---
title: "AJB Costs and PPAT Fees: The Breakdown and Who Pays"
description: "A PPAT's fee for a sale deed (AJB) is capped at 1 percent of the transaction value. The breakdown of AJB costs, certificate checks and title transfer, and who usually pays."
url: "https://vorneo.id/zh/artikel/biaya-ppat-dan-akta-jual-beli/"
lang: "zh"
image: "https://images.unsplash.com/photo-1664463760676-7e59e787e137?auto=format&fit=crop&w=1280&q=70"
---

# AJB Costs and PPAT Fees: The Breakdown and Who Pays

Vorneo Property · [法律与文件](https://vorneo.id/zh/artikel/topik/legalitas/) · 2026-11-06

Once the price of a house or a plot is agreed, the next questions usually come up: what does the PPAT cost, and who pays. The answer is split across several items, each with a different basis and a different recipient.

This article separates the items, so you can read the breakdown a PPAT gives you and know which parts can be negotiated. For the roles of a PPAT and a notary, see [the role of notaries and PPATs](/en/artikel/peran-notaris-ppat/). For tax rates, see [taxes on buying and selling property](/en/artikel/pajak-jual-beli-properti/).

## The cost of a sale deed is not one number

The total you pay on signing day is usually a mix of four groups:

1. **The PPAT's fee** for drafting the sale deed (AJB, Akta Jual Beli).
2. **A certificate check**, so the status of the land is verified before the deed is made.
3. **Taxes**: the seller's final PPh and the buyer's BPHTB (Bea Perolehan Hak atas Tanah dan Bangunan, the land and building acquisition duty).
4. **Title transfer costs** at the Kantor Pertanahan, which count as PNBP (penerimaan negara bukan pajak, non-tax state revenue).

Only the first group goes to the PPAT. The rest is passed on to other bodies. That is why the total a PPAT quotes can be far larger than the PPAT's own fee.

## The PPAT's fee and its cap

Article 32 of Government Regulation (PP) 24/2016, which amends PP 37/1998 on the PPAT office, sets the limit. A PPAT's fee, including the witness fee, may not exceed 1 percent of the transaction value stated in the deed.

A few things to understand about this rule:

- **It is a ceiling.** A PPAT may charge less. Nothing obliges a PPAT to collect the full 1 percent.
- **It is based on the price in the deed.** If the price in the deed is Rp500 million, the fee ceiling is Rp5 million. That is a ceiling calculation, not a rate you will certainly pay.
- **Witnesses are included.** A witness fee can't be billed separately on top of the cap.
- **A lurah or camat acting as temporary PPAT** is bound by the same cap.

If you are asked for more than 1 percent, ask what it is based on. The difference may be other costs bundled in, such as the check or the title transfer. Ask for a written breakdown per item, not one round number.

## The certificate check

Before drafting the AJB, the PPAT checks the certificate with the Kantor Pertanahan. The check confirms that the number and name match the record, and looks for any block, seizure or mortgage entry. You can also use the steps in [how to check a land certificate](/en/artikel/cara-cek-sertifikat-tanah/) before you meet the PPAT.

According to sources citing PP 128/2015, the official fee for a certificate check at the Kantor Pertanahan is Rp50,000 per certificate. Confirm this figure again, because what the PPAT bills you may include the cost of handling it. If the buyer waits for the check result before paying a deposit, the risk is lower.

## Tax validation

Before the AJB is signed, both taxes must be paid and validated:

- **The seller's final PPh** is paid to the state treasury, then validated at the tax office.
- **The buyer's BPHTB** is paid to the local government, then validated at the regional revenue agency.

A PPAT usually won't sign the deed before the proof exists. Tax rates and the BPHTB deduction are covered in the [tax article](/en/artikel/pajak-jual-beli-properti/). Just remember one thing: tax is the largest item and is paid directly to the tax authority, not to the PPAT, so ask for the original payment proof.

## Title transfer costs

After the AJB, the PPAT registers the transfer of rights with the Kantor Pertanahan. The registration fee is PNBP. According to Article 16(2) of PP 128/2015, as quoted by Antara in 2026, the formula is one per mille times the land area times the land value zone, plus Rp50,000.

Because the land value zone differs by location, the result differs between central Banjarmasin and an outer district. Ask the PPAT to calculate the PNBP for your parcel, then check it at the land office counter if in doubt.

The PPAT's fee for handling the title transfer is sometimes calculated separately. Ask whether handling the transfer is already inside the 1 percent fee or billed again. The full flow is in [the title transfer process](/en/artikel/proses-balik-nama/).

## A sample breakdown

Say a house sells for Rp500 million. Here is how to read the PPAT's breakdown, without tax rates that differ by region:

| Item | Basis | Paid to | Usually borne by |
|---|---|---|---|
| PPAT fee | At most 1 percent, here Rp5 million | The PPAT | Buyer |
| Certificate check | Official fee or handling cost | Land office, via the PPAT | Buyer |
| Final PPh | Percentage of the price | State treasury | Seller |
| BPHTB | Percentage of the value above the tax-free threshold | Local government | Buyer |
| Transfer PNBP | Per mille formula plus Rp50,000 | Land office | Buyer |

From this table, only the fee ceiling can be calculated straight from the rules. The other items depend on the rates and land values where you are.

## Who usually pays

No rule requires the buyer or the seller to pay the PPAT's fee. What exists is custom:

- The **seller** bears the final PPh.
- The **buyer** bears the BPHTB, the PPAT's fee, the certificate check and the transfer costs.

This custom can shift. During bargaining a seller is sometimes asked to carry part of it. For a new house from a developer, ask whether the deed costs are already in the price. Write the split in a side letter or the PPJB (perjanjian pengikatan jual beli, a binding sale agreement) so it doesn't turn into an argument on signing day. The difference between a PPJB and an AJB is explained in [the AJB and PPJB article](/en/artikel/beda-ajb-dan-ppjb/).

## Who chooses the PPAT

The buyer and the seller may agree on any PPAT whose area of work covers the location of the land. If a bank provides the KPR (home loan), the bank usually has a list of partner PPATs, and the buyer is asked to use one. In that case, ask the bank whether the partner PPAT's fee already includes the certificate check and handling of the transfer.

Either way, a PPAT is an official who must stay neutral. The PPAT makes the deed for both sides, not only the one who pays. If you feel the PPAT is serving only one party, raise it openly before you sign.

## Cutting costs without cutting safety

- **Ask for the breakdown before you agree.** Have the PPAT write every item with its basis.
- **Compare two or three PPATs.** Fees may differ, as long as they stay under the 1 percent cap.
- **Don't lower the price in the deed.** A deed price far below the real price cuts tax on paper, but creates problems. Tax is based on the higher of the transaction price and the tax object sale value (NJOP), and the gap can become a dispute later.
- **Bring complete documents.** Files that go back and forth lead a PPAT to bill extra work.
- **Ask for a receipt** for every payment and keep a copy.

Other costs outside the deed are in [hidden costs when buying a house](/en/artikel/biaya-tersembunyi-beli-rumah/). If an agent is helping, the commission is separate from all items above. See [property agent commissions](/en/artikel/komisi-agen-properti/).

## Help from Vorneo

If you want an idea of the deed costs before you sign, Vorneo can introduce you to a PPAT who regularly handles transactions in South Kalimantan. To sell through Vorneo, see [titip jual](/en/titip-jual/) (listing with us). For viewings and accompaniment, reach us through the [contact page](/en/kontak/).

## 常见问题

### What is the cap on a PPAT's fee for an AJB?

Article 32 of PP 24/2016 says a PPAT's fee, including the witness fee, may not exceed 1 percent of the transaction value stated in the deed. That is a ceiling, not a fixed rate. The amount is often negotiated, and for small transactions some PPATs charge less.

### Does the seller or the buyer pay the PPAT's fee?

The rules don't say. By custom the buyer bears the PPAT's fee and the title transfer costs, while the seller bears the PPh (income tax). Because it is custom, agree it in writing in the PPJB (binding sale agreement) or a side letter before the transaction.

### Is the title transfer fee included in the PPAT's fee?

Not always. The PPAT's fee pays for drafting the deed. The transfer fee at the Kantor Pertanahan (land office) is a non-tax state revenue charge paid separately. Some PPATs handle it for you and bill everything in one statement, so ask for a line-by-line breakdown.

## 相关文章

- [KDB, KLB and GSB Explained: How Much Can You Build on Your Land](https://vorneo.id/zh/artikel/kdb-klb-dan-gsb/)
- [NJOP, Market Price and Bank Appraisal: The Difference and When Each Is Used](https://vorneo.id/zh/artikel/njop-harga-pasar-dan-appraisal/)
- [Mixed Marriage and Property: The Rights of an Indonesian Married to a Foreigner](https://vorneo.id/zh/artikel/perkawinan-campuran-dan-properti/)

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