB before a PPAT (the deed of sale before a land deed official), or a fully paid PPJB before a notary. That alone isn't enough. There must also be actual handover, evidenced by a BAST (Berita Acara Serah Terima, the handover minutes), and that BAST has to fall between 1 January and 31 December 2026.
This is where ready-stock units sit in a different position from units still under construction. A house that already physically exists can be handed over as soon as the administration clears. A house still being built depends on the construction schedule, and if handover slips past the end of December, the incentive goes with it.
We work through the countdown in more detail in our guide to the 31 December 2026 BAST deadline, and the ready-stock angle in this piece on handover timing for ready-stock units.
Four questions worth asking before you sign a booking form
You don't need to be a tax specialist to filter this. These four questions separate developers whose administration is genuinely ready from those who have simply hung a "0% VAT" banner out front:
| Question | Why it matters |
|---|---|
| Does this unit have a KIR? May I see the code? | Without a KIR in SIKUMBANG, the incentive cannot be processed at all. |
| Is the developer registered as a PKP? | PMK 90/2025 requires the first transfer to be made by a PKP seller. |
| When is the AJB or fully paid PPJB expected? | This is the trigger, and it requires a PPAT or a notary. |
| Is the BAST realistically achievable before 31 December 2026? | Actual handover has to land inside the 2026 tax period. |
A developer whose units are properly registered will answer all four without pausing. Answers that circle around, or land on "we'll sort it out later", are a signal worth writing down for yourself.
Beyond VAT, the transaction still carries costs that the incentive doesn't touch — deeds, title transfer, and PPAT fees. We break those down in our guide to notary and PPAT costs in 2026.
Note: this article is general and educational, not tax or legal advice. The technical provisions of PPN DTP follow PMK 90/2025 and its implementing rules, which may change. For your specific case, consult a tax adviser or your notary/PPAT.
What to hold on to
The 100% PPN DTP isn't a discount that attaches itself to a price automatically. It's a facility with a chain of conditions: a new, ready-to-occupy unit, registered in SIKUMBANG with its own KIR, transferred for the first time by a PKP-registered developer, triggered by an AJB or fully paid PPJB, and closed out by a BAST before 31 December 2026. Break one link and the incentive is gone.
For a house around Rp 700 million like the Emerald 70 on Jl. Raya Perjuangan in North Bekasi, the Rp 2 billion ceiling is no obstacle whatsoever. The paperwork is what decides it, and paperwork is something you can ask about today, before any booking money changes hands.
Want to check the KIR and SIKUMBANG status of an Emerald 70 unit?
The Kingspoint team can walk you through the registration status of ready-stock units in North Bekasi, the developer's PKP status, and the expected AJB and BAST timeline, so you know where you stand before deciding.
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