balivillacareFiling a villa's hotel tax: who files, how often, and what a missed return costs
Key takeaways
- The hotel tax on a villa booking is PBJT. The market still calls it “PB1”; UU 1/2022 does not.
- The taxpayer is the business supplying the stay. The guest bears it; the supplier files it.
- The tax period is one calendar month, or up to three, set by regent's regulation. Each period needs a return (SPTPD).
- A return not filed costs IDR 100,000 per return. A return not filed or filed wrongly at the regency's loss can be prosecuted: up to 2x the tax (negligence), 4x (intent).
- Whether the owner or the manager is the registered taxpayer is the first question to settle.
The rate of a villa's hotel tax is easy: at most 10%, and 10% in each villa regency. The filing is where owners get caught — a return due every period, owed by whoever supplies the stay, and often assumed to be someone else's job. This page reads the Badung regulation, where most of the villa market sits.
Seven words on a hotel tax return
The terms the regency uses, and one it no longer does.
| Term | What it is | What it means for a villa |
|---|---|---|
| PBJT | Pajak Barang dan Jasa Tertentu, the regional tax that now covers hotel services. | What a villa booking carries. |
| “PB1” | A name still used in the market for the old hotel and restaurant tax. | Not a term in UU 1/2022; the tax is PBJT. |
| Wajib Pajak | Taxpayer. | The business supplying the stay, not the guest. |
| Subjek Pajak | Tax subject. | The guest, who bears it. |
| SPTPD | The regional tax return. | Filed for every tax period. |
| Masa Pajak | Tax period. | One calendar month, or up to three. |
| STPD | Regional tax bill. | How a late-filing fine is issued. |
Who the taxpayer is
The supplier, not the guest
Perda Kabupaten Badung No. 7 Tahun 2023 separates the two: the tax subject is the consumer; the taxpayer is the person or body that sells or supplies the service (Pasal 25). The guest pays the tax; the villa business calculates, collects and files it.
Owner or manager
Which of them is the supplier depends on the arrangement. Under a management agreement the owner's business usually supplies the stay; under a lease to an operator, the operator does. Lease or management. Either way, the registration should be in one name, and the contract should say whose.
The 2025 amendment
Perda Badung No. 8 Tahun 2025 amends the land and building tax and other articles; the articles on the PBJT taxpayer, the tax period and the sanctions read here are not among them.
How often, and on what
For taxes the taxpayer calculates itself, the period is one calendar month or another period of at most three months (Pasal 60(3)), and the regent's regulation sets the details. For each period, the taxpayer calculates, pays and reports.
The base is the amount the guest pays (Pasal 26; UU 1/2022, Pasal 57). A stay of more than one month is outside the tax. The rate and the one-month line.
Not sure who is filing your villa's hotel tax?
Tell us which part of Bali the villa is in. Five questions, and your details are the last step.
What a missed or wrong return costs
| Consequence | Rule | |
|---|---|---|
| Return not filed | IDR 100,000 per return, by tax bill (STPD); waived in force majeure | Pasal 120 |
| Other failures | Interest, fines and/or tax increases, detailed by regent's regulation | Pasal 119 |
| Not filed or wrong, through negligence, at the regency's loss | Up to 1 year's detention or a fine up to 2x the unpaid tax | Pasal 116(1) |
| The same, intentionally | Up to 2 years' imprisonment or a fine up to 4x the unpaid tax | Pasal 116(2) |
| Time limit | Prosecution lapses 5 years after the tax period | Pasal 117 |
The fixed fine is small. The point of the table is the bottom half: an unfiled villa is not a late villa, it is a villa whose unpaid tax can be multiplied.
Force majeure
The IDR 100,000 fine is not charged for natural disaster, fire, riot, epidemic, or other circumstances the regent accepts (Pasal 120(3)-(4)).
A year of returns
On a monthly period a villa files twelve returns a year. A villa that files none for a year has twelve unfiled returns — IDR 1,200,000 in fixed fines before anything is said about the tax itself, and every one of those periods open to the multiplied fines above for five years. The fines are not the risk; the unpaid tax they sit on is.
Five questions for the manager
- In whose name is the villa registered for PBJT, and with which tax number?
- Is the period monthly, and when is each return due?
- Can I see the last three filed returns and the payment receipts?
- Does the statement show PBJT collected and paid as separate lines?
- Who pays if a return is missed? The clause.
What this page does not cover
- The regent's regulation on deadlines and interest. Not read; the Perda delegates it.
- Gianyar and Denpasar procedures. The same national framework; their Perda articles on filing were not read.
- The owner's income tax. A separate tax.
Common questions
Who files the hotel tax on a Bali villa?
The taxpayer is the person or business that supplies the accommodation; the guest is the tax subject who bears it (Perda Kab. Badung No. 7 Tahun 2023, Pasal 25). If a management company supplies the stays in its own name, it may be the one registered; if the owner does, the owner is. The contract should say which.
How often is villa hotel tax filed?
For a self-assessed tax the period is one calendar month, or another period of up to three months, with details set by regent's regulation (Pasal 60(3), (5)). The taxpayer calculates, pays and reports for each period.
What is the fine for not filing?
IDR 100,000 for each tax return not filed, issued as a regional tax bill, except in force majeure (Pasal 120). Not filing or filing wrongly in a way that causes loss can be prosecuted: up to twice the unpaid tax for negligence, four times for intent (Pasal 116).
Is PB1 the same as PBJT?
In the market, “PB1” is still used for the hotel and restaurant tax. UU No. 1 Tahun 2022 does not use that name; the tax on hotel services is now PBJT, at most 10%.
What is the tax charged on?
The amount the guest pays (UU 1/2022, Pasal 57; Perda Badung, Pasal 26). A stay of more than a month is outside it. The rate and the exemption.
Sources cited on this page
- Perda Kab. Badung No. 7 Tahun 2023 — Pasal 25-28, 60, 116-120
- Perda Kab. Badung No. 8 Tahun 2025 — amendment, BPK record
- UU No. 1 Tahun 2022 — Pasal 50-58, PBJT
Every figure above links to the source it was read from. This page was last changed on 2 October 2026. How we check this.