Badung PBJT and E-Palapa: Hotel Tax Rules for 2026

Badung PBJT and E-Palapa: Hotel Tax Rates, Calculations and Reporting in 2026

Main topic: Hotel PBJT rules specifically for Badung Regency; detailed application steps are covered in the reporting article.

Full background: Bali Hotel PBJT: Tax Objects, Data and Local Tax Reporting.

Continue according to your needs: How to Report Badung Hotel PBJT through E-Palapa and Bali Hotel PBJT Rates: Checking Regency and City Regulations.

Support is available through our hotel tax reporting service.

For hotels operating in Badung Regency, hospitality PBJT in 2026 uses a 10% rate under Badung Regency Regulation 7 of 2023. That regulation was amended by Regulation 8 of 2025, but the reviewed amendment does not change Article 28 on PBJT rates. See Bapenda Badung’s announcement.

In managing Badung PBJT and E-Palapa, the issue extends beyond multiplying turnover by 10%. Finance must identify hospitality transactions, the correct tax base, gross OTA bookings versus net settlements, and consistency between PMS, invoices, bank accounts, the general ledger and the SPTPD local return.

Badung PBJT and E-Palapa in 2026: Rates, Tax Objects and Legal Basis

PBJT, or Pajak Barang dan Jasa Tertentu, is paid by final consumers on certain goods and services. Hospitality services form one PBJT category.

The national framework is Law 1 of 2022 on Central and Local Government Financial Relations and Government Regulation 35 of 2023 on General Local Tax and Levy Provisions. Badung hotels must read these together with Badung Regency Regulation 7 of 2023 on Local Taxes and Levies, as amended by Regulation 8 of 2025.

Badung Hospitality PBJT Is 10%

Article 28 of Regulation 7 of 2023 sets hospitality PBJT at 10%. Bapenda states that the regulation took effect on 1 January 2024 and provides the local tax rates used for reporting and payment. See Bapenda Badung.

Badung issued Regulation 8 of 2025 to amend Regulation 7/2023. Review of the amendment shows that Article 28 and the PBJT rate provisions are not among the amended sections.

Accordingly, under the regulations reviewed for this article, Badung’s hospitality rate in 2026 remains 10%.

Who Bears PBJT and Who Reports It?

Under the PBJT structure, the consumer of the specified goods or services is the tax subject. The taxpayer is the individual or entity selling, supplying and/or consuming the goods or services under the provisions.

In hotel operations, guests effectively bear PBJT on taxable consumption, while the operator must ensure collection, recording, payment and local tax reporting comply with Badung’s rules.

PBJT should therefore not be mixed with the company’s net revenue. The chart of accounts should show at least revenue, PBJT collected, OTA receivables, settlements and local tax liabilities separately.

What Falls within Hospitality Services?

The HKPD framework includes accommodation within hospitality services. Coverage is not confined to star-rated hotels. It can include hotels, hostels, villas, tourist lodges, motels, inns, tourism guest lodgings, guest houses, bungalows, resorts, cottages, private homes operated as hotels and glamping, subject to the prescribed conditions.

Regulation 8 of 2025 also restates hospitality services as accommodation provision that may include food and beverage service, entertainment and/or other facilities.

Hotels, Villas, Guest Houses, Resorts and Other Accommodation

The property’s trading name is not the sole determinant. A business called a villa, guest house or private accommodation must still be examined according to its actual activities.

For broader classification background, see the Bali hotel PBJT guide.

Do Not Combine Every Hotel Receipt

A hotel may receive funds from multiple sources, including:

rooms and accommodation;
restaurants and room service;
minibars;
banquets or meetings;
laundry;
transport;
guest deposits;
refundable deposits;
OTAs;
refunds and cancellations; and
additional facilities or services.

Finance should avoid multiplying every bank credit by 10%. Map each receipt according to transaction substance and the relevant PBJT rules.

Where the hotel has a restaurant, separating food and beverage revenue from hospitality service revenue makes reporting, reconciliation and transaction tracing easier. For a more specific discussion, see Hotel Restaurant PBJT in Bali.

Badung Hotel PBJT Tax Base and Calculation

Badung’s regulation bases hospitality PBJT on the payment amount to the hospitality service provider.

If the payment amount confirmed as the PBJT base is IDR 100,000,000, the arithmetic is:

PBJT = IDR 100,000,000 × 10% = IDR 10,000,000

This only demonstrates the calculation. The real challenge is confirming that IDR 100,000,000 is the correct base after reconciling hotel transactions.

Net OTA Settlement Is Not Automatically the PBJT Base

Suppose a guest books through an OTA, which retains its commission before transferring funds to the hotel.

Finance needs to distinguish:

gross booking or guest transaction value;
tax charged to the guest;
OTA commission;
refunds or adjustments;
expected settlement; and
actual bank settlement.

Commission reduces the OTA settlement, but net bank receipts do not automatically become the PBJT base. Determine the base from the payment amount and taxable transaction substance, taking account of bookings, invoices, settlement statements and local provisions.

A PBJT Reconciliation Working Paper Example

Use the following PBJT reconciliation working paper framework to ensure that SPTPD figures can be traced back to hotel operations and books:

Data source	Role in the PBJT review
PMS or guest folios	Trace room transactions, rates, additional services, refunds and guest transactions underlying revenue.
OTA reports	Check gross bookings, commissions, refunds, cancellations, adjustments and settlements.
Hotel POS	Separate food and beverage, minibar, restaurant, banquet and other outlet transactions from hospitality revenue.
Bank statements	Confirm actual settlements and receipts and identify timing differences between transactions and fund disbursement.
General ledger	Confirm consistent recording of revenue, receivables, deposits, PBJT, expenses and settlements.
PBJT working papers	Bridge PMS, OTA, POS, bank and ledger data to the tax base and amounts reported in the SPTPD.

Note: none of these sources should be used in isolation as the PBJT basis. SPTPD figures should ideally result from reconciliation across the data sources, especially with OTA receipts, multiple outlets, deposits, refunds or adjustments.

This working paper is an internal control recommendation, not an official Bapenda format.

Reporting Badung Hotel PBJT through E-Palapa

Bapenda Badung provides online SPTPD reporting through E-Palapa, on the website and app. Its official page also provides PBJT SPTPD forms, E-Palapa guidance and sales summary examples. See Bapenda Badung’s reporting page.

Finance should not wait until the last day to prepare the SPTPD figures. Revenue reconciliation should already form part of monthly closing.

Filing and Payment Deadline: No Later than 10 Working Days

Bapenda Badung’s official announcement referring to Regent Regulation 29 of 2024 states that filing and remittance are due no later than 10 working days. The provision applies from the September 2024 tax period. See the official deadline announcement.

Bapenda specifically explains that the calendar due date can differ each month because it follows working-day calculations. Do not write a procedure stating that Badung PBJT always falls due on the same calendar date.

A more reliable control is to enter Bapenda’s official schedule for each period into finance’s tax calendar.

What If Filing Is Late?

On its reporting page, Bapenda Badung states that returns past the SPTPD deadline must be filed manually at the office with a sales summary and manual SPTPD form. See Bapenda’s reporting guidance.

Because electronic procedures can change, check the actual position through E-Palapa or official Bapenda channels when a late filing occurs.

A Hotel PBJT Monthly Close Workflow

A more controlled PBJT process can follow these steps:

Close PMS and POS transactions for the tax period.
Extract revenue reports by category.
Reconcile direct and OTA reservations.
Separate gross bookings, commissions, refunds, voids and adjustments.
Match settlements with bank accounts.
Separate deposits not yet recognised as revenue from completed transactions.
Match revenue with the general ledger.
Map transactions forming the PBJT base.
Calculate PBJT using the applicable rate.
Review working papers and supporting documents.
Prepare the SPTPD through E-Palapa.
Pay and file by the official due date.
Retain filing, payment and reconciliation evidence.

Reconcile PMS, OTA, Bank and General Ledger Data

Data differences do not always mean revenue is unreported. Differences can arise from settlement timing, refunds, deposits, chargebacks, OTA commissions, cross-period transactions or account mapping errors.

However, every difference needs documentary explanation. A useful audit trail lets the reviewer trace SPTPD → working paper → general ledger → PMS/POS/OTA → invoice or folio → bank.

Tax figures then connect to the underlying business transactions.

Mistakes Badung Hotels Should Avoid

Mistakes to avoid include:

using another regency’s PBJT rules for a Badung hotel;
using old rates or procedures without checking the latest local regulation;
automatically treating net OTA settlement as PBJT turnover;
mixing room revenue with deposits that remain refundable;
combining hospitality PBJT and food/beverage PBJT without reconciliation;
calculating tax directly from a bank statement;
not matching the PMS with the general ledger;
using the same monthly calendar date without considering working days;
waiting until filing day to correct revenue data; and
not retaining working papers, sales summaries, payment and filing evidence.

Conclusion

Badung hotel PBJT in 2026 should follow local regulations and reconciled transaction data. Under Regulation 7 of 2023 and the reviewed amendment in Regulation 8 of 2025, the hospitality PBJT rate remains 10%.

Compliance extends beyond the rate. Establish the correct transaction base, separate revenue categories, reconcile PMS, OTA, POS, bank and ledger data, then file the SPTPD through the applicable Badung channel.

Use Bapenda’s official schedule because filing and payment follow a maximum 10-working-day deadline, and calendar dates can vary by period. Structured monthly closing allows SPTPD figures to be traced to guest transactions and supporting documents.

Need Help Preparing Badung Hotel PBJT Reporting?

If PMS, OTA, POS, bank and ledger data do not produce consistent PBJT figures, reconciliation before filing the SPTPD is a useful first step.

Usman Tax provides hotel tax reporting and accounting services for Bali hospitality businesses. A consultation can address working papers, revenue reconciliation and reporting readiness based on the hotel’s actual transactions.

Read Also: Hotel and Villa Accounting in Bali: Building a Professional Financial System

FAQ Badung PBJT and E-Palapa

What is Badung’s hotel PBJT rate in 2026?

Regulation 7 of 2023 sets hospitality PBJT at 10%. Regulation 8 of 2025 amends that regulation, but the reviewed amendment does not change this rate provision.

What is the Badung hospitality PBJT base?

It is the payment amount to the hospitality service provider under Badung’s regulation. Finance still needs to map transactions so the working paper includes the relevant values.

Who bears hotel PBJT?

PBJT is conceptually paid by final consumers on specified services. The hospitality provider, as taxpayer, performs local obligations including collection administration, payment and reporting.

Can Badung villas and guest houses fall within hospitality PBJT?

Yes. Hospitality services under the HKPD framework are not confined to star-rated hotels and can include villas, guest houses, resorts, tourist lodges and other accommodation where their activities meet the hospitality characteristics.

Can OTA commission be deducted directly from the PBJT base?

Do not decide from net settlement alone. Reconcile gross bookings, guest payments, commissions, refunds, adjustments, contracts and settlement statements to determine the appropriate base.

Are bank receipts equal to PBJT turnover?

Not always. Bank receipts can include deposits, settlements after commissions, refunds, inter-account transfers or cross-period transactions. Reconcile the base with consumer transactions and hotel operating records.

Where do Badung hotels report the SPTPD?

Bapenda Badung provides SPTPD reporting through E-Palapa. Its official page also provides user guidance, forms and sales summary examples.

When is Badung hotel PBJT due?

Bapenda states that filing and remittance are due no later than 10 working days under Regent Regulation 29 of 2024. The calendar date can differ each month, so check the official schedule for each period.

What should be reconciled before PBJT reporting?

At least the PMS or reservation reports, POS, OTA reports, guest invoices or folios, bank statements, general ledger, refunds, deposits and PBJT working papers should be matched so SPTPD figures are traceable.

Is one turnover figure sufficient for a hotel with a restaurant?

It is not a sound approach. Hospitality and food/beverage services are separate PBJT object groups. Accounting and working papers should distinguish the sources so the base and reporting can be verified.

Sources and References

Usman Tax