Denpasar PBJT Reporting: SIMPADA and 2026 Deadline Checks

Denpasar PBJT Reporting Through SIMPADA in 2026: A Hotel Guide and Checklist

Main topic: Documents and filing preparation for Denpasar City PBJT through the local government’s channels.

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

Continue according to your needs: Reporting Badung Hotel PBJT through E-Palapa (Indonesian) and Obtaining an NPWPD for a Hotel in Bali: Requirements and Procedures (Indonesian).

Support is available through our hotel tax reporting service.

Denpasar PBJT reporting in 2026 can be completed online through SIMPADA Terpadu. For hotels, a sound process involves more than logging in and entering numbers: finance needs to control the deadline, finish the reconciliation and ensure the figures submitted can be traced to source transactions.

The local framework comes from Denpasar City Regulation 5 of 2023, amended by Denpasar City Regulation 2 of 2025.

For the 2026 implementing changes, Bapenda identifies Denpasar Mayor Regulation 9 of 2026 as the basis for the revised deadlines. This amends Mayor Regulation 1 of 2024 implementing the local tax and levy regulation.

Denpasar PBJT Reporting: The Filing Sequence

In practice, the sequence can be summarised as follows:

ensure the NPWPD local taxpayer number and SIMPADA account are available;
finalise the tax period’s revenue report;
reconcile hotel data with the accounts;
file through SIMPADA Terpadu;
check the bill or payment code issued;
complete payment through an official channel; and
retain filing evidence, the bill, payment evidence and working papers.

The official Denpasar Bapenda FAQ confirms that online PBJT reporting uses SIMPADA Terpadu with the account supplied by Bapenda.

Prepare the NPWPD and SIMPADA Account

In its PBJT Reporting and Payment Service Standard, Bapenda lists the NPWPD card, monthly revenue reports, self-reporting username and password, and the local tax payment code among the service preparations.

Check SIMPADA access before the deadline approaches. Login problems and reconciliation problems are separate tasks; neither should first be discovered on the final day.

Finalise the Tax Period’s Revenue Report

For a hotel, monthly revenue should be traceable through:

PMS/folio → direct bookings and OTA → POS → deposits/refunds → bank → general ledger → PBJT working papers → SIMPADA.

This is an internal control, rather than a mandatory Bapenda format. Its purpose is to ensure system entries are supported by reproducible records, instead of an unexplained final spreadsheet total.

Three Checks Before Sending PBJT Data to SIMPADA

To reduce the risk of reporting unfinished figures, a hotel can use the following three decision points.

Check	Main Question	Expected Result
1. Deadline and access	Are the NPWPD, SIMPADA account, tax period and deadline correct?	Administration is ready.
2. Data reconciliation	Can PMS, OTA, direct booking, POS, bank and GL figures be traced into the working papers?	Figures are traceable.
3. Final validation	Are final figures, tax period, bill, payment and archive consistent?	The period file can be completed.

This framework is an internal control recommendation. Bapenda does not prescribe these three labels.

Check 1: Deadline and Access

First ensure the account works and the tax period being reported is correct.

Denpasar Bapenda announced that from the June 2026 tax period, PBJT filing and payment are due no later than 10 working days after the tax period ends.

Its working-day calculation excludes Saturdays, Sundays, national holidays, collective leave and Balinese Hindu holy days designated by the central government or Bali provincial government.

Do not therefore write a procedure that always uses the same calendar date every month.

Check 2: Data Reconciliation

Before entering figures into SIMPADA, check the main sources:

PMS and folios for guest transactions;
direct booking records for direct payments;
OTA reports for bookings, refunds, adjustments and settlements;
POS records for restaurants, minibars, banquets or other outlets;
the deposit ledger for outstanding receipts;
bank statements for settlements and actual receipts; and
the general ledger to confirm account mapping.

OTA bookings and settlements are different figures. One payout can cover many reservations, while commissions, refunds, cancellations, adjustments and timing can cause the bank amount to differ from the original transaction value.

If the main issue concerns OTAs, the OTA reconciliation guide for hotels and villas explains the mapping from reservation to general ledger in more detail.

Check 3: Final Validation and Evidence

After completing reconciliation, check that:

the tax period is correct;
the working papers agree with the final figures to be reported;
material exceptions have been explained;
source file versions have been fixed;
the bill relates to the correct tax period;
payment can be traced to the bill; and
filing and payment evidence are retained with the working papers.

The purpose is to ensure figures reported today can still be explained several months later.

Decision Matrix: Ready to File or Still Under Review?

Use this matrix to identify issues needing resolution before submission.

Condition	Internal Status	Action
PMS, working papers and GL can be reconciled.	Ready to file	Proceed to final validation.
The net OTA settlement differs, but the gross booking, fee, refund and payout reconciliation is complete.	Ready after review	Retain the reconciliation.
A bank receipt has no identifiable booking or transaction source.	Reconciliation needed	Identify the source before classification.
Guest deposits remain mixed with revenue without clear booking status.	Reconciliation needed	Separate and trace the transactions.
A refund has been paid, but the original transaction or reversal is unclear.	Hold finalisation of that item	Complete the transaction trail.
Restaurant or outlet POS records are not correctly mapped into the working papers.	Reconciliation needed	Correct the mapping before finalisation.
The difference is timing only, and the correct period can be evidenced.	Ready after review	Document the timing difference.

This matrix is not an official Bapenda rule. It helps finance distinguish explained differences from data that is not yet sufficient to support reporting. An internal review status does not extend the statutory deadline; resolve material issues promptly and seek Bapenda guidance if the deadline is at risk.

How to File Through SIMPADA Terpadu

Public guidance confirms SIMPADA as the reporting channel. Specific submenu names can change and should be checked in the actual system.

A practical workflow is:

log in using the taxpayer account;
select the relevant obligation and tax period;
use final revenue reports that have passed the three checks;
recheck the period and figures before submission;
complete the process until the bill or payment code is available;
pay through an official channel; and
archive the results in the same tax period file.

If the SIMPADA interface changes, follow its instructions and current Bapenda guidance, rather than screenshots from an older period.

Denpasar PBJT Deadlines in 2026 and the August Tax Period Example

The 10-working-day rule is easier to understand through an actual example.

Bapenda set 14 September 2026 as the deadline for the August 2026 tax period, with administrative sanctions applying from 15 September 2026.

This example shows why finance cannot simply use “the 10th of the following month”. Working days and holidays can change the actual date.

Use Bapenda’s period-specific announcements as an additional control, especially when national holidays, collective leave or relevant religious holidays affect the calculation.

Online and Offline Reporting, Bills and Payment

Bapenda’s service standard states that PBJT reporting is available online and offline, with payment through Bank BPD Bali tellers or digital payment channels.

In its 3 September 2026 notice, Bapenda also stated that a Surat Tagihan bill could be printed or downloaded through SIMPADA Terpadu and paid using a payment code or QRIS.

Digital channel details can change. Use the options and conditions shown on the actual bill and the current Bapenda instructions.

Documents to Retain After Filing

Create one folder for each tax period containing at least:

the final revenue report;
PBJT working papers;
the PMS, OTA, POS and bank reports used;
an exception log or notes on material reconciliations;
evidence or outputs from SIMPADA filing;
the bill or payment code;
payment evidence; and
the final spreadsheet version supporting the submission.

This structure lets the hotel reproduce the figures without depending on files that continue to change.

Mistakes to Avoid

Avoid the following practices:

using deadlines from before the 2026 change;
using a fixed calendar date without counting working days;
entering figures into SIMPADA before completing the revenue reconciliation;
using net OTA settlements instead of reconciling transactions;
assuming every bank credit is hotel revenue;
counting direct bookings twice when they are already included in the PMS;
mixing deposits with revenue without checking transaction status;
ignoring refunds without a traceable reversal;
failing to map POS or outlet records before finalising working papers; and
storing bills and payment evidence separately from working papers.

Where PMS, OTA, POS, bank and general ledger differences need to be resolved before the deadline, Usman Tax’s hotel tax reporting service includes reconciling hotel operational reports with tax reports.

Conclusion

Denpasar PBJT reporting in 2026 begins with SIMPADA access and deadline checks. Then complete the reconciliation and use the three internal checks to establish whether the data is ready for filing.

From the June 2026 tax period, reporting and payment are due no later than 10 working days after the period ends. The August 2026 example had a deadline of 14 September 2026, demonstrating why the actual calendar needs to be checked each month.

For a hotel, the process depends on traceability: PMS, direct bookings, OTA, POS, deposits, refunds, bank, general ledger, working papers, SIMPADA, bills and payments should form one consistent audit trail.

Are Your Hotel’s PBJT Working Papers Unfinished Near the SIMPADA Deadline?

If PMS, OTA, direct booking, POS, bank and general ledger data still contain unexplained exceptions, complete the reconciliation before using the final figures for filing, while actively managing the deadline.

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

FAQ Denpasar PBJT Reporting Through SIMPADA in 2026

Which Application Is Used for Denpasar PBJT Reporting?

Denpasar Bapenda states that online PBJT reporting uses SIMPADA Terpadu with the account supplied by Bapenda.

What Should Be Prepared Before Filing Denpasar PBJT?

The service standard lists the NPWPD card, monthly revenue reports, self-reporting username and password, and the local tax payment code. Hotels should complete reconciliation working papers before submitting final figures.

What Is the Denpasar PBJT Deadline in 2026?

From the June 2026 tax period, filing and payment are due no later than 10 working days after the tax period ends.

What Is an Actual 2026 Deadline Example?

For the August 2026 tax period, Bapenda set a deadline of 14 September 2026 and stated that administrative sanctions would apply from 15 September. Other periods require checking their actual working-day calendars.

When Is Hotel Data Not Yet Ready for SIMPADA?

Resolve material exceptions before finalisation, including bank receipts without an identifiable source, deposits mixed with revenue, refunds without traceable reversals or POS and PMS figures that cannot be reconciled to working papers. This internal control does not suspend the filing deadline.

Can Net OTA Settlements Be Used Directly as PBJT Figures?

Not automatically. Settlements may differ from guest transactions because of commissions, refunds, cancellations, adjustments or payout timing. Reconcile source transactions first.

Is Every Receipt in the Hotel Bank Account Reported as Revenue?

Do not assume that. An account may contain deposits, internal transfers, settlements, refunds or other transactions. Identify the substance before including an item in the working papers.

Is Denpasar PBJT Reporting Only Available Online?

No. Bapenda’s service standard states that reporting is available online and offline. Online reporting uses SIMPADA Terpadu.

Sources and References

Read Also: Hotel Tax Documents: A Checklist for Finance Teams

Read Also: Bali Hotel PBJT: Tax Objects, Data and Local Tax Reporting

Usman Tax