By the Bali Accounting editorial desk · Denpasar · checked against live guidance on 31 October 2026
PBJT on accommodation is a regional tax that your guest pays and your villa business collects, reports and remits — usually monthly, to the regency rather than to the national tax office. The rate for accommodation is set by each regency's own regulation and is commonly 10% in Bali. What decides whether you have a problem is not the rate: it is whether four records agree — the reservation, the guest invoice showing the charge, the bank settlement, and the monthly return you filed. If those four reconcile, the tax is a routine monthly task. If they do not, the gap is treated as under-reporting until you can prove otherwise.
This article is about the fourth of those, and about the file that proves all four. It is not tax advice, and it does not tell you what your rate or your liability is.
Who this applies to
- Overseas villa owners whose manager holds the bookings, the invoices and the bank feed, and who see a payout figure rather than a tax position.
- Villa management companies running several owners' properties, where one Bapenda registration may cover more than one villa and the allocation between owners has to be defensible.
- PT PMA owners preparing a handover pack for a licensed konsultan pajak, who will ask for the return, the invoice detail behind it and the payment evidence.
If you only rent long-term on a single lease contract, the treatment can be different from short-stay accommodation, and that is a question for your consultant and your regency — not something this article decides for you.
Why it matters more than the rate
Three reasons, in the order they usually bite.
The tax is charged to the guest, so it is visible. Unlike income tax, PBJT appears on the guest's bill. A guest who is charged 10% and cannot see it remitted has a complaint; a villa that collects it and does not remit has a liability with interest attached. Either way, the invoice is the evidence.
The base is rarely the number in the dashboard. Your channel manager shows a nightly rate; the OTA shows a gross booking; the guest paid a total that may or may not have included tax; the bank shows a net settlement after commission. Four different numbers, one tax base. Reconciliation is the whole job.
Regency and national figures get compared. Practitioners in Bali report that discrepancies between the turnover declared for PBJT and the turnover in the income tax return are a routine trigger for a request for explanation (an SP2DK). Whether that applies to you is for your consultant to judge — but the fix is the same either way: one reconciled revenue figure per month, with the working behind it.
The four records that have to agree
1. The reservation record
Source: your PMS, channel manager, or the OTA extranet export for the month. It must show, per stay: check-in and check-out dates, nights, guest or booking reference, gross amount, taxes shown separately where the channel allows it, commission, and cancellation or refund status.
Two details matter more than they look:
- Stay dates versus payout dates. A stay that ends on the 30th is often settled in the following month. Your PBJT base follows the taxable event in your regency's rules, not the bank date. Pick one convention, write it down, and apply it every month.
- Cancellations and refunds. A cancelled stay that was already invoiced needs a credit note. Without one, the month's base includes revenue you returned.
2. The guest invoice
Source: whatever you issue — OTA-generated invoice, your own invoice series, or the folio from your property system.
This is the record that proves the tax was charged to the guest. It has to show the accommodation charge, the PBJT line, the total, and the date. If your rates are quoted "tax included", the split still has to be visible somewhere in the file, because the return needs a base and a tax amount, not a single blended figure.
A useful discipline: one invoice numbering series per entity, no gaps, and a monthly count of invoices issued that matches the count of stays in the reservation export. Gaps in a numbering series are the first thing a reviewer notices.
3. The bank and settlement record
Source: bank statements for the account receiving OTA settlements and direct payments, plus the settlement reports from each channel.
The purpose here is not to compute tax; it is to prove that the money the guest paid arrived. Three-way matching is enough:
reservation (gross)
− commission and channel fees
= expected settlement
bank credit (actual, dated)
= difference → explained: timing / refund / FX / unresolvedAnything in "unresolved" belongs in the exception register with a name against it, not in a footnote.
4. The monthly return and its payment
Source: the SPTPD you file with Bapenda for the period, and the payment receipt.
Keep three things together, and only three: the filed return, the payment evidence, and the reconciliation that produced the base. If your bookkeeper produces the base from the ledger and someone else files the return, the two versions must be compared before filing, not after.
An illustrative month, with fictional figures
The numbers below are invented to show the shape of the working. They are not a rate, a benchmark or a client result.
| Line | Illustrative amount (IDR) | Where it comes from |
|---|---|---|
| Gross accommodation revenue per reservations export | 412,000,000 | PMS / OTA exports for stays in the period |
| Less cancellations and refunds (credit notes issued) | (18,000,000) | Credit note series |
| Accommodation base per your agreed convention | 394,000,000 | Working paper |
| PBJT charged to guests at the regency rate | 39,400,000 | Guest invoices; rate per regency regulation |
| PBJT shown on the filed return | 39,400,000 | SPTPD copy |
| PBJT paid to Bapenda in the period | 38,200,000 | Bank payment receipt |
| Difference to explain | 1,200,000 | Payment timing or a prior-period correction — must be named |
A single difference line is normal. A difference line with no explanation is the finding.
What owners get wrong
- Treating the payout as revenue. The bank figure is net of commission and often of tax. Using it as the base understates the declared revenue and breaks the reconciliation to invoices.
- Assuming the OTA remits local tax for you. Whether a platform collects and remits a local levy depends on the platform, the market and the arrangement. The accommodation provider is the taxpayer; verify, do not assume.
- Two invoice series for one business. One for OTA stays, one for direct bookings, issued from different systems and never reconciled together.
- No credit note discipline. Refunds recorded in the ledger, but the guest invoice still standing.
- The "tax included" rate. A nightly rate advertised inclusive of tax, with no working showing the base — so the base becomes whatever someone remembers at filing time.
The monthly file, and who owns each part
Fifteen minutes a month if it is done in this order.
| Step | What you assemble | Owner | When |
|---|---|---|---|
| 1 | Reservations export for stays in the period | Manager / reservations | Day 1–3 |
| 2 | Guest invoice listing with numbers and PBJT lines | Finance | Day 1–3 |
| 3 | Channel settlement reports | Finance | Day 3–5 |
| 4 | Bank statements for the receiving account | Owner / manager | Day 3–5 |
| 5 | Reconciliation of base, with credit notes attached | Bookkeeper | Day 5–7 |
| 6 | Return prepared from the reconciled base | Bookkeeper, checked by consultant | Before the filing deadline |
| 7 | Payment receipt filed against the return | Finance | On payment |
| 8 | Exception register updated and signed off | Owner or operator | Before the report date |
The point of the table is the order. If the return is prepared from the ledger before the settlements and bank are reconciled, the base is a guess with a filing attached.
FAQs owners ask us
Is PBJT the same as the Bali tourist levy? No. PBJT is a regional tax on the accommodation service, set by regency regulation and shown on the guest's bill. The tourist levy is a separate charge per foreign visitor, introduced in February 2024 at IDR 150,000, and it has its own collection and remittance route. Both can apply to the same stay, and both need evidence. Confirm the current mechanics with Bapenda or your consultant.
Do we charge PBJT on the OTA commission too? The base is the accommodation service you provide, not the platform's commission. How your channel presents that split, and what your invoices show, decides what you can prove. This is a question for your consultant and, where relevant, the regency — we do not decide it for you.
We quote rates inclusive of tax. Is that a problem? Not if the file shows the base and the tax separately. It becomes a problem when the only number anyone can produce is the blended total.
Our manager files the return. What should we ask for? Four documents per month: the filed return, the payment receipt, the reconciliation behind the base, and the exception register. If the reconciliation does not exist, the other three cannot be checked.
What if we find a past month was filed on the wrong base? Collect the evidence for the period in question — invoices, settlements, bank, return — and take it to a licensed konsultan pajak before doing anything else. Corrections have their own procedure and timing; they are not something to handle in the ledger quietly.
Does this replace our income tax record-keeping? No. PBJT is one of several record sets a villa needs. Rental income tax treatment depends on your ownership structure and is a separate analysis — our guide on rental income tax records for foreign owners covers what to keep there.
Related services and guides
- Villa financial reporting in Bali — the monthly pack these reconciliations feed.
- Tax deadlines and the record calendar — the dates each record has to exist by.
- Reconciling Airbnb and OTA payouts — the settlement half of this workflow.
- The monthly management reporting pack — what an owner should receive, and in what order.
- Packages and prices: pricing.
Scope
We are a bookkeeping and reporting firm in Denpasar. We prepare records, reconciliations and reporting packs from documents you or your manager supply. Package work excludes tax advice and official filings, which are the work of a licensed konsultan pajak. Nothing in this article is tax, legal or immigration advice, and no figure above is a rate, a benchmark or a result. Rates, registration rules and filing mechanics are set by each regency and change; verify the current position for your property before relying on it.
Last updated 31 October 2026. If any number or rule here changes, this page changes with it.
Start with the file, not the return. Send us one month of records — reservations export, invoices, settlements, bank statements — and we will tell you what reconciles and what does not. Get started · WhatsApp +62 812-3740-2292.
