JAKARTA - DKI Jakarta Governor Pramono Anung opened his voice about residents protesting that golf activities are not subject to entertainment sports tax. This protest arose in line with the discussion of the imposition of entertainment taxes on padel facilities and other sports.
Pramono admitted that the golf course was not subject to taxes on certain goods and services (PBJT) for arts and entertainment services collected by the DKI Provincial Government, such as padel. However, golf has been subject to a value added tax (VAT) by the central government.
"There is a question, why is golf not subject to this? Friends, golf has been subject to VAT, so taxes cannot be doubled. VAT has 11 percent golf," said Pramono in Cakung, East Jakarta, Monday, July 7.
Regarding the imposition of taxes on padel, Pramono assessed that this should have been done. This is because so far sports facilities that have been charged or leased by others have also been taxed by the DKI Jakarta Provincial Government. However, padel is a type of sport that has just been practiced by a number of people.
"Everything related to the sports entertainment tax is taxed. There are 21. Including tennis, swimming, basketball, volleyball, padel. This is a raid because of the padel," explained Pramono.
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.
"This padel, frankly, apologize, the average one who plays is middle and above," 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.
SEE ALSO:
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.
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