Legal Document

Terms of Service

Terms of Service - VillaTax

Last updated: May 2026

Terms of Service

VillaTax, PT Asiah Legal Jaya Last updated: May 2026

Preamble

These Terms of Service (hereinafter "Terms" or "ToS") constitute a legally binding agreement between you (hereinafter "the User", "you", or "your") and PT Asiah Legal Jaya, an Indonesian limited liability company (hereinafter "the Company", "VillaTax", "we", or "our"), incorporated under Law No. 40 of 2007 on Limited Liability Companies (Undang-Undang Perseroan Terbatas) and registered under entity number 1446293, with its registered office at Benoa Square lantai 3 suite 4.3, Jalan By Pass Ngurah Rai No 21 A, Badung, Bali, Indonesia.

VillaTax is a SaaS (Software as a Service) platform for tax, accounting, and regulatory compliance, designed for villa owners, property management agencies, investors, and developers operating in the tourist accommodation sector in Bali and Indonesia. The platform covers, among other things: automated calculation of Indonesian tax obligations (PBJT, PPh, PPN, BPJS, LKPM), generation of DJP and Coretax compliance reports, payroll and social contribution management, PSAK accounting tracking, connectivity with over 310 OTA platforms, and the provision of a Compliance Shield (Perisai Kepatuhan) by PT Asiah Legal Jaya.

By creating an account, accessing the VillaTax platform, or using any of its services, you represent that you have read, understood, and agreed to be irrevocably bound by the entirety of these Terms, as well as our Privacy Policy and any other document incorporated by reference. If you do not accept these Terms, you are not authorised to access or use VillaTax.

If you are using VillaTax on behalf of a legal entity (company, agency, or firm), you represent that you have the authority to bind that entity, and in that case "you" refers to both the individual and the entity so represented.

Article 1, Definitions

For the purposes of these Terms, the following terms have the meanings set out below:

"API" means the VillaTax Application Programming Interface, enabling programmatic access to platform features and data via authenticated HTTP requests.

"Compliance Shield" (Perisai Kepatuhan) means the legal coverage and tax representation service offered by PT Asiah Legal Jaya under eligible subscription plans, including contractual assumption of liability related to DJP audits under the conditions defined in Article 14.

"Account" means the user account created by the User on the VillaTax platform, providing access to services based on the subscribed plan.

"User Content" means all data, information, files, documents, bookings, declarations, personnel data, and any other material submitted, uploaded, or processed by the User through the VillaTax platform.

"Coretax" means the digital tax administration system of the Indonesian Directorate General of Taxes (Direktorat Jenderal Pajak, DJP), progressively deployed since 2024, with which VillaTax interfaces for the generation and tracking of tax declarations.

"DJP" means the Direktorat Jenderal Pajak, the Directorate General of Taxes of the Republic of Indonesia, the competent authority for the administration of income tax (PPh) and value added tax (PPN).

"Documentation" means all user guides, API references, tutorials, and technical specifications made available by VillaTax on the platform and at villa-tax.operium.store/api-docs.

"Tax Data" means booking data, revenues, expenses, declarations, and any other element processed by VillaTax for the purpose of calculating the User's tax obligations.

"Force Majeure" means any unforeseeable, irresistible, and external event, including without limitation: natural disasters, pandemics, acts of war or terrorism, network infrastructure failures, governmental decisions, sudden legislative or regulatory changes, DJP or Coretax system outages, or any other event beyond the Company's reasonable control.

"Konsultan Pajak" means a tax advisor licensed by the DJP, holding a license (Izin Praktik Konsultan Pajak) issued by the Director General of Taxes, and the sole person authorised to provide official tax advice in Indonesia.

"Tax Engine" means the automated calculation system developed by VillaTax applying Indonesian tax rules (PBJT, PPh, PPN, BPJS, DJP kurs pajak) to the User's booking and revenue data.

"OTA" (Online Travel Agency) means online booking platforms (Airbnb, Booking.com, Agoda, Traveloka, Tiket, Expedia, etc.) with which VillaTax provides connectivity and automatic booking import.

"PBJT" (Pajak Barang dan Jasa Tertentu) means the local tax on specific goods and services, including the tax on tourist accommodation services, levied at 10% of gross revenue and remitted to the relevant regency (kabupaten) via the Bapenda.

"Plan" means the subscription tier selected by the User (Free, Basic, Pro, Business) as detailed in Article 6.

"PPh" (Pajak Penghasilan) means Indonesian income tax, applicable in its various forms: PPh Final 10% for tax residents (NPWP), PPh Final 20% for foreign non-residents, PPh Badan 25% for legal entities (PT PMA), PPh 21 (payroll withholding), PPh 23 (withholding on domestic services), PPh 26 (withholding on non-residents).

"PSAK" means the Pernyataan Standar Akuntansi Keuangan, the Indonesian accounting standards applicable to legal entities operating on Indonesian territory.

"Services" means all features, modules, APIs, automated emails, webhooks, and content made available by VillaTax through the platform, depending on the Plan subscribed by the User.

"Shield Elite" means the most comprehensive legal protection plan offered by PT Asiah Legal Jaya, including representation during DJP audits, priority access to a licensed konsultan pajak, and contractual penalty coverage under the conditions defined in Article 14.

Article 2, Purpose and scope of services

2.1 General description

VillaTax is a SaaS compliance platform for tax, accounting, and regulatory matters, dedicated to the tourist accommodation sector in Indonesia. The platform provides villa owners, management agencies, and investors with the tools needed to:

  • Automatically calculate their local and national tax obligations (PBJT, PPh, PPN, PBB, BPHTB) according to their legal status and tax residence
  • Import and centralise booking data from over 310 OTA platforms via real-time webhook, iCal synchronisation, email parser, or REST API
  • Generate pre-formatted compliance reports for the DJP's Coretax system and SPT Tahunan declarations
  • Manage villa employee payroll with automatic calculation of BPJS Kesehatan, BPJS Ketenagakerjaan social contributions, and PPh 21 withholdings
  • Track Banjar contributions and Bali-specific local obligations
  • Analyse the profitability and return on investment of their real estate assets
  • Access a Compliance Shield (Perisai Kepatuhan) by PT Asiah Legal Jaya for eligible plans
  • Use a documented REST API to integrate the Indonesian tax engine into third-party applications

2.2 Nature of the service, Decision support tool

VillaTax is a decision support and automated compliance tool. VillaTax is not and does not constitute:

  • A licensed public accounting firm (Kantor Akuntan Publik, KAP) under Indonesian law
  • An official tax advisory service (Konsultan Pajak) under PMK Regulation No. 111/PMK.03/2014
  • A law firm (Kantor Hukum) or licensed legal services provider
  • A notary (Notaris) or ministerial officer authorised to authenticate legal documents
  • An authorised tax representative entitled to file declarations on behalf of the User with the DJP

The calculations, simulations, reports, and analyses produced by VillaTax are indicative in nature and are intended to facilitate the User's understanding and anticipation of their tax obligations. They do not in any way constitute legal, tax, or accounting advice enforceable against Indonesian authorities.

The User expressly acknowledges and accepts that any official tax declaration must be verified, validated, and, where appropriate, filed by a licensed konsultan pajak or by the User themselves under their sole and exclusive responsibility.

2.3 Territorial scope

VillaTax is designed for the tax and regulatory obligations applicable on the territory of the Republic of Indonesia, with a specialisation in the 9 regencies (kabupaten/kota) of Bali: Badung, Gianyar, Denpasar, Buleleng, Tabanan, Klungkung, Bangli, Karangasem, and Jembrana. The tax rules of each regency (local Perda) are integrated from official primary sources and updated on a regular basis.

Article 3, Registration and account management

3.1 Eligibility requirements

To use VillaTax, you must:

  • Be a natural person of legal age (18 years old or the age of majority applicable in your jurisdiction) or a duly incorporated legal entity
  • Have full legal capacity to enter into contracts
  • Not be located in a country or territory subject to international economic sanctions (OFAC, EU, UN) prohibiting the use of SaaS services
  • Provide accurate, complete, and up-to-date information at registration and throughout your relationship with VillaTax
  • Unconditionally accept these Terms, the Privacy Policy, and any ancillary document incorporated by reference

3.2 Registration process

Registration may be completed by three methods: account creation by email and password, OAuth authentication via Google, or use of a single-use magic link sent by email. In all cases, the User must provide a valid email address and full name. Additional information (NPWP, regency, legal status) may be entered subsequently in the account Settings.

3.3 Credential security

The User is solely responsible for the confidentiality of their credentials (email, password, API keys). Any activity carried out under your account is deemed to have been performed by you. In the event of suspected compromise, the User undertakes to notify VillaTax without delay at commercial@operium.store. VillaTax shall not be held liable for damages resulting from unauthorised use of your account in the absence of such notification.

3.4 Business account and team members

VillaTax allows the creation of multi-user accounts (TeamMembers) within the limits of the subscribed Plan. The account administrator is solely responsible for the access granted to team members. In the event a member leaves, it is the administrator's responsibility to revoke their access without delay. PT Asiah Legal Jaya cannot be held liable for actions taken by a member whose access has not been revoked.

3.5 Suspension and account closure

VillaTax reserves the right to suspend or close your account in the following cases: breach of these Terms, non-payment of an ongoing subscription, fraudulent or abusive use of the platform, provision of false information at registration, or a court order or administrative injunction. Except in emergencies related to security or a legal obligation, VillaTax will notify the User with 14 days' prior notice and grant a reasonable period to remedy the situation.

Article 4, Tax and regulatory nature of the services

4.1 Fundamental disclaimer on tax calculations

TAX CALCULATIONS PRODUCED BY VILLATAX ARE AUTOMATED ESTIMATES. THEY DO NOT CONSTITUTE A GUARANTEED RESULT AND DO NOT REPLACE THE ADVICE OF A QUALIFIED PROFESSIONAL.

Indonesian taxation applicable to tourist villas is complex, multi-layered, and subject to divergent interpretations depending on the regency, legal status, and individual circumstances. VillaTax integrates the best available sources (Perda kabupatens, DJP circulars, UU PPh, UU PPN, UU KUP) but cannot guarantee the absolute accuracy of calculations in all possible configurations.

The User expressly acknowledges:

  • That VillaTax is not responsible for inaccuracies resulting from incomplete or incorrect information entered by the User
  • That tax rates, thresholds, and calculation rules may change through legislative or regulatory measures between two platform updates
  • That certain specific cases (multi-entity structures, holdings, DTA/P3B, exceptional regimes) may require a specific analysis by a licensed konsultan pajak
  • That VillaTax has no role or responsibility in the process of filing official tax declarations with the DJP or Bapenda

4.2 Tax regimes covered

VillaTax covers the following tax regimes, subject to regular updates and within the limits defined by the subscribed Plan:

Local taxes (Bapenda):

  • PBJT (Pajak Barang dan Jasa Tertentu), tax on tourist accommodation at 10% of gross revenue, applicable by regency under the local Perda of Bali's 9 kabupaten/kota
  • PBB (Pajak Bumi dan Bangunan), land and building tax, calculated on the NJOP value
  • BPHTB (Bea Perolehan Hak atas Tanah dan Bangunan), property acquisition tax

National taxes (DJP):

  • PPh Final 10%, Indonesian tax residents (NPWP), gross rental income (jasa perhotelan)
  • PPh Final 20%, foreign non-residents without applicable DTA, gross rental income
  • Reduced PPh Final under DTA/P3B, non-residents benefiting from a bilateral tax treaty (except real estate income falling under Article 6 of most treaties)
  • PPh Badan 25%, PT PMA legal entities, on net accounting profit
  • PPh 21: withholding tax on salaries under the TER method (Tarif Efektif Rata-rata)
  • PPh 23, withholding on domestic services (2% with NPWP, 4% without NPWP)
  • PPh 26, withholding on non-residents (services, dividends, royalties)
  • PPN 11%, value added tax, applicable above the threshold of Rp 4.8 billion annual turnover

Social contributions:

  • BPJS Kesehatan (health insurance), employer and employee contributions
  • BPJS Ketenagakerjaan, JHT, JKK, JKM, JP (current regulatory caps)

IMPORTANT: VillaTax never applies the PPh Final UMKM 0.5% regime (PP 23/2018) to rental income from villas classified as jasa perhotelan. This regime does not legally apply to this activity. Any configuration suggesting the application of this rate is erroneous and shall not engage VillaTax's liability.

4.3 Limitations relating to tax treaties (DTA/P3B)

The bilateral tax treaties signed by Indonesia (P3B, Perjanjian Penghindaran Pajak Berganda) are partially integrated into VillaTax for cases of automatic application. However, the User is informed that:

  • Income from the rental of real property is generally subject to Article 6 of OECD conventions (real estate income taxable in the State where the property is situated, Indonesia), which excludes the application of reduced treaty rates for non-residents in the majority of configurations
  • The applicability of a DTA to an individual situation must be confirmed by a konsultan pajak or a licensed international tax specialist
  • VillaTax cannot guarantee the accuracy of DTA treatment in all configurations of residence, legal structure, and income type

4.4 User compliance obligations

The User is solely responsible for:

  • Verifying the accuracy of data entered into VillaTax (revenues, tax status, legal entity, regency, dates)
  • Validating calculations produced by VillaTax with a licensed konsultan pajak before any official filing
  • Complying with legal declaration and payment deadlines with the DJP (Coretax, e-Filing) and Bapenda (SPTPD)
  • Retaining supporting documents required by Indonesian tax regulations (statutory retention period: 10 years)
  • Updating their information in VillaTax in the event of a change in tax status, legal structure, or operating regency

Article 5, PSAK accounting services

5.1 Double-entry bookkeeping module

VillaTax integrates a double-entry bookkeeping system compliant with Indonesian PSAK (Pernyataan Standar Akuntansi Keuangan) standards. This module automatically records accounting entries relating to tax transactions (PBJT collected, PPh withheld, BPJS contributions, etc.) in a chart of accounts with 75 accounts compliant with PSAK categories.

5.2 Accounting scope limitation

VillaTax's PSAK accounting module is an automated tracking and reporting tool for tax flows. It does not replace a complete accounting system (ERP) or the statutory bookkeeping obligations legally required for legal entities subject to audit (PT PMA, PT Lokal above legal thresholds). Financial statements generated by VillaTax (balance sheet, income statement) are indicative in nature and do not constitute legally binding accounting documents within the meaning of Law No. 8 of 1997 on Company Documents.

Article 6, Subscription and pricing

6.1 Available plans

VillaTax offers the following subscription plans, with features and limits detailed in the Documentation:

Plan Monthly rate (IDR) Monthly rate (USD)
Free Rp 0 $0
Basic Rp 750,000 $49
Pro Rp 1,500,000 $99
Business Rp 4,500,000 $299

Bundles (Pack Owner, Pack Investor, Pack Agency) and Compliance Shield plans (Essentiel, Pro, Elite) are also available at the rates in force on the Pricing page at villa-tax.operium.store. One-time consulting services are offered at fixed pricing.

VillaTax reserves the right to amend its pricing schedule with 30 days' prior notice communicated by email to users on the affected plans. Pricing changes do not affect ongoing annual subscriptions until renewal.

6.2 Billing and payment

Billing is carried out monthly or annually (with a discount), depending on the cycle chosen at the time of subscription. Payments are processed exclusively in IDR via Xendit (PT Xendit Pembayaran Indonesia), a PCI DSS Level 1 certified provider. Accepted payment methods include: bank Virtual Accounts (BNI, BRI, Mandiri, BCA, BSI, CIMB, Permata, BJB), QRIS, e-Wallets (OVO, DANA, GoPay, ShopeePay, LinkAja, AstraPay), Indomaret (Over The Counter), bank cards (Visa, Mastercard, JCB, Amex, subject to Xendit activation), and Akulaku. An indicative USD price is displayed as a visual reference for international users, but the transaction is always carried out in IDR at the day's Xendit exchange rate.

The subscription renews automatically at each due date until explicitly cancelled by the User. In the event of a payment failure, VillaTax will send three automatic reminders (at 6h, 12h, and 18h intervals) before downgrading the account to Free mode at the expiry of the paid period.

6.3 Satisfaction guarantee, 14 days

Any new User subscribing for the first time to a paid plan benefits from a full refund guarantee of 14 calendar days from the date of the first payment. This guarantee applies only to the first payment made on a given account. It does not apply to renewals, one-time consulting services, or Compliance Shield subscriptions. To exercise this guarantee, the User must send their request by email to commercial@operium.store before the expiry of the 14-day period. The refund is processed within 5 business days following validation of the request.

6.4 Refund policy outside the guarantee period

Outside the 14-day guarantee, subscriptions are not refundable on a pro-rata basis. Cancellation of an ongoing monthly or annual subscription entitles the User to access the services until the end of the paid period, without reimbursement of the unused portion. Exceptions: documented billing error, duplicate payment, or continuous service failure exceeding 72 hours attributable to VillaTax (equivalent service credit granted).

6.5 Unpaid amounts and recovery

In the event of persistent non-payment, VillaTax reserves the right to suspend account access, transfer the debt to a collection service provider, and pursue any appropriate legal proceedings in accordance with Indonesian law. Late payment interest at the applicable Indonesian statutory rate may be applied to unpaid debts beyond 30 days.

Article 7, Intellectual property

7.1 VillaTax's rights

VillaTax, including without limitation its source code, algorithms, Tax Engine, databases, user interface, Documentation, trademarks, logos, calculation methods, and all content produced by the Company, is the exclusive property of PT Asiah Legal Jaya and is protected by Indonesian intellectual property law (Law No. 28 of 2014 on Copyright, Undang-Undang Hak Cipta, and Law No. 20 of 2016 on Trademarks and Geographical Indications).

The Company grants the User a limited, non-exclusive, non-transferable, non-sublicensable, revocable licence to access and use the VillaTax platform strictly within the framework defined by the subscribed Plan and these Terms. This licence confers no ownership rights over the platform or its components.

7.2 User's rights over their data

The User retains full intellectual ownership and control over all User Content they submit to VillaTax. PT Asiah Legal Jaya claims no ownership rights over your booking data, tax data, personnel data, or any other User Content.

By submitting User Content to VillaTax, the User grants PT Asiah Legal Jaya a worldwide, non-exclusive, royalty-free, revocable licence to host, store, process, display, and transmit such content for the sole purpose of providing the Services described in these Terms. This licence terminates upon account deletion or termination of these Terms.

7.3 Prohibited acts

The User is expressly prohibited from:

  • Copying, reproducing, modifying, decompiling, disassembling, or creating derivative works from VillaTax's source code or algorithms
  • Circumventing, disabling, or interfering with any security mechanism or access control of the platform
  • Reselling, sublicensing, renting, or transferring access to the VillaTax platform to unauthorised third parties
  • Using VillaTax's trademarks, logos, or trade name without prior written authorisation from PT Asiah Legal Jaya
  • Automated extraction or scraping of platform data beyond the limits authorised by the API
  • Republishing or redistributing editorial content, regulatory databases, or tax references integrated into VillaTax

Article 8, Acceptable use

8.1 User commitments

The User undertakes to use VillaTax in compliance with Indonesian legislation and the laws applicable in their jurisdiction of residence. They undertake in particular to:

  • Submit only accurate, complete, and lawfully obtained data
  • Not use VillaTax to facilitate tax fraud, concealment of income, or any other breach of Indonesian tax legislation
  • Respect the API usage limits defined in the Documentation (rate limiting, quotas)
  • Not use VillaTax to process data concerning third parties without their express consent where such consent is required by law
  • Immediately notify VillaTax of any unauthorised use of their account or API key

8.2 Prohibited conduct

The following conduct is strictly prohibited and constitutes a material breach of these Terms, which may result in immediate account suspension without notice or refund:

  • Attempts to gain unauthorised access to VillaTax's systems, servers, databases, or other users' accounts
  • Introduction of malicious code, viruses, Trojan horses, ransomware, or any harmful software
  • Use of unauthorised bots, scrapers, or automated scripts to interact with the platform
  • Submission of deliberately falsified data in order to obtain erroneous tax calculations
  • Use of VillaTax to launder funds or conceal illicit assets
  • Any action intended to disrupt, overload, or degrade platform performance for other users
  • Identity fraud or fraudulent misrepresentation of qualifications (konsultan pajak, notary, lawyer) based on VillaTax's results
  • Infringement of VillaTax's or third parties' intellectual property rights through the platform

8.3 Reporting violations

Any User who identifies a breach of these Terms by a third party on the platform is encouraged to report it to commercial@operium.store. VillaTax undertakes to process reports as promptly as possible.

Article 9, Third-party integrations and services

9.1 OTA connectivity and webhooks

VillaTax offers integrations with over 310 OTA platforms and property management systems (PMS). These integrations are provided as-is and VillaTax does not guarantee their continuous availability, as third-party platforms may modify their APIs, protocols, or access terms without notice. In the event of an integration outage caused by a unilateral modification by a third-party platform, VillaTax will make every effort to restore the connection as promptly as possible but cannot be held liable for the interruption itself.

9.2 DJP Kurs Pajak

VillaTax automatically integrates the weekly official fiscal exchange rate (Kurs Pajak) published by the DJP via the Keputusan Direktur Jenderal Pajak. This data is imported automatically each week. VillaTax cannot guarantee the real-time availability of the DJP service or the exact concordance of the displayed rates with the official publication in the event of a DJP system delay or outage.

9.3 Xendit, Payment

Payment transactions are processed by Xendit (PT Xendit Pembayaran Indonesia). VillaTax is not responsible for interruptions, delays, or processing errors attributable to Xendit. In the event of a payment dispute, the User must contact both VillaTax and Xendit simultaneously. Xendit's Terms of Service are available at xendit.co and apply independently of these Terms.

9.4 Resend, Transactional emails

Transactional emails (confirmations, reminders, magic links) are routed via Resend Inc. VillaTax cannot guarantee email deliverability in the event of anti-spam filtering, unavailability of the recipient's email service, or a Resend failure.

9.5 Sentry, Technical monitoring

VillaTax uses Sentry for error and performance monitoring. Sentry is configured with PII (personally identifiable information) scrubbing enabled. No sensitive or identifying tax data is transmitted to Sentry in error logs.

Article 10, Service availability and maintenance

10.1 Availability target

VillaTax undertakes to maintain a target availability of 99.5% per month for the platform, measured across all critical components (web interface, API, webhooks). This target excludes scheduled maintenance windows and interruptions caused by Force Majeure events.

10.2 Scheduled maintenance

Scheduled maintenance is announced to users with a minimum of 48 hours' prior notice via email and/or an information banner on the platform. It is scheduled as far as possible outside peak hours (Bali, UTC+8) and does not give rise to compensation if announced in accordance with this article.

10.3 Unplanned incidents

In the event of an unplanned incident affecting platform availability, VillaTax undertakes to:

  • Notify affected users by email within 2 hours of detecting the incident
  • Publish status updates on the platform
  • Restore service as promptly as possible

In the event of a continuous outage exceeding 72 consecutive hours attributable to VillaTax (excluding Force Majeure), paid plan users will receive a service credit equivalent to the duration of the interruption, calculated pro-rata to their monthly subscription, applied automatically at the next billing date.

10.4 Data backups

User data is automatically backed up daily at 03:00 UTC. Backups are retained for 14 days with encryption at rest on servers located in Indonesia. Data restoration from a backup may be requested by the User in the event of accidental deletion, subject to the availability of the backup within the 14-day retention window.

Article 11, Personal data protection

11.1 Reference to the Privacy Policy

The processing of Users' personal data is governed by VillaTax's Privacy Policy, available at villa-tax.operium.store/bali-villa-privacy and incorporated by reference into these Terms. By accepting these Terms, the User also accepts the terms of the Privacy Policy.

11.2 GDPR and UU PDP compliance

VillaTax processes personal data in compliance with the General Data Protection Regulation (GDPR (EU Regulation 2016/679) and the Indonesian Personal Data Protection Law (UU PDP No. 27/2022). Data is hosted in Indonesia; for EU/EEA residents this involves a transfer of personal data outside the European Economic Area, governed by the safeguards described in VillaTax's GDPR & UU PDP Compliance page. Data transfers to third countries are governed by the Standard Contractual Clauses (SCC) approved by the European Commission where applicable.

11.3 Tax data, Specific processing

Tax data (revenues, declarations, NPWP numbers, property information) is processed with the highest level of confidentiality. It is never shared with commercial third parties and is accessible only to VillaTax's automated systems and, where applicable, to Compliance Shield service providers within the scope of the subscribed service. Tax data is subject to a statutory retention period of 5 years in accordance with Indonesian tax regulations.

Article 12, Professional confidentiality and trade secrets

12.1 VillaTax's confidentiality commitment

PT Asiah Legal Jaya undertakes to treat all confidential information provided by the User (legal structures, revenues, tax strategies, personnel data) with the strictest confidentiality. Such information will never be disclosed to unauthorised third parties, resold, published, or used for any purpose other than the provision of the Services.

The confidentiality commitment does not apply in the following cases: (a) the information is or becomes publicly known through no fault of VillaTax; (b) VillaTax is compelled to disclose it by a final court order, an injunction from a competent tax authority (DJP, KPK), or a mandatory legal obligation, in which case VillaTax will notify the User as soon as legally permitted; (c) the information was already in VillaTax's possession without a prior confidentiality obligation.

12.3 Aggregation of anonymised data

VillaTax may use aggregated and irreversibly anonymised data (not allowing the identification of any individual User) for purposes of sector analysis, improvement of the Tax Engine, or publication of statistics on the Bali tourist accommodation market. Such aggregated uses do not constitute a breach of confidentiality.

Article 13, Disclaimer and limitation of liability

13.1 General disclaimer of tax liability

PT ASIAH LEGAL JAYA EXPRESSLY AND IRREVOCABLY DISCLAIMS ALL LIABILITY FOR:

  • Inaccuracies, errors, or omissions in the tax calculations produced by VillaTax's Tax Engine, regardless of their cause
  • Missed declaration deadlines, payment defaults, or filing errors resulting from the use or non-use of VillaTax
  • Penalties, fines, late payment interest, surcharges, tax reassessments, or any sanction assessed by the DJP, Bapenda, BPJS, or any other Indonesian tax or social authority
  • Commercial, tax, or financial decisions made by the User on the basis of VillaTax's results, simulations, or recommendations
  • The interpretation of Indonesian tax rules, DTA/P3B conventions, or local Perda by the competent authorities in a manner different from that applied by VillaTax
  • Any legislative or regulatory change (law, decree, circular, Perda) occurring after the most recent update to the Tax Engine

13.2 Financial limitation of liability

To the maximum extent permitted by applicable law, the total and cumulative liability of PT Asiah Legal Jaya for any claim arising from these Terms or the use of VillaTax, for any and all causes combined, is expressly limited to the total amount of subscriptions actually paid by the User during the twelve (12) months immediately preceding the event giving rise to the claim.

This limitation applies whether the liability is based on contract, tort, fault, warranty, or any other legal theory, and even if the Company has been advised of the possibility of such damages.

13.3 Exclusion of indirect damages

PT Asiah Legal Jaya shall under no circumstances be liable for indirect, incidental, special, consequential, punitive, or exemplary damages, including without limitation: loss of profits, loss of rental income, loss of data, loss of customers, reputational harm, costs of tax or legal proceedings, or any other economic loss, even if such damages were foreseeable or if the Company had been informed of their possibility.

13.4 User indemnification

The User undertakes to defend, indemnify, and hold harmless PT Asiah Legal Jaya, its officers, employees, agents, partners, and service providers from and against any claims, actions, proceedings, damages, penalties, fines, costs, or expenses (including reasonable attorneys' fees) arising from: (a) their breach of these Terms; (b) their use of VillaTax in violation of applicable laws; (c) User Content submitted to the platform; (d) any third-party claim resulting from their actions in the context of their use of VillaTax.

Article 14, Compliance Shield (Perisai Kepatuhan)

14.1 Nature of the Compliance Shield service

The Compliance Shield is a supplementary service offered by PT Asiah Legal Jaya to subscribers of eligible plans (Shield Essentiel, Shield Pro, Shield Elite). It does not constitute insurance within the meaning of Indonesian insurance law (Law No. 40 of 2014) but a contractual commitment to provide legal and tax services.

14.2 Services included by tier

Shield Essentiel (Rp 2,250,000/month):

  • Monthly review of the User's tax data by the VillaTax team
  • Preventive alerts in the event of a discrepancy detected between OTA declarations and Coretax data
  • Priority access to tax support by email (response within 48 business hours)
  • Template documentation for responding to standard DJP information requests

Shield Pro (Rp 4,500,000/month):

  • Includes all Shield Essentiel services
  • Telephone or video assistance with a VillaTax tax team member (1 session/month, 60 minutes)
  • Quarterly full compliance review (PBJT, PPh, BPJS)
  • Drafting of the initial response to DJP requests for explanation (Surat Tanggapan)

Shield Elite (Rp 7,500,000/month):

  • Includes all Shield Pro services
  • Representation during DJP tax audit proceedings (pemeriksaan pajak) within the limits defined below
  • Unlimited access to tax support by email and telephone
  • Monthly compliance review and personalised report
  • Assistance in compiling the file for KITAS/KITAP applications where applicable
  • Coordination with a licensed konsultan pajak partnering with PT Asiah Legal Jaya

14.3 Limits and exclusions of the Compliance Shield

The Compliance Shield does NOT cover:

  • Penalties, fines, or reassessments resulting from deliberately false or fraudulent information provided by the User to VillaTax
  • Tax obligations predating the date of subscription to the Compliance Shield
  • Tax disputes pre-existing the date of subscription
  • Tax obligations outside the scope of VillaTax's services (capital gains tax on real estate disposals, inheritance duties, etc.) unless a specific agreement applies
  • Criminal proceedings relating to intentional tax offences (pasal 39 UU KUP)
  • The personal criminal liability of the officers or legal representatives of the user entity
  • Tax audits triggered by activities unrelated to the operation of tourist villas in Bali

Activation condition: The Compliance Shield is only active if the User has provided complete and accurate data to VillaTax and has maintained their subscription continuously for at least 3 months prior to the date of the covered event.

14.4 Shield activation process

Upon receipt of a tax audit notice (Surat Perintah Pemeriksaan Pajak, SP3) or any other official request from the DJP or Bapenda, the User must:

  1. Notify VillaTax by email at commercial@operium.store within 5 business days of receiving the document
  2. Provide a copy of the official document received
  3. Grant full access to their VillaTax data for the relevant period

Failure to comply with this deadline may result in partial or total forfeiture of Shield coverage for the event concerned.

Article 15, Company incorporation and management (PT PMA, PT Lokal, CV)

15.1 Incorporation support services

Certain VillaTax plans and one-time services may include support for the incorporation or management of Indonesian companies (PT PMA (Perusahaan Terbatas Penanaman Modal Asing, PT Lokal, CV) Commanditaire Vennootschap). This support is provided by PT Asiah Legal Jaya through its licensed legal partners.

15.2 Nature of the support

Company incorporation support provided by or through VillaTax consists of:

  • Providing general information on the legal structures available in Indonesia for foreign investors in the real estate and tourism sector
  • Administrative coordination with licensed partner notaries (Notaris), commercial lawyers (Advokat), and investment consultants (konsultan investasi)
  • Monitoring the registration process with the OSS (Online Single Submission, Perizinan Berusaha) of the BKPM
  • Assistance in preparing the required documents (articles of association, NIB, NPWP, izin usaha)

PT Asiah Legal Jaya is not a notary, a lawyer admitted to the Indonesian bar (Advokat terdaftar di PERADI), or an investment consultant licensed by the BKPM. The notarial acts required to incorporate a company (akta pendirian) must be carried out by a licensed notary. PT Asiah Legal Jaya coordinates this process but does not itself perform the authentic drafting.

15.3 Disclaimer, Company incorporation

PT Asiah Legal Jaya disclaims all liability for: administrative processing delays imposed by Indonesian authorities (BKPM, Kemendag, Kemenkumham, OSS); refusals of incorporation or licensing by the competent authorities; legislative or regulatory changes affecting foreign investors' access to certain sectors of activity (Daftar Negatif Investasi, DNI); advice given by third-party partners (notaries, lawyers) involved in the process.

Article 16, API and programmatic access

16.1 API access conditions

Access to VillaTax's REST API is available to subscribers of Pro, Business, and Enterprise plans. API keys are generated from the User's dashboard and must be transmitted exclusively via the Authorization: Bearer {api_key} HTTP header. Any transmission of an API key as a URL parameter is strictly prohibited and constitutes a breach of these Terms.

16.2 Usage limits (rate limiting)

API use is subject to the rate limits defined in the Documentation and applicable by Plan. Repeated exceeding of rate limits may result in temporary suspension of API access without notice. VillaTax reserves the right to modify rate limits with reasonable prior notice.

16.3 API liability

The User is solely responsible for securing their API keys and for the use made of them by their third-party applications. Any use of the API by third parties with the User's keys is deemed to have been carried out by the User and engages their sole liability. PT Asiah Legal Jaya cannot be held liable for the consequences of an API key compromise not notified within the required timeframe.

Article 17, Amendments to the Terms

17.1 Right to amend

PT Asiah Legal Jaya reserves the right to amend these Terms at any time to reflect changes in its services, applicable legal requirements, court decisions, or any other operational constraint.

17.2 Notification of material amendments

Any material amendment to these Terms (affecting Users' fundamental rights, pricing, limitation of liability, or termination conditions) will be communicated by email to registered users at least 14 calendar days before taking effect. An information banner will be displayed on the platform during this period.

17.3 Deemed acceptance and right to object

Continued use of VillaTax after the effective date of any amendments constitutes acceptance of the revised Terms. If a User does not accept the amendments, they may terminate their account before the effective date and, where applicable, obtain a pro-rata refund of the remaining subscription period (applicable only in the event of a material amendment that is unfavourable to the User's interests).

Article 18, Termination

18.1 Termination by the User

The User may cancel their subscription and close their account at any time from their account Settings. Termination takes effect at the end of the current billing period for monthly and annual subscriptions. The User's data is retained for 90 days after termination before permanent deletion, unless an early deletion request is submitted to commercial@operium.store.

18.2 Termination by VillaTax

PT Asiah Legal Jaya may terminate this agreement and the User's access to VillaTax with 14 days' notice in the following cases: cessation of the Company's business, strategic decision to discontinue the service, substantial change in the business model. In that case, the User will receive a pro-rata refund of the remaining subscription period.

VillaTax may immediately suspend or terminate the User's access without notice or refund in the event of: material and proven breach of these Terms (in particular Articles 8 and 16), documented fraud, use for manifestly unlawful purposes, or a binding court order or administrative injunction.

18.3 Effects of termination

Upon termination, for any reason:

  • The licence to access VillaTax is immediately revoked
  • The User loses access to the platform's features
  • Data exported prior to termination remains the User's property
  • Reciprocal confidentiality obligations survive for a period of 5 years
  • Provisions of these Terms intended to survive termination (limitations of liability, intellectual property, governing law) remain in force

Article 19, Governing law and dispute resolution

19.1 Governing law

These Terms are governed by and construed in accordance with the law of the Republic of Indonesia, without prejudice to the mandatory provisions applicable in the User's country of residence where such provisions cannot be excluded by agreement.

19.2 Good faith resolution

In the event of a dispute arising from these Terms or the use of VillaTax, the parties undertake to attempt to resolve the matter amicably and in good faith within 30 days of the notification of the dispute by the claiming party. This good-faith attempt is a mandatory prerequisite to any legal or arbitral proceedings, except where urgency is justified by a risk of irreparable harm.

19.3 Mediation

If the good-faith resolution attempt fails within the 30-day period, the parties may submit the dispute to mediation before the Badan Mediasi Indonesia (BAMI) or any other licensed mediation body mutually agreed upon.

19.4 Jurisdiction

Failing resolution by mutual agreement or mediation, any dispute shall be submitted to the exclusive jurisdiction of the Courts of Denpasar, Bali, Indonesia (Pengadilan Negeri Denpasar). The parties expressly waive any other forum, subject to the mandatory legal provisions applicable in their jurisdiction of residence that cannot be contractually excluded.

19.5 Users residing in the European Union

Without prejudice to the above attribution of jurisdiction, Users residing in the European Union benefit from the minimum protections provided by the law of their Member State of residence where those protections are mandatory. These Users may also use the European Online Dispute Resolution (ODR) platform available at ec.europa.eu/consumers/odr for disputes relating to contracts concluded online.

Article 20, General provisions

20.1 Entire agreement

These Terms, the Privacy Policy, and any ancillary document incorporated by reference constitute the entire agreement between the User and PT Asiah Legal Jaya regarding the use of VillaTax. They supersede and cancel any prior agreement, representation, warranty, or commitment relating to their subject matter.

20.2 Severability

If any one or more provisions of these Terms are found to be invalid, unlawful, or unenforceable by a court of competent jurisdiction, the remaining provisions remain in full force to the extent permitted by law. The invalid provision shall be interpreted so as to best reflect the parties' original intent within the bounds of legality.

20.3 No waiver

The failure or delay by PT Asiah Legal Jaya to exercise any right provided for under these Terms shall not constitute a waiver of that right. Any waiver must be express and in writing to be enforceable.

20.4 Force Majeure

Neither party shall be held liable for non-performance or delay in performance of its obligations where such non-performance or delay results from a Force Majeure event as defined in Article 1. The affected party must notify the other party as promptly as possible and take all reasonable steps to limit the effects of the Force Majeure event. If a Force Majeure event persists for more than 60 days, each party may terminate the agreement without penalty.

20.5 Assignment

The User may not assign, transfer, delegate, or sublicense any or all of their rights and obligations under these Terms without the prior written consent of PT Asiah Legal Jaya. PT Asiah Legal Jaya may assign any or all of its rights and obligations to any entity in the context of a merger, acquisition, restructuring, or asset transfer, subject to notifying the User with 30 days' prior notice.

20.6 Communications

All official communications between the parties under these Terms must be sent by email to commercial@operium.store (for notifications to VillaTax) or to the email address associated with the User's account (for notifications to the User). Notifications are deemed received on the next business day after sending. VillaTax may also use in-app notifications or banners on the platform to communicate general information to users.

20.7 Language

These Terms are drafted in French. In the event of translation into another language and any interpretive discrepancy, the French version shall prevail.

Article 21, Contact

For any questions regarding these Terms, to exercise your rights, or to file a report, you may contact PT Asiah Legal Jaya at the following details:

Channel Contact details
Email commercial@operium.store
WhatsApp +6281387983316
Postal address PT Asiah Legal Jaya, Benoa Square lantai 3 suite 4.3, Jalan By Pass Ngurah Rai No 21 A, Badung, Bali, Indonesia
Entity number 1446293
Hours Monday (Friday, 09:00) 18:00 WITA (UTC+8)

We undertake to acknowledge receipt of any request within 72 hours and to provide a complete response within 30 calendar days.

Annex A, Legislative and regulatory references

These Terms refer to the following Indonesian legal texts, as in force at the date of the last update:

  • Law No. 7/1983 (as amended by Law No. 36/2008), Pajak Penghasilan (Income Tax)
  • Law No. 8/1983 (as amended by Law No. 7/2021), Pajak Pertambahan Nilai (VAT)
  • Law No. 6/1983 (as amended by Law No. 7/2021) (Ketentuan Umum dan Tata Cara Perpajakan) KUP (General Tax Procedures)
  • Law No. 1/2022: Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah (HKPD), PBJT legal framework
  • Law No. 40/2007: Perseroan Terbatas (Limited Liability Companies)
  • Law No. 25/2007: Penanaman Modal (Investment)
  • Law No. 27/2022: Perlindungan Data Pribadi (Personal Data Protection)
  • Law No. 28/2014: Hak Cipta (Copyright)
  • Law No. 40/2014: Perasuransian (Insurance)
  • Law No. 24/2011: BPJS (Social Security Agency)
  • PP No. 44/2015: Jaminan Kecelakaan Kerja dan Jaminan Kematian BPJS Ketenagakerjaan
  • PP No. 45/2015: Penyelenggaraan Program Jaminan Pensiun
  • PMK No. 111/PMK.03/2014: Konsultan Pajak (Licensed Tax Advisors)
  • PMK No. 58/PMK.03/2023: Tarif Efektif Rata-rata PPh 21 (TER)
  • Perda kabupaten: Local PBJT regulations of Bali's 9 regencies (primary sources integrated into VillaTax)
  • Regulation (EU) 2016/679: GDPR (applicable to data of users residing in the EU and to European data hosting)

Annex B, Additional glossary

Term Definition
Bapenda Badan Pendapatan Daerah, Local tax authority (regency/city) responsible for PBJT collection
BKPM Badan Koordinasi Penanaman Modal, National Investment Coordination Agency
BPJS Badan Penyelenggara Jaminan Sosial, Indonesian social security agency
DJP Direktorat Jenderal Pajak, Directorate General of Taxes
DNI Daftar Negatif Investasi, List of sectors restricted or closed to foreign investment
JHT Jaminan Hari Tua, Old age insurance, BPJS Ketenagakerjaan
JKK Jaminan Kecelakaan Kerja, Work accident insurance, BPJS Ketenagakerjaan
JKM Jaminan Kematian, Life insurance, BPJS Ketenagakerjaan
JP Jaminan Pensiun, Pension insurance, BPJS Ketenagakerjaan
KITAS Kartu Izin Tinggal Terbatas, Temporary residence permit for foreigners
KITAP Kartu Izin Tinggal Tetap, Permanent residence permit for foreigners
LKPM Laporan Kegiatan Penanaman Modal, Quarterly investment activity report (mandatory for PT PMA)
NIB Nomor Induk Berusaha, Business identification number (OSS)
NJOP Nilai Jual Objek Pajak, Tax value of real property (basis for PBB calculation)
NPWP Nomor Pokok Wajib Pajak, Individual or corporate tax identification number
NPWPD Nomor Pokok Wajib Pajak Daerah, Local tax number for PBJT
OSS Online Single Submission, Single online window for business registration (BKPM)
P3B Perjanjian Penghindaran Pajak Berganda, Bilateral tax treaty (DTA)
PERADI Perhimpunan Advokat Indonesia, Indonesian Bar Association
PT PMA Perseroan Terbatas Penanaman Modal Asing, Foreign-owned limited liability company
Siskoharlat Sistem Pelaporan Informasi Keberadaan Warga Negara Asing, Mandatory reporting system for foreign guests
SP3 Surat Perintah Pemeriksaan Pajak, Tax audit order issued by the DJP
SPT Surat Pemberitahuan Tahunan, Annual tax declaration
SPTPD Surat Pemberitahuan Pajak Daerah, Local PBJT declaration

VillaTax (PT Asiah Legal Jaya) villa-tax.operium.store, May 2026

These Terms of Service are governed by the law of the Republic of Indonesia. In the event of any discrepancy between the French version and any translation, the French version shall prevail.

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