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Kamis, Januari 18, 2024

Certain Entertainment Taxes Increased by 40% - 75%

Tax and Non-Tax Charges

The Ministry of Finance has stated that certain Specific Goods and Services Tax (Pajak Barang Jasa Tertentu – "PBJT") rates that are levied on arts and entertainment services will increase by a level of 40% - 75%. A total of 12 types of entertainment tax are currently regulated, most with original rates of 35% percent, which have now been reduced to a maximum rate of 10%. However, one specific type of tax has a lower limit rate of 40% and an upper limit of 75%.
Provisions on entertainment PBJT are not a new policy and were previously regulated under Law No. 28 of 2009 on Regional Taxes and Levies. This law was later updated through the issuance of Law No. 1 of 2022 on Financial Relations Between the Central Government and Regional Governments (Hubungan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah – "HKPD"), under which the entertainment tax rate for 11 types of taxes was set at a maximum rate of 10%.
In the case of discotheques, karaoke, nightclubs, bars and steam baths/spas, the government has now updated the applicable policy by setting a lower limit of a 40% tax rate and an upper limit of a 75% rate. This decision is based on the consideration that these types of entertainment are only enjoyed by certain groups of people. Therefore, the lower limit has been set to prevent the setting of low rates in order to increase business turnover. The Arts and Entertainment Services PBJT is a local tax, while the HKPD Law authorizes local governments to set PBJT rates in accordance with economic conditions that prevail within their respective regions. (ANT)

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The Ministry of Finance has stated that certain Specific Goods and Services Tax (Pajak Barang Jasa Tertentu – "PBJT") rates that are levied on arts and entertainment services will increase by a level of 40% - 75%. A total of 12 types of entertainment tax are currently regulated, most with original rates of 35% percent, which have now been reduced to a maximum rate of 10%. However, one specific type of tax has a lower limit rate of 40% and an upper limit of 75%.
Provisions on entertainment PBJT are not a new policy and were previously regulated under Law No. 28 of 2009 on Regional Taxes and Levies. This law was later updated through the issuance of Law No. 1 of 2022 on Financial Relations Between the Central Government and Regional Governments (Hubungan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah – "HKPD"), under which the entertainment tax rate for 11 types of taxes was set at a maximum rate of 10%.
In the case of discotheques, karaoke, nightclubs, bars and steam baths/spas, the government has now updated the applicable policy by setting a lower limit of a 40% tax rate and an upper limit of a 75% rate. This decision is based on the consideration that these types of entertainment are only enjoyed by certain groups of people. Therefore, the lower limit has been set to prevent the setting of low rates in order to increase business turnover. The Arts and Entertainment Services PBJT is a local tax, while the HKPD Law authorizes local governments to set PBJT rates in accordance with economic conditions that prevail within their respective regions. (ANT)

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Indonesian Legal Brief (ILB)
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Pusat Data Peraturan dan Putusan Pengadilan Non-Precedent

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