JAKARTA CAPITAL SPECIAL REGION GOVERNOR’S DECREE NUMBER 722 OF 2025 CONCERNING THE REDUCTION OF CERTAIN GOODS AND SERVICES TAX ON HOTEL SERVICES AND FOOD AND/OR BEVERAGES (KEPGUB DKI NO. 722/2025)

SUMARRY:

  • KEPGUB DKI No. 722/2025 was issued to provide a reduction in Certain Goods and Services Tax (PBJT) on hotel services, as well as food and/or beverages in DKI Jakarta Province;
  • KEPGUB DKI No. 722/2025 regulates:
      1. Hotel Services Tax Reduction of: 50% of the tax principal for the tax periode August-September 2025, and 20% of the tax principal for the tax periode October-December 2025
      2. Reduction of Food and/or Beverage Tax by 20% of the principal tax for the August-December 2025 tax period;
      3. The granting of PBJT reduction is done automatically, without a request from the taxpayer;
      4. Taxpayers have an obligation to submit a statement of willingness to report business transaction data electronically via the E-TRAPT system (Electronic Transaction Perporation Agent) owned by the DKI Jakarta Provincial Government; and
      5. Taxpayers must continue to pay taxes and report SPTPD according to the tax value that has been reduced.

OTHER PROVISIONS:

– KEPGUB DKI No. 722/2025 comes into effect from the date of promulgation.

– KEPGUB DKI No. 722/2025 was stipulated on August 25, 2025.

– KEPGUB DKI No. 722/2025 is valid until January 31, 2026.

Author:

Estomihi

Editor: 

Muhammad Arief Ramadhan, S.H.

Download:

KEPGUB DKI JAKARTA Nomor 722 Tahun 2025.pdf

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