[MEET 9] RETRIBUSI & PAJAK DAERAH - PAJAK HOTEL, RESTORAN, & HIBURAN

Summary

In this lecture, Nilam Kemala explains regional taxes, focusing on hotel, restaurant, and entertainment taxes in Depok City. Hotel taxes apply to accommodations like hotels and motels, with a maximum rate of 10%. Restaurant taxes cover food and beverage services, with similar taxation rules, also capped at 10%. Entertainment taxes cover paid events like performances, discotheques, and sports, with varying rates, the highest being 35%. Each tax's base and calculation are explained, along with specific examples. The lecture highlights local government's flexibility in setting tax rates within legal limits.

Takeaways

• 🏨 Hotel tax applies to services provided by hotels, including motels, inns, and similar establishments with more than 10 rooms.
• 📞 Additional services such as phone, internet, laundry, and transport provided by hotels are also taxable.
• 🏢 Services like government dorms, hospitals, and nursing homes are exempt from hotel tax.
• 👥 Hotel tax payers include both individuals and organizations that pay for hotel services.
• 💰 The basis for hotel tax is the total payment for all services consumed at the hotel, including room, laundry, and other services.
• 📊 The maximum hotel tax rate is 10%, but it varies based on local government regulations.
• 🍽️ Restaurant tax applies to services provided by restaurants, including cafes, bars, and catering services.
• 🍴 The taxable amount for restaurant tax is based on the total payment for food and drink, including any service charge.
• 🎉 Entertainment tax applies to events like music shows, exhibitions, nightclubs, and sports competitions.
• 🎫 Entertainment tax rates vary by type, with a maximum rate of 35% for certain categories like nightclubs, and lower rates for traditional or local cultural events.

Q & A

What is the definition of hotel tax as explained in the script?

Hotel tax is a tax on services provided by hotels, which include accommodations or rest facilities along with related services such as motels, inns, tourist cottages, guesthouses, and boarding houses with more than 10 rooms. It covers services that enhance comfort, like sports and entertainment facilities, telephone, internet, laundry, and transportation.

What services are not considered part of hotel tax?

Services not subject to hotel tax include accommodations provided by government-run hostels, rental of apartments or condominiums, residences in educational or religious institutions, accommodations in hospitals, nursing homes, orphanages, and other similar social facilities.

Who are the taxpayers in the case of hotel tax?

The taxpayers for hotel tax are individuals or entities that make payments to those operating the hotel. The hotel tax is levied on those who run the hotel, while the customers who stay at the hotel are considered the subjects of the tax.

How is the basis for calculating hotel tax determined?

The basis for calculating hotel tax is the total payment made to the hotel for services such as room rental, laundry, telephone, and fitness services. For example, if a total payment to a hotel is IDR 3,815,000, this amount is the basis for the tax.

What is the maximum hotel tax rate that local governments can impose?

The maximum hotel tax rate that local governments can impose is 10%, although each region can set its own rate as long as it does not exceed this limit, depending on local conditions.

What is the restaurant tax, and what services fall under its scope?

Restaurant tax is a tax on services provided by restaurants, which include the sale of food and beverages consumed either on the premises or elsewhere. Restaurants include cafes, canteens, bars, and catering services.

What are the exemptions from restaurant tax?

Services that are exempt from restaurant tax include restaurants with sales below a certain threshold, food and beverages provided at schools, hospitals, and religious or social institutions.