The Ministry of Finance Sri Mulyani officiated the Added Value Tax Borne by the Government (PPN DTP) incentive through the Ministry of Finance Regulation (PMK) Number 102/PMK.101/2021 regarding Added Value Tax on the Provision of Leased Spaces or Buildings Services to Retailers Borne by the Government in the 2021 Budget starting from 31^st July 2021. This incentive is part of the National Economy Recovery Program (PEN) to sustain the retail sector during the Covid-19 pandemic.