Member of Real Estate Indonesia has requested to lower the percentage for Land and Building Right Acquisition Tax (BPHTB) from 5% to 2.5% after Tax Income (Pph) was cut from 5% to 2.5%, resulting in the total of 5% for transaction costs. During the Covid-19 pandemic, properties were sold less than the Sale Price of Tax Object (NJOP) and resulting in overprice when 5% BPHTB is applied.