Bali Tax Revenue Rises 8.91% in Q3 2026 Following Administrative Sanction Relief Program
Bali's Directorate General of Taxes regional office reported that tax revenue in Q3 2026 reached Rp12.69 trillion, up 8.91% year-on-year, partly driven by a program reducing or eliminating administrative sanctions (fines and interest). Unlike a full tax amnesty, taxpayers must still pay the principal tax owed, but can apply for a 25-100% reduction in penalties if they meet certain criteria. The program is relevant to foreign residents and expats who own businesses or property in Bali.
The regional office of Indonesia's Directorate General of Taxes (DJP) in Bali announced that tax revenue for the third quarter of 2026 (July-September) reached Rp12.69 trillion, an 8.91% increase compared to Rp11.66 trillion in the same period of 2025.
One contributing factor cited by Bali DJP regional head Darmawan was a program offering reductions or elimination of administrative sanctions, such as fines and interest on overdue taxes. He emphasized that this differs from a full tax amnesty (pemutihan): taxpayers are still obligated to pay the principal tax owed, but can apply for a reduction of 25%, 50%, or up to 100% of administrative penalties if they meet specified criteria.
The relief is not automatic — taxpayers must submit an individual application through Coretax DJP, the tax office's online system. Deadlines and detailed requirements can be found at www.pajak.go.id/PSA.
By sector, tourism and accommodation/food-and-beverage tax revenue grew 6.86%, real estate grew 19.67%, industry grew 7.93%, and wholesale/retail trade grew 3.66%, with nearly all sectors showing growth over the previous year. By tax type, corporate income tax (PPh 25/29) reached Rp3.24 trillion, domestic value-added tax (PPN DN) reached Rp3.37 trillion, and employee income tax (PPh 21) reached Rp2.29 trillion.
The program may be particularly relevant for foreign residents who operate businesses or own property in Bali and have outstanding tax liabilities, as it offers a potential way to reduce penalties accumulated on unpaid taxes.
Things to Consider
If you operate a business or own property in Bali and have outstanding or overdue tax payments, check the eligibility criteria and application deadlines at www.pajak.go.id/PSA and submit the application yourself via your Coretax DJP account — the relief is not applied automatically, so inaction means missing the opportunity for penalty reduction. If you're unfamiliar with Indonesian tax procedures, consult a local tax consultant (konsultan pajak) to coordinate the application alongside a plan to settle the principal tax owed.
Source: ANTARA News Bali