In Reply to: villas posted by xanadu on Tuesday, 17. March 2015 at 12:28 Bali Time:
and many other licencing obligations as well (Pondok Wisata etc).
If you need to ask a simple tax question such as this I think you really need to do a lot more research before committing to any long term land leases or the like.
It's potentially a minefield for the unwary.