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28 Feb 2026
Jakarta Gubernatorial Decree Number 310 of 2026

The Governor of DKI Jakarta has issued Decree Number 310 of 2026 concerning the 20% Reduction of Regional Goods and Services Tax (PBJT) for Food and Beverage and Hotel Services. This automatic incentive is designed to stimulate consumer demand and support businesses during the Ramadan and Eid al-Fitr festive season.

General Provisions & Definitions

01

Regional Goods and Services Tax (PBJT)

The local tax levied on specific goods and services, including food, beverages, and hospitality.

02

Tax Reduction

The 20% discount applied to the principal local tax amount for the March 2026 tax period.

03

Automatic Provision

The tax relief is calculated ex-officio without requiring individual taxpayers to submit a request.

04

Food and Beverage Services

Services provided by restaurants, cafes, and catering businesses subject to regional tax.

05

Hotel Services

Accommodation and lodging services provided by hotels, motels, and guest houses.

06

Tax Period

The specific month (March 2026) for which the tax transactions are reported and discounted.

07

Regional Tax and Retribution Agency (Bapenda)

The Jakarta regional authority responsible for collecting local taxes.

08

Regional Tax Return (SPTPD)

The mandatory monthly report submitted by taxable businesses to report local revenues.

09

Due Date

The regular filing and payment deadlines, unaffected by this incentive.

10

Online Tax Portal

The electronic system (pajakonline.jakarta.go.id) used for reporting and monitoring regional taxes.

Download Official DocumentView Official Reference (BPK)

Published by MCS Consulting Media Team