JAKARTA - The DKI Jakarta Regional Revenue Agency (Bapenda) explained that the imposition of taxes on padel sports is carried out to create a sense of justice for the community because game sports have long been subject to the Entertainment Tax.
"The imposition of the Certain Goods and Services Tax (PBJT) for Arts and Entertainment on the sport of the padel game is precisely to create a sense of justice, because the Entertainment Tax on various types of sports and other games has been imposed for a long time," said Head of the DKI Jakarta Provincial Revenue Agency, Lusiana Herawati in a statement in Jakarta, quoted by Antara, Sunday, July 6.
The DKI Jakarta Provincial Government through Regional Regulation Number 1 of 2024 regulates game sports as a form of space rental and sports equipment such as fitness centers, futsal courts, tennis courts, swimming pools, and so on which are paid for their use.
The Decree of the Head of Bapenda Number 257 of 2025 only details the type of sport of the game that is the object of the PBJT tax in order to create certainty and justice.
Taxes are imposed on fitness centers (fitness centers, yoga, pilates, zumba), futsal fields / football / mini Soccer, tennis courts / badminton / volleyball / table tennis / brush / archery / baseball / softbol / shooting, billiards, rock climbing sites / boxing / athletics gyms, jetski, and finally the padel field.
The sports that are subject to PBJT Jasa Kesenian and Entertainment are game sports by using space/space and/or equipment and equipment for exercise and fitness.
There is entertainment that is luxurious in nature and consumption must be controlled, subject to a high tariff of between 40 and 75 percent. However, there is entertainment enjoyed by the wider community such as game sports, only subject to a tax rate of 10 percent, even lower than VAT, which costs 11 percent.
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"This tax collection is carried out fairly and transparently, and tax money is used for the greatest public interest," he said.
Lusiana added that until now there have been seven padel field objects that have been registered as taxpayers for the Specific Goods and Services Tax (PBJT) for Arts and Entertainment Services from 2024.
"Thus the public does not need to worry. Let's keep exercising so that we are healthy and cheerful, as well as working together to pay taxes for the common good. An investment in perfect good, healthy body and soul," said Lusiana.
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