Tabanan Hotel PBJT: Rate, Tax Base and Reporting Checks
Tabanan hotel PBJT is the local Tax on Certain Goods and Services applying to hotel services. Accommodation providers need to review it according to their business activities and Tabanan Regency’s rules. Owners and managers should examine the services supplied, guest payments, applicable rate, tax point and supporting documents.
Article 29(1)(c) of Tabanan Regional Regulation No. 13 of 2023 sets the hotel services PBJT rate at 10%.
Apply that percentage together with the rules on taxable services, tax base and transaction period. Knowing the rate alone does not establish that the reported PBJT amount is correct.
What Is Tabanan Hotel PBJT?
PBJT is a local tax on specified goods and services under the applicable legislation. For hotels, the review focuses on accommodation within the scope of hotel services.
A Tabanan hotel should not use rules or procedures intended exclusively for Badung Regency or Denpasar City.
Alongside location, examine the activities actually undertaken. Calling a property a hotel, villa or guesthouse is not always sufficient to classify every transaction without considering the service supplied.
The Legal Basis for Hotel PBJT in Tabanan Regency
The national local tax framework is established by Law No. 1 of 2022 on Financial Relations between the Central Government and Regional Governments.
General local tax administration is also governed by Government Regulation No. 35 of 2023.
For Tabanan, the published local reference is Tabanan Regional Regulation No. 13 of 2023 on Local Taxes and Levies.
It provides an important basis for examining the tax base, rate, calculation of principal PBJT and tax point.
The Tabanan DPRD legal documentation register lists Regulation No. 13 of 2023 as in force. For actual transactions, particularly after regulatory updates, still check relevant implementing provisions and amendments.
The PBJT Rate for Tabanan Hotel Services
Tabanan Regional Regulation No. 13 of 2023 specifies a 10% PBJT rate for hotel services.
The percentage applies to the tax base determined under PBJT rules, rather than automatically to every amount passing through the hotel’s bank account.
For example, records covering guest payments, refunds, advances, cancellations and third party payments may need reconciliation before identifying the relevant tax base.
Establish the transaction type and tax period before calculating the final amount. Payments for different service types should be examined separately according to their nature.
The Tax Base and Tax Point
The Hotel Services PBJT Tax Base
Article 27(1)(c) of Tabanan Regional Regulation No. 13 of 2023 uses the amount paid to the hotel service provider as the hotel services PBJT base.
Trace payments to the provider through reservations, invoices, transaction records and receipt evidence.
If a booking platform is involved, do not stop at its net transfer. Reconcile guest transaction values, platform deductions, refunds and actual receipts so the tax base is not determined from one figure alone.
When PBJT Becomes Due
Article 31(1)(c) of Tabanan Regional Regulation No. 13 of 2023 sets the hotel services tax point at payment or delivery of the service.
For administrative control, record guest payment dates and service dates. Examine differences between them when determining the relevant period.
The tax point is not automatically the filing or payment deadline. Check those administrative requirements separately under the applicable rules.
Example Tabanan Hotel PBJT Calculation
The principal PBJT calculation connects the tax base with the rate.
Article 30 of Tabanan Regional Regulation No. 13 of 2023 calculates principal PBJT by multiplying the base by the rate.
Suppose a hotel’s reviewed hotel services tax base is IDR 100,000,000. Assuming the applicable rate is 10%, the illustration is:
| Illustrative component | Value |
|---|---|
| PBJT tax base | IDR 100,000,000 |
| Hotel services PBJT rate | 10% |
| Calculated principal PBJT | IDR 10,000,000 |
IDR 10,000,000 is the result of multiplying IDR 100,000,000 by 10%. This is not a real hotel’s calculation and does not incorporate possible tax base corrections arising from actual transaction facts.
If the reviewed guest payments establish a different tax base, recalculate principal PBJT accordingly.
Separate Reservation Values from Actual Payments
For another example, a reservation initially priced at IDR 5,000,000 later undergoes a date change, partial refund or service adjustment.
Accounting staff should not use either the initial booking value or net bank transfer as the final tax base without examining transaction documents and the tax rules.
Retain booking changes, billed amounts and payment evidence so the calculation can be traced.
Documents to Prepare Before Filing
Hotel PBJT reporting should be supported by records explaining the connection between services, payments, tax base and calculated tax.
The following internal checklist can be adapted to the hotel’s recording system.
| Document | Review purpose |
|---|---|
| Reservation reports | Identify transactions and service periods |
| Guest invoices or bills | Check amounts charged |
| Guest payment evidence | Trace payment amounts and dates |
| Platform settlement reports | Match booking values, deductions and receipts |
| Cancellation records | Review transactions not completed as originally booked |
| Refund evidence | Explain payment adjustments |
| Revenue general ledger | Match transaction values to the accounts |
| PBJT tax base summary | Show the figure used in the calculation |
| Tax filing documents | Check the period and reported amount |
| Local tax payment evidence | Trace settlement of the obligation |
These records help identify why reservation values, revenue reports and the PBJT reporting base differ. This is a recommended internal control checklist, not a statement that every document is an administrative requirement for every hotel.
Reconcile Hotel Reservations and Receipts
An important task before filing is to ensure reservation, cashier, booking platform and general ledger data can be explained together.
Review Platform Receipts
A hotel may receive guest payments through an intermediary that deducts service charges before transferring the proceeds.
Identify booking value, the amount paid by the guest, platform deductions and the amount entering the hotel’s account.
The difference between guest payments and the net transfer does not automatically reduce the PBJT base. Determine treatment from transaction substance and the relevant rules.
Review Cancellations and Refunds
Examine cancelled reservations alongside change records and evidence of returned payments.
Do not remove a transaction from the tax summary based solely on a system cancellation status while payment, service or entitlement to funds remains unclear.
If a correction occurs after filing, document the difference and check the applicable administrative mechanism before adjusting the return.
Review the General Ledger
Compare reservation transaction values with revenue journals and bank receipts.
Timing differences, platform fees and unmatched payments can cause reports to differ. Give each difference an explanation and supporting evidence before finalising PBJT figures.
How Does Tabanan PBJT Review Differ from Other Areas?
Tabanan Regency, Badung Regency and Denpasar City are separate jurisdictions. A guide for one area should not be the sole basis for another area’s reporting.
Specifically check the local regulation, applicable rate, collecting authority, administrative process and payment requirements according to the place where services are supplied.
Hotels with properties in several areas should prepare separate summaries by transaction location. This helps prevent obligations from different collecting jurisdictions being combined.
This article does not prescribe an electronic system name, filing date or payment procedure for Tabanan. Confirm operational details using official rules and channels applying to the relevant tax period.
Conclusion
Review Tabanan hotel PBJT under Tabanan’s rules rather than copying Badung or Denpasar procedures.
Regional Regulation No. 13 of 2023 specifies a 10% hotel services rate, bases the tax on payment to the provider and links the tax point to payment or service delivery.
Before calculation and filing, confirm service classification, reconcile guest payments, examine transaction evidence and verify the administrative requirements for the relevant period.
Need to Review a Tabanan Hotel PBJT Calculation?
If you manage a Tabanan hotel or accommodation business and need a tax base review, receipt reconciliation or reporting document review, discuss hotel tax reporting and accounting support with Usman Tax.
Prepare reservation reports, guest invoices, bank receipt reports, platform transaction summaries and available tax documents to focus the discussion on the business and relevant tax period.
To continue, read about selecting PBJT rules by business location so the documents and next steps address the issue under discussion.
Read Also: Hotel Tax Reporting Documents: A Checklist for Finance Teams
After identifying the rules and reporting period, perform Tabanan hotel PBJT reconciliation to match guest transactions, payments and the tax base.
Prepare relevant documents before discussing your needs through hotel tax reporting services with Usman Tax.
FAQ Tabanan Hotel PBJT
What Is the Hotel PBJT Rate in Tabanan Regency?
Article 29(1)(c) of Tabanan Regional Regulation No. 13 of 2023 specifies 10% for hotel services. For actual transactions, check the regulation’s status and any relevant amendments or implementing provisions.
What Is the Hotel Services PBJT Tax Base?
Article 27(1)(c) identifies the amount paid to the hotel service provider. Match payments with service records and determine the base under the applicable rules.
Is PBJT Calculated from a Booking Platform’s Net Transfer?
That cannot be assumed. Review guest payments, platform charges, refunds and transaction substance before determining the relevant tax base.
Can Badung Hotel PBJT Rules Be Used for a Tabanan Hotel?
They cannot replace the local legal basis. Examine Tabanan’s regulations and implementing rules. Identical rates in two areas do not make every procedure or provision identical.
When Must a Tabanan Hotel Report and Pay PBJT?
Confirm deadlines under the administrative rules and official instructions for the relevant period. The tax point is not automatically the filing or payment deadline.
Sources and References
- Tabanan Regional Regulation No. 13 of 2023 on Local Taxes and Levies — Tabanan JDIH
- Law on Financial Relations between the Central and Regional Governments — JDIH BPK
- Government Regulation on General Local Tax and Levy Provisions — JDIH Ministry of Finance
