Yeah this one is interesting. The tax on capital gains goes a bit like this.
If your a private individual owning land there is no CG on on the profit on the sale on the land.
You will need to pay a 5% sellers tax and the buyer also pays a similar 5% to the government.
If your a company and make capital gain on land the profit is taxable at Indonesian company rates. Now refer to the next line with a small clause.
Please double check the above with a legal professional before acting on this info!!!!!