Hotel Restaurant PBJT in Bali: Sales and Service Charge

Main topic: Classifying and recording hotel restaurant outlet PBJT separately from room revenue.

Full background: Business Tax Administration in Bali: Bookkeeping, Reporting and Document Controls.

Continue according to your needs: Bali Restaurant Tax: Rules, Rates, Calculations and Business Obligations and Hotel PBJT versus Hotel VAT: Understanding the Differences.

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Hotel restaurant PBJT in Bali involves more than adding tax to a guest’s bill. A hotel with a restaurant, breakfast bar, room service, banquet facilities or accommodation packages can handle several transaction types with different administrative treatments.

Problems often arise when room turnover, food sales, service charges, discounts and online travel agent payments are combined in one report. The data reported to Bapenda, the local revenue agency, may then differ from the restaurant POS, property management system (PMS), bank accounts and financial statements.

PBJT is a regency or city tax, so the hotel’s location also determines the local regulation, reporting portal, forms and administrative procedures to use.

What Is Hotel Restaurant PBJT in Bali?

PBJT, or Pajak Barang dan Jasa Tertentu, is a tax paid by final consumers on certain goods or services. Under Law 1 of 2022 on Central and Local Government Financial Relations, food and beverages and hospitality services are two separate PBJT object categories.

For food and beverage transactions, the consumer is the tax subject. The seller or supplier acts as the taxpayer responsible for collecting, calculating, paying and reporting PBJT under local provisions.

Hotel operations generally need to distinguish:

room and accommodation service revenue;
restaurant sales to hotel guests;
restaurant sales to the public;
room service;
minibars;
banquets, meetings and catering;
room packages including breakfast; and
service charges, discounts, complimentary items, refunds and deposits.

These classifications serve more than accounting needs. Each helps management determine the tax base and explain the figures during a data request or audit.

Why Should Hotel Restaurant PBJT Turnover Be Separated?

A hotel may provide accommodation and sell food and beverages. Because the law groups them as different PBJT objects, the chart of accounts, transaction codes and outlet reports should identify each revenue source.

Mapping Restaurant and Hotel Transactions

A minimum separation can use this structure:

Transaction group	Examples	Main data source
Hospitality services	Rooms, early check-in, late check-out	PMS and reservation reports
Food and beverages	Restaurant, room service, minibar	Restaurant POS and guest folios
Banquets	Meeting meals, parties, catering	Banquet event orders and invoices
Not final revenue	Deposits and refunded transactions	Bank accounts and general ledger

This map prevents all hotel receipts from being treated immediately as turnover in a single category. Separation also makes operating revenue, the PBJT tax base and financial statements easier to reconcile.

Room Packages, Breakfast and Complimentary Items

Room packages including breakfast require special attention. Management needs to establish how package prices, room revenue allocations, food allocations, discounts and complimentary items are recorded in the PMS and POS.

Do not create allocations only when a tax report is due. Apply a written policy consistently from initial transaction recording. Treatment must reflect the contract, invoice, system configuration and local Bapenda provisions.

Hotel Restaurant PBJT Controls for Room and Breakfast Packages

Before determining package treatment, check:

whether breakfast appears as a separate invoice component;
whether the POS receives postings from the PMS;
whether the breakfast amount uses a selling price or internal allocation;
how complimentary items and vouchers are recorded;
whether a cancellation or refund reverses the transaction in the same period; and
whether the treatment has been confirmed against regency or city regulations.

If package classification is unclear, seek professional or written confirmation before filing the SPTPD local tax return. A conclusion for one regency cannot automatically be applied throughout Bali.

Hotel Restaurant PBJT Rates and Calculations in Bali

The HKPD Law sets a general PBJT ceiling of 10 percent, with separate provisions for certain entertainment categories. The operational rate is established by regency or city regulation.

For example, Denpasar City Regulation 5 of 2023 specifies a 10 percent PBJT rate. It was amended by City Regulation 2 of 2025, so users must read both regulations and the implementing provisions.

For a business in Badung, read Badung Regency Regulation 7 of 2023 together with its amendment under Regency Regulation 8 of 2025.

The simple formula is:

PBJT due = PBJT tax base × applicable rate

A Hotel Restaurant PBJT Calculation Example

Suppose the restaurant report shows:

food and beverage sales confirmed as the PBJT tax base of IDR 120,000,000; and
a rate of 10 percent under the applicable local regulation.

The calculation is:

PBJT = IDR 120,000,000 × 10 percent = IDR 12,000,000

If menu prices exclude PBJT, the amount charged to consumers becomes IDR 132,000,000 before other valid components. If the displayed price already includes PBJT, the tax must not be calculated again by simply adding the rate. The system needs to calculate the tax component back from the gross amount.

Also examine service charges, discounts, vouchers, packages and complimentary items. The PBJT base generally relates to the amount paid by the consumer, but its application to a hotel’s billing structure must follow local regulations and the relevant Bapenda guidance.

Hotel and Restaurant PBJT Reporting Process

Government Regulation 35 of 2023 classifies food and beverage PBJT and hospitality PBJT as taxes calculated by the taxpayer. Internal record quality is therefore an important foundation for payment and reporting.

Documents That Should Be Available

local taxpayer identity or registration number;
daily sales summaries for each outlet;
restaurant POS reports;
PMS and room revenue reports;
banquet event orders and invoices;
OTA transaction reports;
bank statements and receipt reports;
the revenue general ledger;
PBJT payment evidence; and
SPTPD receipt or filing evidence.

Hotel Restaurant PBJT Reporting Workflow

Close POS and PMS transactions for the tax period.
Separate accommodation, restaurant, banquet and other turnover categories.
Reconcile sales with invoices, cash, cards, transfers and OTAs.
Review refunds, voids, complimentary items, discounts and deposits.
Calculate PBJT using the rate for the business location.
Arrange a review by finance or an independent reviewer.
Pay and report through the local government’s channel.
Retain the reports, payment evidence and reconciliation documents.

For Badung, Bapenda provides PBJT SPTPD forms and reporting access, including E-Palapa guidance. Denpasar Bapenda directs online PBJT reporting through SIMPADA. Hotels in other regencies need to use their respective official channels.

If the business needs reconciliation and reporting support, explore the Bali hotel tax reporting service and the guide to hotel PBJT in Bali.

Common Mistakes

Mistakes to avoid include:

combining restaurant and room turnover without supporting reports;
using bank reports as the sole basis for turnover;
not reconciling PMS, POS, OTA and general ledger data;
treating deposits as final revenue;
not reversing refunds or voids correctly;
using another regency’s rate or reporting portal;
recording service charges without a clear accounting policy; and
not retaining calculation evidence for room packages including breakfast.

Tax adjustments do not arise only from incorrect rates. Data differences, inconsistent documents and an inability to explain transaction flows can also increase audit risk.

A Checklist for Business Owners and Investors

Before approving the monthly report, ask finance:

are all outlets using consistent transaction codes;
does restaurant turnover match the POS and general ledger;
does room revenue match the PMS and OTA reports;
do room and breakfast packages have a written allocation basis;
can refunds, voids, vouchers and complimentary items be traced;
have rates and deadlines been checked against the business location’s rules; and
are payment and filing evidence stored together in the tax period archive?

Hotel restaurant PBJT in Bali should be managed as a monthly process connected to accounting. It should not become an administrative task left until the last day. Organised data helps owners understand outlet performance and prepares a traceable reporting basis.

Official References

This article refers to Law 1 of 2022 on HKPD, Government Regulation 35 of 2023, PMK 70/PMK.03/2022, the Denpasar City and Badung Regency JDIH legal databases, and official Bapenda channels for the business location.

Discuss Your Hotel and Restaurant PBJT Reporting

Differences between restaurant POS, PMS, OTA, bank and financial statement data can make PBJT reporting difficult to trace. A consultation can review transaction classification, turnover reconciliation, the tax base and document readiness before filing.

Usman Tax provides consultation through its Bali hotel tax reporting service for owners and operators needing more organised PBJT administration according to their operating location.

For revenue arising from event packages, the Bali hotel banquet tax guide explains how to review room, food, third-party service and deposit components against the event contract and final invoice.

Read Also: Business Tax Administration in Bali: Records and Controls

FAQ Hotel Restaurant PBJT

What does hotel restaurant PBJT in Bali mean?

It refers to food and beverage PBJT and hospitality PBJT administered by the regency or city where the hotel operates. These are different PBJT object categories.

Is restaurant PBJT the same as VAT?

No. Restaurant PBJT is a local tax. Food and beverages meeting the criteria for local taxation are generally not subject to VAT on the same transaction under the applicable tax rules.

Who actually bears restaurant PBJT?

The consumer is the tax subject paying PBJT through the bill. The restaurant or hotel business acts as the taxpayer responsible for collecting, calculating, paying and reporting it to the local government.

Should a restaurant inside a hotel maintain separate records?

Records should distinguish food and beverage revenue from accommodation revenue. This can be implemented through outlet codes, general ledger accounts, cost centres or separate revenue reports.

How should PBJT be treated for a room package including breakfast?

Determine treatment from the package contents, invoice, PMS and POS records, local regulation and Bapenda guidance. The hotel should have a written allocation policy rather than deciding treatment only at filing time.

Are restaurant PBJT rates the same throughout Bali?

The HKPD Law sets the rate ceiling, while operational rates are established by regency or city regulation. Check rates and procedures according to the restaurant or hotel’s location.

Are service charges included in PBJT?

Review treatment against the bill structure and local provisions on the amount paid by consumers. POS configuration, invoices and accounting records need to be consistent and explainable.

Which portal is used for PBJT reporting in Bali?

Portals vary by area. Badung provides E-Palapa for local tax services, while Denpasar directs online reporting through SIMPADA. Other regencies may use different systems.

Which documents matter most for hotel PBJT reconciliation?

Main documents usually include PMS reports, restaurant POS reports, OTA summaries, invoices, bank statements, the general ledger, refund or void reports, payment evidence and SPTPD filing evidence.

When should a hotel seek professional assistance?

Consider consultation for combined packages, multiple outlets, complex OTA transactions, differences between operating and accounting reports, system changes, late filing or a Bapenda clarification request.

Usman Tax