TAX HOTEL

1. BASIC

Regional reigulation number 4 of 2010 concerning hotel tax

B. Understanding

1. Hotel is a facility to provide lodging /vacation services with a fee that also includes motels, cottage inns, tourism, tourisem homies , guest houses and the like, and with  a number of rooms more than 10(ten).

2. Hotel tax, is tax imposed on services provided by the hotel.

C. Subject,object and taxpayer

1.Tax object is a services provided by a hotel with payment, including supporting servies as a complete hotel that provides conveniences and comfort, including sports and entertainment facilities. Supporting services: telephone, facsimile, telex, internet, photocopying, wasihing, ironing, transfortasi, and other similar facilities provided or managed.

2. Excluded from the hotel tax object is:

a. Dormitory services organized by the government or regional government;

b. Apartment rental services , condominiums and the like;

c. Residential services in the center of education or religious activities;

d. Hospital shelter services, nurse dormitories, nursing homes, orphanages and other similar   

             social institutions.

e. Travel agency or travel services organized by hotels and can be used by the public.

  3. Tax subject is an individual or entity that makes payments to individuals or entities that ratify

Hotels.

4. Tax payers are individuals or entities that seek hotels.

5. The type of collection for this hotel tax is SELF ASSESMENT ( WP counts,report,and deposit

the tax yourself).

D. The basis of imposition, tax period,tariff and method of calculation

1. Imposition and tax period

A. The tax base is the amount of payment or what should be paid to the hotel

B. What is meant by “what should be paid” is:

             a.  Services that are charged to consumers;

             b. Discounted prices given to sonsumers

c. The tax period is a long period of time 1 calender month or another period which is

regulated by regent regulations

             2. Rates and calculation methods :

Example of hotel tax calculation.

A 1 star hotel in January 2011 reported a turnover of income received from guets including a service chart of Rp. 125.000.000,00

What is the tax that must be deposited by the WP?

Rates and calculation methods :

             Tax                                         = Tax rate x base of imposition

             Tax rate                                = 10%

             Basis of imposition          = Rp. 125.000.000,00

Then the tax that must be in that month is a = 10% x Rp. 125.000.000,00 = Rp. 12.500.000,00