Many Bali hotels assume platforms handle the local hospitality levy, then discover the accommodation provider is the PBJT taxpayer. If invoices don’t show the 10% clearly, gaps are treated as under-reporting until you can prove guest payments. Start with the legal basis in UU 1/2022.
The risk grows when “tax included” rates, add-ons, and refunds are mixed across channels. When figures can’t be reproduced from receipts and bank lines, local revenue office questions take longer and distract managers.
A repeatable routine, register, bill, reconcile, and archive, keeps Managing Hospitality Tax calm. It also reduces internal rework, shortens response time, and keeps audit conversations focused on verified numbers.
Table of Contents
- The HKPD shift and the local levy
- What qualifies as jasa perhotelan
- Registering with Bapenda in your regency
- Calculating the 10% accommodation base
- Real Story: Elina in Ubud fixed a mismatch
- Monthly filing, payment, and archives
- PBJT in Bali vs PPN and PPh
- Controls for outlets, bundles, and OTAs
- FAQ's about Hospitality Tax in Bali
The HKPD shift and the local levy
PBJT is a regional lodging tax under UU 1/2022, implemented through PP 35/2023 and local Perda/Perbup. Because each kabupaten/kota runs its own portal, deadlines and forms differ, and some steps may be “Not confirmed” online.
In most tourism areas, accommodation services are commonly subject to 10% of the taxable base, and the same 10% logic should be visible on guest invoices. Keep PBJT as a distinct line in billing, and ensure the levy figure ties to your daily sales register. If your timing is unclear, confirm the calendar with Bapenda and keep the reply in your files.
What qualifies as jasa perhotelan
Local rules define jasa perhotelan as accommodation plus supporting facilities offered to guests. In practice, it covers hotel, hostel, villa, guesthouse, motel, inn, tourist lodging, and rest house, so short-stay accommodation with services is usually within scope even when marketed as “private.”
Create a service map staff can follow: what is jasa perhotelan, what belongs to restaurant turnover, and what belongs to entertainment. This protects you when you apply 10% only to the correct lines, and it helps staff answer guest questions consistently.
Registering with Bapenda in your regency
Register the operating entity with your local Bapenda as a PBJT taxpayer and obtain the access used for monthly returns. Store a “registration pack” with Bapenda confirmations, logins, and any invoice-format notes, so staff turnover doesn’t break compliance.
Clarify the taxpayer in contracts. The PBJT taxpayer is the party providing the stay and receiving payment, not the OTA and not a marketing agent. If a management company runs operations, align invoice headers and bank accounts so the registered party can answer Bapenda quickly and file on time. This alignment is a core step in Managing Hospitality Tax.
Calculating the 10% accommodation base
Use a consistent taxable base: the amount paid by the guest for accommodation services, excluding the levy itself. For “tax included” pricing, document one back-calculation method, then show room rate, 10%, and total on every receipt.
If you bundle breakfast, transfers, or spa credit, document which parts sit inside jasa perhotelan and which sit elsewhere, then apply the same rule every month. Keep one reconciliation sheet that starts from the PMS export, removes cancellations and refunds, and arrives at the taxable base used for the local hospitality levy.
Real Story: Elina in Ubud fixed a mismatch
Elina runs a 16-room boutique accommodation business in Ubud. Her team recorded OTA payouts net of commission, then estimated PBJT at month-end, which made monthly filing slow and inconsistent.
During a routine check, Bapenda asked why receipts, bank lines, and returns did not reconcile. Receipts said “tax included,” but staff removed the 10% with manual journals and could not reproduce the taxable base.
She rebuilt the trail: invoices showed room rate plus 10% plus total; OTA statements matched the same gross base; and she stored a monthly compliance pack with bank lines and proofs. Outcome: the estimate was withdrawn, and the next monthly filing took one focused day.
Monthly filing, payment, and archives
Most regencies expect monthly filing and payment for PBJT, but due dates differ, so confirm your deadline with Bapenda and place it inside your SOP. Reconcile turnover, lock the ledger, confirm the 10% base, then submit monthly filing and pay.
Set a reminder for monthly filing, and appoint a backup approver for absences.
Build one return pack per month: taxable base summary, monthly filing proof, and the payment receipt. Add invoice samples, OTA statements, and a one-page tie-out showing how PBJT and ten percent were computed from accommodation revenue. This pack makes Managing Hospitality Tax easier when Bapenda asks follow-ups. A trusted tax management company can review the pack.
PBJT in Bali vs PPN and PPh
PBJT in Bali is regional, while PPh is national income tax and PPN depends on PKP status. Keep them separated so the 10% line stays clear.
For grey areas, treat the rule as “Not confirmed” until guidance is provided, then apply it consistently across monthly reporting so your PBJT trail stays stable.
Controls for outlets, bundles, and OTAs
Hotels with restaurants, bars, spas, and entertainment need separate tracking because the local lodging levy can differ by object. Use separate revenue codes and invoice lines so accommodation turnover is not mixed with other sales.
Run a monthly control test: match sample invoices to the ledger, then to the return pack. Send the monthly compliance pack first, then answer only what is requested. This is how Managing Hospitality Tax stays calm.
FAQ's about Hospitality Tax in Bali
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Who must register for reporting access?
The accommodation provider supplying the stay and receiving payment should register with Bapenda.
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Does the definition apply to villas and guesthouses?
Yes, jasa perhotelan commonly includes villas and guesthouses selling short-stay accommodation with services.
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Are OTAs responsible for remitting the levy?
Generally no; the accommodation provider remains responsible, and invoices should show 10% clearly.
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What if portal steps and deadlines aren’t published?
Treat them as “Not confirmed,” confirm directly with Bapenda, and store the guidance for monthly filing.
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What should I keep for a review?
Monthly filing proofs, payment receipts, invoices, statements, occupancy reports, and reconciliation sheets.
