Girik, letter C, petok D and pipil: no longer proof of title since 2 February 2026
Five years to register, then the paper becomes an indication, not proof — and the land itself does not change status. What the two regulations say, and what it means for a Bali lease.
Girik, letter C, petok D and pipil: the articles that decide them
Before a parcel has a certificate, its history is usually on paper of another kind — a tax-era girik or pipil, a village land book entry, a letter signed by the village head. Two regulations decide what that paper is worth: PP 24/1997 on land registration, which lists it, and PP 18/2021, which put a deadline on it.
| Article | What it decides | Used on |
|---|---|---|
| PP 24/1997, elucidation to art. 24(1)(k) | The old evidence the registration rules list includes petuk Pajak Bumi/landrente, girik, pipil, kekitir and Verponding Indonesia dated before PP 10/1961. | — |
| PP 18/2021 art. 96(1) | Individually held written evidence of former adat land must be registered within 5 years of PP 18/2021 coming into force. | — |
| PP 18/2021 art. 96(2) | After the five years it is no longer valid and cannot be used to prove a land right — only as an indication in land registration. | — |
| PP 18/2021, elucidation to art. 96(1) | But losing the paper does not change the status of the land. | adat land |
| PP 18/2021 art. 97 | Village and camat land letters are only an indication in land registration. | — |
| PP 24/1997 art. 24(2) | Without papers, a right can be booked on physical possession for twenty consecutive years. | PP 24/1997 |
| PP 24/1997 art. 26(1) | The data are published for objections for 30 days in systematic registration and 60 days in sporadic registration. | — |
What changed on 2 February 2026
PP 18/2021 is dated 2 February 2021, in force the day it was promulgated (PP 18/2021, art. 104 and signature block). Its article 96 says that written evidence of former adat land held by an individual must be registered within 5 years of PP 18/2021 coming into force (PP 18/2021 art. 96(1)). When that period ends, the evidence is no longer valid and cannot be used to prove a land right — only as an indication in land registration (PP 18/2021 art. 96(2)). Five years from 2 February 2021 is 2 February 2026.
The elucidation limits what that means. It says the evidence concerns land for which no certificate has yet been issued, that five years was taken as the time to finish registration across Indonesia, and that losing the paper does not change the status of the land (PP 18/2021, elucidation to art. 96(1)). The land does not pass to the State by this article; what changes is that the paper no longer proves a right by itself.
Two neighboring articles complete the picture. Letters issued by a village head, lurah or camat — land statements, compensation letters, village letters — are only an indication in land registration (PP 18/2021 art. 97), with no deadline attached. And written evidence of former Western (colonial-era) rights is no longer valid, and the land becomes land directly controlled by the State (PP 18/2021 art. 95(1)).
What the documents are, in the regulation’s own list
PP 24/1997 lists the written evidence that proves a right converted from the old system. The items a Bali buyer is likely to meet are these:
| Evidence | Where the list puts it | Source |
|---|---|---|
| Tax-era records | Petuk Pajak Bumi/landrente, girik, pipil, kekitir and Verponding Indonesia dated before PP 10/1961 | PP 24/1997, elucidation to art. 24(1)(k) |
| Tax office history | A land-history letter once issued by the land and building tax office | PP 24/1997, elucidation to art. 24(1)(l) |
| Old private sale | A private transfer deed witnessed by the adat or village head and made before PP 24/1997 | PP 24/1997, elucidation to art. 24(1)(f) |
| Anything else | Other forms of written evidence, by whatever name | PP 24/1997, elucidation to art. 24(1)(m) |
Neither “letter C” nor “petok D” appears by that name. They do not need to: the list ends with other forms of written evidence, by whatever name (PP 24/1997, elucidation to art. 24(1)(m)), and article 96 of PP 18/2021 speaks of written evidence of former adat land generally. Pipil — the word Bali uses — is in the list itself.
An SPPT, the annual land and building tax bill, is not on it. That tax falls on land and buildings owned, controlled or used by a person or entity (Law 1/2022 (HKPD) art. 38(1)); the name on the bill can be an occupier. How PBB works in Bali.
How such land gets a certificate now
Through registration, as before — the old paper is now an indication rather than proof. PP 24/1997 accepts written evidence, or a sufficiency finding (PP 24/1997 art. 24(1)), and where written evidence is incomplete or gone, witness testimony or a credible statement from the person concerned (PP 24/1997, elucidation to art. 24(1)).
Where there is no usable evidence at all, a right can be booked on physical possession for twenty consecutive years (PP 24/1997 art. 24(2)), held in good faith and openly as the rightful holder, backed by credible witnesses, and unchallenged by the adat community, the village or anyone else before and during the announcement (PP 24/1997 art. 24(2)(a)-(b)). The written statement of physical possession filed with such an application is the document known as a sporadik — the word comes from sporadic registration, the individual route in PP 24/1997. Before the right is booked, the data and parcel map are published for objections for 30 days in systematic registration and 60 days in sporadic registration (PP 24/1997 art. 26(1)).
Land that is still communal adat land is a different case — ulayat and customary land.
What it means if you are leasing or buying in Bali
A foreigner cannot hold hak milik in any case — the Basic Agrarian Law reserves it to Indonesian citizens only (UUPA (Law 5/1960) art. 21(1)) — so a foreigner meets girik or pipil land through a lease, or through an Indonesian seller or partner. Three things follow from the articles above.
- The landowner’s paper proves less than it did. Since February 2026 a girik or pipil on its own is an indication for registration, not proof of the lessor’s right.
- A lease cannot be noted on a certificate that does not exist. A lease is not among the objects of land registration (PP 24/1997 art. 9(1)), but it can be recorded on the public register and/or the land certificate (PP 18/2021 art. 90) — once there is one.
- Certification is the protection to ask for. On our reading, the clean course is for the landowner to complete registration before the lease is signed, or for the lease to make it a condition. The objection period alone is 60 days in sporadic registration (PP 24/1997 art. 26(1)).
Checking a land certificate · the due diligence checklist · leasehold explained.
This is commentary on the official text, not legal advice on any parcel. Registration practice varies between land offices; confirm the route with the office for the regency.
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Questions on this page
Is girik still valid in 2026?
Not as proof of a land right. PP 18/2021 article 96(1) required individually held written evidence of former adat land — girik and the like — to be registered within five years of the regulation coming into force on 2 February 2021. Since that period ended, article 96(2) says such evidence is no longer valid and cannot be used to prove a land right; it is only an indication in land registration. The elucidation adds that this does not change the status of the land.
Can girik or letter C land still be certificated?
Yes, through land registration. The old papers now serve as an indication (PP 18/2021 art. 96(2)); where written evidence is incomplete, PP 24/1997 accepts witness testimony or a credible statement, and failing that, physical possession for twenty consecutive years in good faith, openly, backed by witnesses and unchallenged (art. 24(2)). The data are published for objections for 60 days in sporadic registration (art. 26(1)).
What is pipil in Bali?
One of the old tax-era records the registration rules list as written evidence of a converted right: 'petuk Pajak Bumi/landrente, girik, pipil, kekitir and Verponding Indonesia' dated before PP 10/1961 (PP 24/1997, elucidation to art. 24(1)(k)). As written evidence of former adat land it falls under the same PP 18/2021 article 96 rule.
Can a foreigner lease girik land in Bali?
A lease (hak sewa) is a contract, and nothing in these articles forbids leasing uncertificated land. But the lessor's own right then rests on papers that since February 2026 prove nothing on their own, and a lease can only be noted on a land certificate that exists (PP 18/2021 art. 90). On our reading, certification before signing, or as a condition of the lease, is the protection worth asking for.
Is an SPPT tax bill proof of ownership?
No. Land and building tax falls on whoever owns, controls or uses the land (Law 1/2022 art. 38(1)), so the name on an SPPT can be an occupier. It is a tax document, not title.
Sources cited on this page
- PP 18/2021 arts. 90, 95–97, 104 — JDIH BPK
- PP 24/1997 arts. 9, 24–26 and elucidation — JDIH BPK
- Law 1/2022 (HKPD) art. 38 — PBB
- UUPA (Law 5/1960) art. 21
Every rule above was read in the Indonesian original on 20 September 2026, not from an English summary. How we check this.