Regulation Watch · Tax Compliance · Denpasar City, Bali, for local taxpayers conducting taxable business activities or using groundwater within the city.
Denpasar Moves PBJT and Groundwater Tax to a 10-Working-Day Deadline
Denpasar now requires PBJT and monthly groundwater-tax reporting and payment within 10 working days after each tax period, with next-working-day relief when the deadline falls on a holiday.
- Published
- Established and promulgated on 9 February 2026 in the Denpasar City Gazette 2026 No. 9.
- Effective
- Effective on promulgation, 9 February 2026. Denpasar Revenue Agency's official implementation notice applies the revised 10-working-day reporting and payment calendar from the June 2026 tax period.
- Added to Watch
- 29 September 2026
Who is affected
Denpasar businesses liable for Tax on Specific Goods and Services (PBJT), including food and beverage, hotel or accommodation, parking, arts and entertainment, and electricity operators; groundwater taxpayers; PT PMA and PT PMDN operators; directors; and finance, tax, accounting and operations teams, together with landlords or tenants contractually responsible for these local taxes.
Practical impact
Perwali Denpasar 9/2026 changes the operating calendar for self-assessed PBJT and monthly-period local tax, including groundwater tax. PBJT must be reported through E-SPTPD and paid no later than 10 working days after the tax period ends. The same 10-working-day payment rule applies to monthly-period tax. Denpasar Revenue Agency states that the revised calendar applies from the June 2026 tax period and excludes Saturdays, Sundays, national holidays, collective leave and Hindu holy days in Bali designated by the central or provincial government. A deadline on a holiday or collective-leave day moves to the next working day without an administrative sanction. Businesses therefore need a working-day calculation rather than a fixed calendar date and must close the supporting transaction data early enough to file and pay on time.
Late discovery: Perwali Denpasar 9/2026 was established and promulgated on 9 February 2026 and took effect that day. It amends the implementing regulation for Denpasar's Regional Taxes and Regional Levies. The official Denpasar Revenue Agency implementation notice applies the revised PBJT and groundwater-tax calendar from the June 2026 tax period.
For self-assessed PBJT, the amendment requires the tax collected during a tax period to be deposited to the regional treasury no later than 10 working days after that period ends. The E-SPTPD is due on the same 10-working-day schedule with supporting information and documents. PBJT covers specified food and beverage, hotel or accommodation, parking, arts and entertainment, and electricity supplies, so the change directly affects many tourism and service businesses operating in Denpasar.
The amendment also changes the general deadline for payment or deposit of monthly-period local tax to 10 working days after period end. Denpasar Revenue Agency identifies groundwater tax alongside PBJT in its implementation notice. Its working-day calculation excludes Saturdays, Sundays, national holidays, collective leave and Hindu holy days in Bali designated by the central or provincial government. When a statutory deadline falls on a national holiday or collective-leave day, the filing or payment may be made on the next working day without an administrative sanction.
The enforcement sequence also matters. The Revenue Agency can issue a reminder or warning five days before the payment due date, and the taxpayer must settle the tax due within five working days after the warning-letter date. If E-SPTPD is not submitted by the filing deadline, the Mayor can issue an SKPDKB. An STPD can be issued for current-year tax that is unpaid or underpaid, an SPTPD shortfall caused by a writing or calculation error, or applicable interest or fine sanctions. An approved installment or deferral bears 1% interest per month.
Operators should align their monthly close, transaction evidence, E-SPTPD submission and payment authorization around the working-day deadline. The regulation required the Revenue Agency to adjust and integrate SIMPADA within six months of promulgation. Businesses should still verify their own filing and payment receipts in the system and keep the underlying POS, OTA, booking, bank and other source records rather than relying only on a portal status.
Required action
- Recalculate the filing and payment calendar for every tax period using 10 working days after period end, excluding Saturdays, Sundays, national holidays, collective leave and officially designated Hindu holy days in Bali.
- Close and reconcile monthly POS, booking, OTA, bank, parking, entertainment, electricity and other taxable transaction data early enough to support the E-SPTPD and payment.
- Submit the PBJT E-SPTPD with complete supporting information and documents and pay the tax in full through an authorized channel by the same 10-working-day deadline; retain the filing and payment receipts.
- Apply the next-working-day rule when the deadline falls on a national holiday or collective-leave day and document the calendar used.
- Investigate a Revenue Agency reminder or warning immediately, because the regulation requires settlement within five working days after the warning-letter date.
- Update internal and outsourced-accountant procedures, responsibility matrices and landlord or tenant tax clauses, and verify that the corresponding SIMPADA record reflects each filing and payment.