The pandemic that hit the whole world also had a big impact in Indonesia. To address this challenge, the government has introduced the National Economic Recovery (PEN) program since 2020 to reduce the impact of the pandemic on the economy by protecting, maintaining, and enhancing the capabilities of business actors. For this year, the government has prepared Rp 451 trillion for the 2022 PEN program, which also includes incentives for corporate business actors in various sectors, including property.