Regional Tax & Levies
Regional tax often dwarfs income tax and VAT for hospitality and property businesses in Bali. We handle PBJT, PBB, BPHTB, and levies end to end.
Overview
Regional taxes and levies are the obligations most taxpayers overlook — because they're administered by local government, not the DGT. But for businesses in hotels, restaurants, entertainment, and property in Bali, regional tax often dwarfs income tax and VAT. IBU handles regional-tax compliance end to end.
Taxes we manage
- PB1 — Hotel & Restaurant Tax.
- Entertainment Tax for bars, lounges, and event organisers.
- Advertising Tax for outdoor and on-premise signage.
- Land & Building Tax (PBB), including challenges to unreasonable NJOP valuations.
- BPHTB — Land & Building Acquisition Tax for property transactions.
- Groundwater Tax for businesses using deep-well water.
- Non-Metallic Mineral Tax for relevant industries.
Local presence
Every regency and city in Bali has its own bylaw and rates. The IBU team maintains working relationships with Bapenda offices in Denpasar, Badung, Gianyar, Tabanan, Buleleng, Klungkung, Karangasem, Bangli, and Jembrana — which makes a real difference during field inspections and taxpayer-data updates.
What you get
A regional-tax compliance calendar, monthly PB1 and Entertainment Tax reporting, annual PBB management, and audit-ready documentation should the local government run a compliance review.
This Service Is Designed For
This service supports various client types with different needs.
Hotels and Villas
Accommodation businesses subject to PBJT on hotel services.
Restaurants and Bars
Food, beverage, and entertainment venues reporting PBJT every month.
Property Owners and Developers
Owners and developers handling PBB and BPHTB on land and buildings.
Entertainment Operators
Venues facing the higher PBJT rates the HKPD Law applies to certain categories.
Service Coverage
The full handling cycle under one coordinated team.
What You Get
Strategic guidance at every stage — not just filing.
Bali-Wide Coverage
We work with Bapenda offices in every regency and city across Bali.
Reliable Monthly Reporting
PBJT and other monthly obligations filed on time, every period.
Fair Assessed Values
Unreasonable NJOP figures challenged so PBB reflects reality.
Transactions Handled
BPHTB on property transfers processed correctly and on time.
Audit-Ready Compliance
Documentation kept ready for regional compliance reviews.
A Clear Tax Picture
A regional-tax calendar so nothing is missed across many obligations.
Why IBU Consulting
What makes us a long-term partner of choice.
Official DGT Partner Since 2017
Official licence KEP-6376/IP.C/PJ/2020 — not just an ordinary tax-service office.
Partner-Led Engagement
Every engagement is led directly by a senior partner, not delegated to junior staff.
41+ Active Clients
Experience across MSMEs, PTs, and PMAs from a range of industry sectors.
Bali-Based, Serving Nationally
Local Bali regulatory knowledge with the capacity to serve clients across Indonesia.
Full Professional Certification
A team certified to USKP A/B/C, registered with IKPI and FKPI.
An Integrative Approach
Not tax alone — integrated with accounting, legal, and business strategy.
Frequently Asked Questions
Answers to common questions about our services.
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