In a move paralleling the establishment of Nusantara as the new Capital City (IKN), the central government is steering through changes with the introduction of the Special Jakarta Regional Regulation, abbreviated as RUU DKJ. These modifications extend to the realms of parking and entertainment tax rates within Jakarta.
According to the initial details outlined in Article 41, the forthcoming policy dictates that the maximum rate for parking service tax is capped at 25 percent. This proposed revision marks a departure from the previous stipulation in the Jakarta Special Capital Region Local Regulation (Perda) No. 16 of 2010, where the rate was fixed at 20 percent.
Concurrently, under the same article, the tax rates for entertainment services within Jakarta are slated for an adjustment, ranging from a minimum of 25 percent to a maximum of 75 percent. In contrast, the previous standard, as laid out in Jakarta Local Regulation No. 3 of 2015, maintained a uniform tax rate of 25 percent.
The details are articulated in Article 41 of the RUU DKJ, stating:
(1) The prescribed rates for both parking service tax and entertainment service tax at establishments such as discos, karaoke venues, nightclubs, bars, and steam baths/spas within the Jakarta Special Capital Region are delineated as follows:
a. The parking service tax rate is set at a maximum of 25% (twenty-five percent); and
b. The entertainment service tax rate, applicable to discos, karaoke venues, nightclubs, bars, and steam baths/spas, ranges from a minimum of 25% (twenty-five percent) to a maximum of 75% (seventy-five percent).
(2) Other local tax rates beyond parking service tax and entertainment service tax, as specified in paragraph (1), will be determined in adherence to the provisions of existing legislation.
It is worth noting that the DPR (People’s Consultative Assembly) has formally greenlit the RUU DKJ for collaborative discussion with the government. This endorsement transpired during the 10th plenary session of the Second Session of the 2023-2024 Session at the Nusantara II building, located in the parliamentary complex of Senayan, just this past Tuesday.
