Tabanan Hotel PBJT Reconciliation: Guests, OTA and Bank
Tabanan hotel PBJT reconciliation matches hotel service transactions, guest payments, booking platform reports and financial records to prepare a traceable tax base for the Tax on Certain Goods and Services (PBJT).
Reservation values, guest payments and funds ultimately reaching the hotel account may differ because of platform commissions, refunds, instalments, transaction charges or settlements across periods.
Hotels should not use all bank receipts or net platform settlements as the tax base without identifying their underlying transactions.
Why Can Reservation Values and the PBJT Base Differ?
One reservation can produce several figures, each serving a different purpose.
For example, a guest books a room through an online platform. The reservation system records the room price, the platform records the consumer payment and the hotel bank account receives funds after commission deductions.
Trace all three figures rather than automatically treating them as identical.
Differences can also arise from an advance before arrival, an extended stay, room changes, cancellation or a refund.
The main reconciliation questions are: what actually happened, how much payment relates to hotel services, and was the transaction recorded in the correct period?
The Hotel Services PBJT Base in Tabanan
Article 27(1)(c) of Tabanan Regional Regulation No. 13 of 2023 uses payment to the hotel service provider as the hotel services PBJT base.
Reconciliation should therefore start with the substance of payment for taxable services, rather than solely the amount transferred from the platform to the hotel’s account.
Article 29(1)(c) of Tabanan Regional Regulation No. 13 of 2023 specifies a 10% hotel services rate. Application for a reporting period must still consider any rule changes.
Article 31(1)(c) of the regulation places the tax point at payment or delivery of hotel services.
Consider this where the payment month differs from the stay date. For local tax collection and reporting administration, Tabanan Regent Regulation No. 44 of 2024 governs local tax administration and is listed as in force by JDIH BPK.
Before actual filing, establish whether provisions have changed and how particular transactions are treated under the applicable local tax administration.
Data Needed for Reconciliation
Good reconciliation connects records rather than merely adding monthly reports together.
| Data source | Information examined | Function |
|---|---|---|
| Reservation report | Booking number, dates, rate and status | Trace the originating transaction |
| Guest folio | Charges, adjustments and payments | Check the actual transaction value |
| OTA report | Booking value, commission, refunds and settlements | Separate guest transactions from payment settlement |
| Bank statement | Receipt dates and amounts | Confirm funds received |
| General ledger | Revenue, receivables, advances and expenses | Check accounting consistency |
| PBJT worksheet | Classified transactions and adjustments | Prepare the calculation basis |
This table is an internal control design, not an official Tabanan Regency form.
Ideally, each transaction has a reference number connecting systems. Without a shared reference, payments for several bookings may be mistaken for one transaction or recorded repeatedly.
Steps in Tabanan Hotel PBJT Reconciliation
1. Match Reservations to Folios and Guest Payments
Start with the reservation list for the review period. Identify completed, cancelled, unused and adjusted bookings.
Compare each booking’s initial value with the final folio and payment evidence. The original order value is not necessarily the final service value.
Pay particular attention to changes after booking, such as fewer room nights, a room category upgrade or a partial refund.
2. Separate Transaction Value from OTA Commission
Platform reports generally show consumer transaction values and funds settled to the hotel.
The difference may include commission, processing charges, transaction adjustments or other contractual components.
Finance must substantiate every deduction. Do not automatically deduct commission from the PBJT base merely because the platform pays a net amount.
If the platform arrangement differs, examine the contract and billing flow before determining accounting and the tax base.
3. Trace Payments to the Bank Account
Match the platform settlement reference, transaction date, amount and receiving account.
One settlement may cover several reservations. Conversely, one reservation may be paid through several transactions.
Identify both possibilities so payments are neither missed nor counted twice.
Separate internal transfers, loans, capital contributions and other receipts unrelated to hotel services from guest payments.
4. Review Advances, Cancellations and Refunds
Trace an advance from initial receipt through reservation settlement. Establish whether the funds remain owed to the guest, have been applied to services or have been returned.
For cancellations, examine the booking policy, amounts retained by the hotel, adjustment documents and related payment transactions.
Do not determine PBJT treatment from a system label such as deposit or refund alone. Examine substance and timing under the applicable rules.
5. Prepare the Tax Base Worksheet
After classification, summarise payments for hotel services, supported adjustments and transactions still requiring clarification.
Include booking identity, transaction date, folio amount, guest payment, platform commission, bank settlement, PBJT category and review notes.
Separate fully reviewed transactions from those with outstanding differences so unexplained amounts are not concealed in the monthly total.
Example OTA Payment Reconciliation
Suppose a Tabanan hotel has one platform room transaction with the following illustrative data.
| Component | Value |
|---|---|
| Room service value before PBJT | IDR 2,000,000 |
| Illustrative PBJT at 10% | IDR 200,000 |
| Total guest bill | IDR 2,200,000 |
| Illustrative OTA commission | IDR 300,000 |
| Assumed net settlement | IDR 1,900,000 |
The example assumes IDR 300,000 commission is deducted from total guest receipts, with no refunds or other charges. The 10% rate illustrates the figures under the identified 2023 regulation. Confirm actual rates and treatment for the relevant tax period.
IDR 1,900,000 is the platform settlement received. It is not automatically the PBJT base.
The worksheet must show room value of IDR 2,000,000, billed tax of IDR 200,000, commission of IDR 300,000 and settlement of IDR 1,900,000 as separate components.
Using bank receipts alone risks overlooking commission retained by the platform. Using the total guest bill without separating tax can also differ from the intended calculation base.
Actual calculation must follow transaction classification, evidence and applicable tax rules rather than the illustration’s settlement formula alone.
Resolve Differences Before Filing
Not every difference indicates a tax shortfall. Some reflect settlement timing or account classification, but every difference needs an explanation.
| Difference | Possible cause | Review action |
|---|---|---|
| OTA amount exceeds bank receipts | Commission or pending settlement | Match settlement reports |
| Folio differs from reservation | Stay or rate changes | Check the final folio |
| Bank receipts exceed sales | Advances or other receipts | Trace the funds’ source |
| Refund does not match | Unrecorded adjustment | Match refund evidence |
| Revenue recorded twice | Duplicate transaction import | Check reference numbers |
| Transaction spans months | Different service and payment dates | Review the relevant period |
Prioritise unsupported differences, material transactions and adjustments affecting the tax base.
The final reconciliation should show the number of matched transactions, unresolved items, adjustment reasons and the worksheet approver.
The owner need not personally inspect every transaction line. A concise report of totals, differences and follow-up helps oversee recording and filing.
Conclusion
Perform Tabanan hotel PBJT reconciliation by tracing guest payments from reservations through accounting records and the tax worksheet.
Reservation values, folios, OTA commission and bank receipts serve different purposes. Combining them without review can produce a tax base that is difficult to substantiate.
Prioritise traceable transactions, resolve material differences and examine the local rules before using the figures in PBJT reporting.
Need Help Reconciling Hotel Payments and PBJT?
If reservation reports, OTA settlements and bank receipts do not match, a structured review can help identify the differences’ source.
Discuss hotel tax reporting and accounting support with Usman Tax to establish the data needed and an appropriate review scope.
To continue, read the Tabanan hotel PBJT rules so documents and next steps address the issue under discussion.
Read Also: Hotel and Villa Accounting: A Guide to Hospitality Financial Systems
Prepare relevant documents before discussing your needs through accounting services with Usman Tax.
FAQ Tabanan Hotel PBJT Reconciliation
Can Net OTA Settlement Be Used Directly as the Hotel PBJT Base?
Not automatically. Commission, transaction charges, refunds and timing can affect settlement. Examine payment for taxable services using transaction evidence and local rules.
Are Reservation Advances Immediately Included in the PBJT Summary?
Review payment timing, service delivery, reservation status and applicable provisions. Do not classify an advance from its account label alone without examining the underlying transaction.
What if One OTA Settlement Covers Several Bookings?
Use the platform settlement breakdown to map every booking to payments, deductions and bank receipts. Ensure no booking is duplicated or omitted.
What Should a Hotel Do When Reservation Reports and Bank Statements Differ?
Review commission, pending settlements, payments across periods, refunds, advances and nonsales transactions. Document each difference and its resolution before approving the worksheet.
Sources and References
- Tabanan Regional Regulation No. 13 of 2023 on Local Taxes and Levies — Tabanan JDIH
- Tabanan Regent Regulation No. 44 of 2024 on Local Tax Administration — JDIH BPK
