Taxable Pedel Facility 10 Percent, Pramono: Who Plays On Average Able People

JAKARTA - DKI Jakarta Governor Pramono Anung emphasized that padel sports facilities in Jakarta are indeed subject to taxes on certain goods and services (PBJT) for arts and entertainment services.

This is because so far, sports facilities that are subject to payment or other leases have also been taxed by the DKI Jakarta Provincial Government. However, padel is a type of sport that has just been approved by a number of people.

"I honestly say that it is regulated in the entertainment tax. People play tennis, play squash, play billiards, including any (play sports), it does get hit. Well, this padel is a sport like that," said Pramono at DKI Jakarta City Hall, Friday, July 4.

Pramono emphasized that the imposition of taxes on sports facilities like that was also implemented in other areas, not only Jakarta. Moreover, Pramono assessed that the imposition of taxes on the use of padel facilities should not be a problem.

"Padel is part of entertainment sports. Even badminton (the field) is also affected, billiards are also affected, tennis is also affected, swimming is also affected. Cook this (padel) is not affected? Moreover, those who play padel are the average people who can afford it. Just how much to rent the field, can you afford it," he said.

Previously, the Head of the DKI Jakarta Regional Revenue Agency (Bapenda) Lusiana Herawati explained that the padel field facilities were included in one of the objects of taxation on certain goods and services (PBJT) for arts and entertainment services.

This is stated in the Decree of the Head of DKI Jakarta Bapenda Number 257 of 2025 concerning the Second Amendment to the Decree of the Head of Bapenda Number 854 of 2024 concerning Sports, which is an Object of Tax on Certain Goods and Services for Art and Entertainment Services.

This provision is a derivative rule of Regional Regulation Number 1 of 2024 concerning Regional Taxes and Regional Retribution, as well as Governor Regulation Number 35 of 2024 concerning Basic Provisions for Imposition of Certain Goods and Services Taxes.

Lusiana explained that the sport of play and fitness by using places/rooms and/or equipment that are rented or subject to payment is one of the objects of PBJT for arts and entertainment services of 10 percent. One of them is padel facilities.

"The determination of the padel as the object of PBJT for arts and entertainment services is in accordance with the provisions of regional tax laws and regulations because it is included as a game sport that is paid for the use of space and sports equipment," explained Lusiana.

"Determination of padel is also an effort in order to optimize regional tax revenues that are possible according to the provisions of the legislation," he added.

This object of PJBT for arts and entertainment services also applies to fitness centers, including yoga/pilates/zumba venues, futsal/ball fields/mini-soccer courts, tennis courts, swimming pools, badminton courts, basketball courts, volleyball courts, table tennis courts,ASH courts, archery courts, baseball fields/sofbols, shooting grounds, hilly places, rock climbing sites, ice skating venues, equestrian sites, boxing/beladiri gyms, athletic/run places, and jetski.