How to Check the Tax Object Sales Value (NJOP) Online

Want to know the estimated buying and selling price of a property or the amount of Property Tax (PBB)? You can check the Tax Object Sales Value (Nilai Jual Objek Pajak/NJOP) online, which is much more convenient than visiting the relevant government office in person.

The Tax Object Sales Value information is crucial for determining property prices, checking Land and Building Tax (PBB), and filling out estimated asset values on your Annual Tax Return (SPT) in Coretax.

Have your Tax Object Number (Nomor Objek Pajak/NOP) from your Notification of Tax Due for Land and Building Tax (Surat Pemberitahuan Pajak Terutang Pajak Bumi dan Bangunan/SPPT PBB) ready, and you can check it directly on your local Bapenda website using your smartphone. For detailed steps, follow the complete guide below!

What Is NJOP?

The Tax Object Sales Value (NJOP) is the government-set benchmark price used to calculate Land and Building Tax (Pajak Bumi dan Bangunan/PBB). Its value is measured in rupiah per square meter based on the average price of fair sales transactions, comparisons with similar properties, the new acquisition value, or the replacement value.

The legal basis is Law Number 1 of 2022, Government Regulation Number 35 of 2023, and Minister of Finance Regulation Number 85 of 2024. The government typically updates the NJOP every three years, except in areas where property values have risen significantly, in which case it is reviewed annually.

So, why is this NJOP information so important? There are several reasons why this information is important, including:

Property Tax (PBB) Calculation Basis: Serves as the primary reference for determining the annual tax amount due.
Property Sales Price Reference: Helps owners and buyers understand the estimated fair market value of a property as determined by the government. However, remember that commercial market prices can rise or fall.
Reference for annual tax return (Surat Pemberitahuan/SPT) filing on Coretax: Makes it easier for taxpayers to accurately and transparently fill out the “Current Value” column on the asset list attachment.

To check this, review your property tax payment slip, visit your subdistrict office or the Regional Revenue Agency (Bapenda), or use the online NJOP lookup service in your area.

How to Check NJOP for Various Regions

Each region has its own authority in determining the NJOP amount. Therefore, the official website and verification process used in one region may differ from those in another.

Simply prepare the necessary documents, such as the Tax Object Number (NOP) from your Notification of Tax Due for Land and Building Tax (SPPT PBB), your National Identification Number (NIK)/ID Card (KTP), or Certificate of Ownership (SHM), before you begin your search. Checking the NJOP online is generally free and relatively quick. Below are the steps to check the NJOP online in several regions across Indonesia:

1. Jakarta

If you plan to conduct a real estate transaction or simply calculate tax obligations in Jakarta, the DKI Jakarta Regional Revenue Agency (Bapenda) provides an integrated online service. Simply have your NOP and National Identification Number in the form of Nomor Induk Kependudukan/NIK or Kartu Tanda Penduduk/KTP ready to begin the check by following these steps:

Access the official portal at pajakonline.jakarta.go.id/esppt/informasi_sppt.
Click on the “SPPT PBB-P2 Information” menu option.
Enter your Tax Object Number (NOP) and ID Card Number (KTP). If the NOP is not found, you can use the search feature by entering the property’s full address.
Click the “Search” button, and detailed information on the Tax Object Sales Value (NJOP) and registered land area will appear on the screen.

2. Bekasi

As one of Jakarta’s rapidly developing satellite cities, you can check property values in Bekasi City through the official e-PBB portal. The process requires users to have a verified account, following these steps:

Visit the official website at e-pbb.bekasikota.go.id.
First, create a new account using an active email address. Then, verify your account via the link sent to your email.
After successfully logging in, go to the “Cek Tunggakan” menu.
Enter the requested NOP, then follow the system’s instructions until the search results are displayed.

3. South Tangerang

South Tangerang is a popular residential area for many homebuyers. To ensure accurate estimates of market prices and land taxes in this region, the South Tangerang City Government provides the SAKILA (Satu Klik Layanan/One-Click Service) system. This system can be used to check the NJOP by following these steps:

Visit the website sakila.tangerangselatankota.go.id/.
Enter the property’s NOP (Property Number) in the provided field.
If the number combination is correct, the NJOP details and property tax information will automatically appear.

4. Bandung

Bandung is not only an attractive place to live but also offers potential for real estate and lodging businesses. Before deciding to buy or sell land in Bandung, find out its NJOP value using the following method:

Visit the Bandung City Tax Service Department’s website at disyanjak-sipp/cek_njop2.
Once you are on the check page, enter your 7-digit Tax Object Number (NOP).
Continue the search, then wait for the property value data to appear.

5. Surabaya

The Government of Surabaya provides transparent access for residents who want to monitor land history and NJOP values year to year. Simply have your NIK and NOP ready, then follow these instructions:

Go to the official website at pbb.surabaya.go.id/KeteranganNjop.
Enter the applicant’s ID card (KTP) information and NOP in the required fields.
Select the year range, from the start year to the end year, for which you want to view the information.
Click “Submit” to view the detailed NJOP results.

6. Depok

The procedure for checking land in Depok is relatively simple because the system requires only the NOP and no account registration. See the complete instructions below:

Access the tax service portal at pbb-bphtb.depok.go.id.
Enter the NOP number in the search field.
Select the “Search” button. The system displays a table with complete data, from the location and land/building area to the property's NJOP value.

7. Semarang

If you intend to buy or sell land assets in the Semarang area, you can quickly check the NJOP. In fact, you can search by address if you have misplaced your NOP. Here are the steps:

Visit the official website at e-pbb.semarangkota.go.id.
Enter your NOP. If you have forgotten your NOP or are unsure of it, you can switch to the location-based search option for the taxable property.
Click “Submit” to view the official information about the taxable property and the NJOP details.

8. Gianyar

The Gianyar region in Bali offers promising opportunities for real estate and residential investment. To check the NJOP online in Gianyar Regency, follow these steps:

Visit the website e-pbb.gianyarkab.go.id.
Enter your full property NOP number.
Click the “Submit” button, then wait until all property data and the NJOP value appear in full.

How to Calculate NJOP per Square Meter

When buying or selling property, it's common to wonder whether the asking price is reasonable. To estimate the NJOP value of land per square meter, calculate it yourself using the total NJOP and the land area. You can use the following simple formula:

NJOP per Square Meter = Total Land NJOP / Land Area

For example, a plot of land has an area of 500 square meters with an NJOP of IDR 1,150,000,000. The calculation is as follows:

IDR 1,150,000,000 ÷ 500 square meters = IDR 2,300,000 per square meter

It should be noted that the NJOP is not an official selling price or the sole reference for determining a property’s market value. The NJOP is used as the basis for assessing the Rural and Urban Land and Building Tax (Pajak Bumi dan Bangunan Perdesaan dan Perkotaan/PBB-P2), whereas a property’s selling price can be influenced by various other factors

Although some official local government services automatically display NJOP information, understanding how to calculate the average NJOP per square meter can help you interpret and analyze it yourself.

Is NJOP the Same as the Market Price of Land?

No, NJOP and the market price of land serve different functions and are determined by different criteria. The government sets the NJOP as a reference for tax purposes, including calculating the PBB, while the market price reflects the property’s selling value, determined by supply and demand.

Therefore, the market price of land may rise or fall compared to the NJOP. Location, road access, proximity to public facilities such as train stations or shopping centers, the condition of the building, and interest in the property can influence the difference.

Thus, checking the NJOP of a plot of land can help determine the property’s value for tax purposes, but the NJOP should not be the sole benchmark for setting the land's selling price.

That concludes this guide to checking NJOP online across regions. Keep in mind that, in addition to location and the NJOP, a property’s value is also heavily influenced by the building's physical condition.

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