Based on data from the Jakarta Provincial Revenue Agency (Bapenda DKI Jakarta), Jakarta's tax revenue reached Rp43.5 trillion throughout 2023.
According to its categories, the DKI Jakarta Provincial Government received the most revenue from motor vehicle tax (PKB), amounting to Rp9.41 trillion.
Meanwhile, the lowest tax revenue came from groundwater tax (PAT), totaling Rp83.7 billion throughout last year.
Here is a breakdown of DKI Jakarta's tax revenue in 2023 by source:
* Motor Vehicle Tax (PKB): Rp9.41 trillion
* Land and Building Tax for Rural and Urban Areas (PBB P2): Rp9.04 trillion
* Land and Building Acquisition Tax (BPHTB): Rp6.91 trillion
* Motor Vehicle Transfer Fee (BBNKB): Rp6.64 trillion
* Restaurant Tax: Rp3.94 trillion
* Hotel Tax: Rp1.90 trillion
* Motor Vehicle Fuel Tax (PBBKB): Rp1.68 trillion
* Advertisement Tax: Rp974 billion
* Street Lighting Tax (PPJ): Rp902 billion
* Entertainment Tax: Rp687 billion
* Parking Tax: Rp477 billion
* Groundwater Tax (PAT): Rp83.7 billion
The DKI Jakarta Provincial Government received Rp687 billion in entertainment tax in 2023, representing approximately 0.016% of total regional taxes. However, the local Bapenda did not detail the amount from each type of entertainment.
In 2023, entertainment tax revenue still referred to the old tax base for regional taxes and levies (PDRD), namely DKI Jakarta Provincial Regulation No. 3/2015 concerning Entertainment Tax.
This regulation states that entertainment tax is levied at varying rates, such as a 25% tax for discotheques, karaoke, nightclubs, pubs, bars, live music, music with DJs, and the like. Meanwhile, the tax rate for massage parlors, steam baths, and spas is 35%.
However, as of January 5, 2024, the DKI Jakarta Provincial Government officially revoked Regulation No. 3/2015 and replaced it with Regulation No. 1/2024. As a result, the tax rates for entertainment, discotheques, nightclubs, spas, and karaoke have increased to a range of 40-75%.
(See also: Karaoke, Bar, and Spa Tax at 40%, What About Other Entertainment Taxes?)