TEMPO.CO, Jakarta - The service of renting padel courts in Jakarta has now become the target of the imposition of a Specific Goods and Services Tax (PBJT). This is regulated in the Decree of the Head of the Regional Revenue Agency (Bapenda) of DKI Jakarta Number 257 of 2025 concerning the Second Amendment to the Decree of the Head of Bapenda Number 854 of 2024 concerning Sports Games, which are the Object of Specific Goods and Services Tax, Art and Entertainment Services.In addition to padel, other types of sports and games that are the object of PBJT for art and entertainment services in Jakarta include fitness centers, such as yoga, pilates, or zumba; futsal fields, soccer, or mini soccer; tennis courts; swimming pools; badminton courts; basketball courts; volleyball courts; table tennis courts; squash courts; and archery fields.Furthermore, baseball or softball fields, bowling alleys, billiard halls, rock climbing venues, ice skating rinks, equestrian venues, boxing or martial arts gyms, athletic or running tracks, and jet skis."This Head of Agency Decree is effective from the date it is determined," quoted from Article II of the Decree of the Head of Bapenda DKI Jakarta Number 257 of 2025, signed by Lusiana Herawati on Tuesday, May 20, 2025.Referring to the official Bapenda Jakarta page, the PBJT is a tax that end consumers pay for certain goods and/or services. Meanwhile, specific goods and/or services are certain goods and/or services sold and/or delivered to end consumers.The basis for imposing PBJT is the amount paid by consumers of certain goods and services, including the amount received by the provider of art and entertainment services for PBJT on art and entertainment services. In the case of payment using coupons or similar forms containing a monetary value, the basis for imposing PBJT is determined based on the monetary value.Meanwhile, in the absence of payment, PBJT is imposed based on the selling price of similar goods and/or services in the Jakarta area. A PBJT taxpayer is an individual or entity involved in selling, delivering, and/or consuming certain goods and services.The PBJT rate for food and/or beverages, hotel, parking, and art and entertainment services is 10 percent. Especially for entertainment services at nightclubs, karaoke bars, nightclubs, bars, and steam baths or spas, it is set at 40 percent.Although consumers bear the burden of the PBJT tax, it is the service provider who deposits it, as referred to in Article 56 of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments (Law on Financial Relations). Thus, the 10 percent entertainment tax for renting padel courts will be collected from consumers, which is included in the total rental price.Editor's Choice: 13 Common Mistakes Beginner Mountain Climbers MakeClick here to get the latest news updates from Tempo on Google News