Regulation Watch · Tax Compliance · Denpasar City, Bali
Denpasar August Regional Taxes Are Due 14 September
Denpasar Bapenda requires August 2026 returns and payments for key PBJT categories and groundwater tax by 14 September 2026, with administrative sanctions starting on 15 September.
- Published
- Official Denpasar City Revenue Agency notice published on 3 September 2026; no new legal instrument was promulgated.
- Effective
- The notice applies to reporting and payment obligations for the August 2026 tax period, due on 14 September 2026.
Who is affected
Denpasar taxpayers operating hotels and other accommodation, restaurants and other food or beverage businesses, entertainment and arts businesses, parking services, electricity services, and businesses or properties using groundwater, including PT PMA companies, foreign-invested operators, property owners, developers, and tenants responsible for the applicable local tax.
Practical impact
Taxpayers must report and/or pay the August 2026 period for hotel or accommodation PBJT, food and beverage PBJT, entertainment and arts PBJT, parking PBJT, electricity PBJT, and groundwater tax by 14 September. Bills can be downloaded from SIMPADA Terpadu and paid using the payment code or QRIS. A QRIS code expires 24 hours after the bill is generated and cannot be used for a payment above Rp10 million.
Late discovery: Denpasar City Revenue Agency published this notice on 3 September 2026. It remains immediately actionable because reporting and payment for the August 2026 tax period are due on 14 September, with administrative sanctions beginning the following day.
The notice covers PBJT on hotel and other accommodation services, food and beverages, entertainment and arts, parking, and electricity, as well as groundwater tax. It applies to the party responsible for the relevant Denpasar tax object regardless of whether the operator is domestically or foreign owned. PT PMA companies and foreign-invested hospitality, restaurant, entertainment, parking, utility, and property operations should confirm responsibility under their operating and lease arrangements rather than assuming the owner, tenant, or manager will file.
Denpasar directs taxpayers to obtain the bill through SIMPADA Terpadu. The payment code may be used through available payment channels. QRIS is more constrained: it is valid for only 24 hours after the bill is printed or downloaded and is capped at Rp10 million, so a late-generated or higher-value bill needs a suitable alternative channel.
This is an operational compliance deadline, not a newly promulgated tax regulation. The official notice does not quantify the administrative sanction. Businesses should therefore file and pay by the stated deadline, retain evidence for each tax object, and obtain the actual SIMPADA or Bapenda calculation if an amount remains unpaid after 14 September.
Required action
- Reconcile August 2026 transaction, turnover, electricity, parking, and groundwater-use data for every applicable Denpasar tax object.
- Complete the required August return and generate or download the bill through SIMPADA Terpadu without waiting for the final hours of 14 September.
- Use the listed payment channel for the payment code, or use QRIS only within 24 hours after bill generation and only where the amount does not exceed Rp10 million.
- For a bill above Rp10 million, use an available non-QRIS payment channel rather than splitting or delaying the liability without confirmation from Bapenda.
- Keep the filed return, bill, payment receipt, and reconciliation evidence for each tax object and resolve any SIMPADA discrepancy with Denpasar Bapenda immediately.