Jakarta, VIVA – The calm of a Wednesday morning, October 22, 2025, was punctuated by an impassioned plea from a prominent figure in Indonesian politics. Rieke Diah Pitaloka, a member of Commission VI of the House of Representatives (DPR RI) from the PDI Perjuangan faction, publicly voiced her profound anger and concern after learning that Pesantren Al-Fath Jalen, a revered Islamic boarding school founded by the late Kiai Yasin, had been issued a Property and Land Tax (PBB) bill. Her distress, captured in a video uploaded to her personal Instagram account @riekediahp under the "Viral for Justice" channel with the hashtag #SavePesantrenIndonesia, included a direct, emphatic call to the Minister of Finance, Purbaya Yudhi Sadewa. The incident has reignited a crucial discussion about the implementation of tax exemptions for non-profit religious and educational institutions across Indonesia, highlighting potential discrepancies between legal frameworks and practical enforcement.
The Incident Unfolds: A Visit to Pesantren Al-Fath Jalen
The core of Rieke Diah Pitaloka’s emotional outburst stemmed from her visit to Pesantren Al-Fath Jalen, situated in Tambun Utara, Kabupaten Bekasi. It was during this visit that she was confronted with the reality of the pesantren receiving an unexpected tax demand. “Suddenly, someone from the Regional Revenue Agency came to collect tax. Kang Purbaya, please, Kang Purbaya,” Rieke exclaimed in the video, her voice laced with urgency and disbelief, directly addressing the Finance Minister. Her indignation was palpable as she underscored the non-profit nature of the institution. “My brother’s foundation isn’t looking for profit. How dare they collect tax. Well, we will resolve this legally, of course,” she stated firmly, emphasizing her commitment to defending the pesantren.
Rieke’s argument rested heavily on existing legal provisions, specifically referencing Article 38 of the regulations concerning Property and Land Tax. This particular article explicitly states that PBB does not apply to the ownership or utilization of land and buildings used solely for public interest in the fields of religion, social welfare, health, education, and national culture, provided they are not intended for profit. For Rieke, a pesantren unequivocally falls within these exempted categories. “A pesantren has already taken over the responsibility of the state. Things like this should certainly not happen,” she asserted, highlighting the vital role these institutions play in societal development and education, often alleviating the state’s burden.
The Pesantren’s Ordeal: A Decade of Misinformation and Distress
Naili, one of the administrators of Pesantren Al-Fath, provided a poignant chronology of the tax demands, shedding light on the long-standing belief within the pesantren community regarding their PBB exemption. Her account revealed a critical gap in communication and understanding between government agencies and the public. Naili recounted that around 2010, when they were processing the wakaf (religious endowment) certificate for the property through the local Office of Religious Affairs (KUA), they were explicitly informed that pesantren were exempt from PBB. “Around 2010, we were processing with the KUA for the wakaf certificate. It turned out that the process was long and expensive. At that time, the KUA told us that pesantren were exempted from PBB. Since we are laypeople, we just believed it,” Naili explained during her interview with Rieke. This initial assurance from a seemingly authoritative government body formed the basis of their understanding for over a decade.
For years, Pesantren Al-Fath operated under this premise, never receiving any PBB bills. However, this changed dramatically in 2024 when the first tax demands began to arrive. The situation escalated in early 2025, bringing immense distress to the pesantren community. “In 2025, we received a letter stating that our pesantren would be ‘police-lined’,” Naili recounted, referring to a practice where a property is marked or sealed for non-payment of taxes, implying potential seizure or severe legal action. “I cried, honestly. Not long after that, Abah (Kiai Yasin) passed away,” she added, connecting the emotional toll of the tax threat with the passing of the pesantren’s beloved founder, underscoring the profound personal and institutional impact of the situation. This sequence of events paints a picture of a community caught off guard, facing threats that contradicted their long-held understanding and exacerbated their grief.
Local Regulations and Official Support
Adding another layer to the complexity, Nyumarno, a member of the Regional Legislative Council (DPRD) of Kabupaten Bekasi, who was also present during Rieke’s visit, corroborated the pesantren’s assertion regarding PBB exemptions. He confirmed that local regulations in Kabupaten Bekasi indeed provide for such exemptions. “In Kabupaten Bekasi, there is already a regulation that places of worship or non-commercial Islamic boarding schools can apply for PBB exemption,” Nyumarno stated. This statement is crucial as it indicates that the legal framework for exemption exists at both national and local levels.
However, Nyumarno also acknowledged the practical implementation challenges. “But in practice, there are bills that come without socialization,” he admitted, pointing to a systemic issue where the mechanisms for informing eligible institutions about exemptions or the process to apply for them are inadequate. This lack of communication or proactive outreach by the Regional Revenue Agency (Bapenda) appears to be a significant contributing factor to such incidents. Nyumarno, recognizing the urgency and injustice of the situation, pledged his direct support: “For Pesantren Al-Fath, I will personally accompany them to ensure they are exempted from PBB.” His commitment offers a ray of hope for the pesantren, but also highlights the need for individual intervention to navigate what should be a straightforward process.
The Broader Context of Property Tax (PBB) in Indonesia
Property and Land Tax (PBB) in Indonesia is a significant source of revenue for local governments, administered under Law No. 28 of 2009 on Local Taxes and Retributions, which delegates the authority for PBB collection to regional administrations. Prior to this, PBB was a central government tax under Law No. 12 of 1985 jo. Law No. 12 of 1994. The shift to local collection was part of broader decentralization efforts, empowering regions to manage their own finances. While the general principle is that all land and buildings are subject to tax, specific exemptions are crucial for ensuring social equity and supporting public welfare initiatives.
Pesantren, numbering in the tens of thousands across Indonesia, are fundamental pillars of the nation’s educational and social fabric. They provide holistic education, often to underprivileged communities, fostering religious knowledge, moral values, and practical skills. Many operate as wakaf institutions, meaning their assets are endowed for charitable or religious purposes, inherently making them non-profit. The legal status of wakaf property is distinct, often subject to specific regulations that acknowledge its public benefit. The spirit of PBB exemptions for such institutions is to prevent financial burdens that could impede their vital contributions to society, recognizing that they often serve functions that would otherwise fall to the state. The case of Pesantren Al-Fath is not isolated; similar issues have arisen in various regions, pointing to a potential systemic problem in the consistent and transparent application of tax exemption policies for non-profit entities.
Bridging the Gap: Policy Implementation Challenges
The incident at Pesantren Al-Fath Jalen vividly illustrates the gap between well-intentioned policy and its practical implementation. While national laws and local regulations clearly outline exemptions for non-commercial religious and educational institutions, the experience of the pesantren suggests a failure in one or more stages of the administrative process. This could include:
- Lack of Proactive Socialization: Tax authorities might not adequately inform eligible institutions about their exemption rights or the necessary application procedures. As Nyumarno pointed out, bills arrive "without socialization."
- Bureaucratic Hurdles: The process of applying for and securing exemptions might be overly complex, time-consuming, or require documentation that non-profit organizations, especially those with limited administrative capacity, find difficult to provide.
- Inter-Agency Communication Breakdown: The advice given by the KUA in 2010, which led the pesantren to believe they were automatically exempt, was seemingly not communicated or coordinated with the regional tax collection agency (Bapenda). This highlights a critical need for better inter-agency collaboration and consistent information dissemination.
- Revenue Pressures: Local governments, facing increasing demands for public services and under pressure to meet revenue targets, might inadvertently or intentionally overlook exemptions, leading to a more aggressive approach to tax collection.
These challenges place an undue burden on organizations like Pesantren Al-Fath, diverting their limited resources and energy from their core mission of education and community service towards navigating complex tax disputes.
Reactions and Calls for Clarity
Rieke Diah Pitaloka’s public outcry, particularly her direct appeal to Minister of Finance Purbaya Yudhi Sadewa, is a powerful call for immediate attention and resolution. While Minister Purbaya has yet to issue a specific statement regarding this incident, the Ministry of Finance and the Directorate General of Taxes typically emphasize a commitment to fair and equitable taxation, adherence to legal frameworks, and support for legitimate exemptions. This case will undoubtedly prompt internal review within relevant government bodies.
From the perspective of the Bekasi Local Government, the Regional Revenue Agency (Bapenda) will likely be expected to clarify its procedures for PBB collection and exemption applications. There is a clear need for Bapenda to enhance its public awareness campaigns, particularly targeting non-profit religious and educational institutions, to ensure they are fully aware of their rights and the processes involved in obtaining exemptions. The Ministry of Religious Affairs, as the primary governmental body overseeing religious institutions, may also be called upon to play a more proactive role in advocating for pesantren and ensuring their legal status, including tax exemptions, is consistently upheld across all regions.
Implications and Way Forward
The incident involving Pesantren Al-Fath Jalen carries significant implications beyond the immediate case. It serves as a stark reminder of the potential for bureaucratic inefficiencies and communication failures to undermine public trust and place undue strain on vital social institutions.
Firstly, this case could trigger a broader review of PBB collection practices for religious and educational institutions nationwide. It may prompt central and local governments to re-evaluate their socialization efforts, streamline exemption application processes, and ensure better coordination between various agencies involved in property registration and tax collection.
Secondly, it underscores the critical importance of public oversight and advocacy. Figures like Rieke Diah Pitaloka, using their platforms, play an indispensable role in bringing such issues to light and advocating for those who might otherwise struggle to navigate complex administrative systems. Their intervention can act as a catalyst for systemic change.
Finally, the incident highlights the fundamental principle that institutions providing significant public benefit, especially those operating on a non-profit basis, should be supported, not burdened, by the state. The financial stability of pesantren and similar organizations is crucial for the continuity of their services, which contribute directly to national education, social welfare, and cultural preservation. Ensuring clear, consistent, and easily accessible tax exemption policies is not merely a legal obligation but a strategic investment in the nation’s future.
The resolution of Pesantren Al-Fath’s PBB issue will be closely watched, not just as a matter of local administration but as a precedent for how Indonesia treats its non-profit religious and educational institutions. It calls for a concerted effort from all stakeholders – central government, local authorities, legislative bodies, and the institutions themselves – to ensure that legal provisions designed to support public good are effectively and consistently implemented, thereby preventing future distress and upholding the spirit of public service.