What Bapenda is asking for
The revenue agency of Badung regency (Bapenda) has asked to return an overpayment of regional tax worth Rp 439,127,985. The money is due to 12 taxpayers. All of these cases concern BPHTB, the acquisition tax on land and building rights that a buyer pays at a transaction.
According to the source, one taxpayer paid the tax twice. Another 11 paid but then cancelled the purchase, so the overpayment is eligible for a refund.
The request is in an internal memo from the Badung Bapenda head, Ni Putu Sukarini, to the regency secretary (Sekda). It is dated 27 April 2026 and numbered 900.1.13.1/14521/Bapenda. The memo also asks for funds to be made available so the refunds can actually be paid.
The paperwork behind the refund
The memo lists 13 refund requests. Twelve concern BPHTB and one concerns the land and building tax (PBB-P2). The latter arose because a taxpayer paid under the wrong tax object number (NOP). Its refund is on hold while Bapenda tries to offset the amount against other taxes.
Before filing, Bapenda checked that the documents were complete and correct. The findings are in a verification record for PBB-P2 and BPHTB dated 12 March 2025 as printed in the source, number 900.1.13.1/1757/BAPENDA.
Bapenda also sought confirmation on land rights registration from the Badung land office. The answer came in a letter from the land office head dated 2 April 2026, which confirmed the BPHTB data.
On the basis of a Badung regent decree on refunding PBB-P2 and BPHTB when transactions are cancelled (number 420/052/HK/2025), a tax overpayment notice (SKPDLB) was issued. The source says its purpose is legal certainty, so that overpaid sums return to taxpayers.
Where the request stalled
The regency secretary passed the request to the finance and asset agency (BPKAD) with a note dated 28 April 2026, asking its head to process the refunds.
However, on 19 October 2026 the BPKAD head, I Ketut Wisuda, said the file had not reached his office and that he had not read the documents. Regency secretary Ida Bagus Surya Suamba was approached by text message but had not replied when the source was published.
So the refund request is drawn up and has the secretary's backing, yet nothing at the finance office confirms it. The source gives no payment date.
Why buyers should care
BPHTB is paid on each land and property transaction. When a deal falls through or the tax is paid twice, the overpayment is returned through an application and a decision by the tax office. This case shows how many documents are involved: an internal memo, a verification record, a land office confirmation, a regent decree and a refund notice.
Rp 439 million across 12 requests is small against the property market. It still shows the sequence the regency follows to return money, and how long that sequence can take.