February 27, 2026 · OPERIUM
Mastering Coretax in Bali: The Complete Guide to PBJT and PPh Taxes for Villa Owners in 2026
Every Bali villa owner faces a new fiscal reality in 2026: the Indonesian Directorate General of Taxation (DJP) has fully deployed Coretax, the centralized digital tax administration platform that now tracks every rental transaction in real time. With 191,348 taxpayers already activated in Bali alone, ignoring the system is no longer an option. In this comprehensive technical guide, we break down the two taxes that apply to short-term villa rentals — the local PBJT (10%) and the national PPh income tax (10%) — explain how Coretax centralizes both, demonstrate the net profit calculation mathematically, and show how VillaTax generates your Coretax Billing Codes in one click, eliminating hours of administrative work each month.
The Coretax Revolution: How Indonesia's New Tax Portal Centralized Every Rental Transaction
Coretax is not simply a new website. It represents the most fundamental transformation of Indonesia's tax administration in decades. Officially launched at the start of 2025 by the Ministry of Finance and the Directorate General of Taxation, the platform replaces the fragmented legacy DJP Online system with a fully integrated, real-time environment where every billing code, every transaction, and every tax declaration is connected under a single unified taxpayer account.
For Bali's villa owners — whether you are a foreign investor operating through a PT PMA structure or an Indonesian national managing rental properties — this shift is both an opportunity and a compliance imperative. The platform is not optional. Under Indonesian tax law, failure to comply with Coretax reporting obligations can result in administrative penalties starting at IDR 100,000 per late filing, escalating to IDR 1,000,000 for repeated non-compliance, and potentially triggering full audits.
What Coretax Actually Does: A Technical Overview
Before Coretax, Indonesia's tax system was notoriously fragmented. Local taxes such as PBJT were administered by regional revenue agencies (Badan Pendapatan Daerah, or Bapenda) at the regency or municipality level. National income taxes like PPh were managed separately by the DJP. The two systems rarely communicated. Cross-referencing was technically difficult, enforcement was inconsistent across regions, and many villa owners — particularly those operating through foreign-managed OTA platforms — simply fell through the cracks.
Coretax resolves this by functioning as a centralized clearing house. The platform connects directly with the data systems of major online travel agencies including Airbnb, Booking.com, and Agoda. Under regulatory guidance issued during 2024 and reinforced through 2025, these platforms are required to report transaction data to the DJP. What this means in practice is that the tax authorities already know about your bookings before you file a single declaration. Coretax simply provides the administrative framework within which you formally acknowledge and settle what the system already sees.
According to the DJP Bali Regional Office, 191,348 taxpayers across Bali had activated their Coretax accounts by January 15, 2026, with 2,224 annual income tax returns (SPT Tahunan PPh) already filed through the new system as of January 12, 2026. These numbers represent only the early adopters. As the 2026 compliance deadline approaches, the DJP has deployed 236 university student volunteers across nine partner institutions in Bali specifically to help taxpayers navigate Coretax activation and reporting.
Why the Indonesian Government Is Pushing Coretax for Bali Tourism
Bali contributes disproportionately to Indonesia's tourism GDP. In 2024, the island received over 6.3 million international visitors, generating billions of dollars in accommodation revenue — a significant portion of which historically went untaxed due to the complexity of the legacy system and the informal nature of many villa operations.
The Indonesian government's objective, stated explicitly in the Ministry of Finance's digital transformation roadmap, is to increase tax compliance and revenue collection from Bali's tourism sector by a target of 15% through automation and data integration. Coretax is the primary instrument of this strategy. By connecting OTA transaction data directly to taxpayer accounts, the system makes evasion structurally difficult rather than merely legally prohibited.
For villa owners who are already compliant, this is good news: the automation removes paperwork, reduces the risk of human error, and creates a clear audit trail that protects you in the event of an inspection. For those who have been operating informally or semi-formally, the window for voluntary regularization is narrowing rapidly.
The Coretax Billing Code (Kode Billing): The Key Element You Need to Understand
The Kode Billing is the central mechanism through which you pay both PBJT and PPh in the Coretax system. It is a unique, time-stamped payment code generated within the platform that ties a specific tax amount to a specific period and taxpayer identity. You cannot pay your taxes without one, and generating one manually — navigating the DJP portal, entering the correct tax type codes, the correct period, the correct base amount — typically takes 20 to 45 minutes per cycle for an experienced user.
VillaTax automates this entire process. By connecting to your rental income data, the platform calculates your PBJT and PPh obligations automatically, then generates the correct Kode Billing for each tax in seconds. What used to take a half-hour of portal navigation now takes a single click.
The Tax Duel: Understanding the Mathematical Difference Between PBJT and PPh
The most common source of confusion among Bali villa owners — and the most expensive mistake in terms of compliance penalties — is conflating PBJT and PPh. Both are set at 10% in 2026. Both apply to rental revenue. But they are fundamentally different taxes with different legal bases, different collection mechanisms, different filing timelines, and different consequences for non-compliance.
Understanding this distinction is not merely academic. It determines how much of your gross rental revenue you retain, how you structure your accounting, and what documentation you need to produce in the event of a DJP audit.
PBJT: The Local Consumption Tax on Specific Goods and Services
PBJT stands for Pajak Barang dan Jasa Tertentu, which translates as the Tax on Certain Goods and Services. It was created under Law No. 1 of 2022 on Financial Relations Between the Central Government and Regional Governments (commonly called the HKPD Law), replacing the previous Hotel Tax (Pajak Hotel) and Restaurant Tax (Pajak Restoran) frameworks.
PBJT is a regional tax. It is levied by and paid to the regional government of the area where the villa is located — in Bali's case, this means either the Kabupaten Badung, Kabupaten Gianyar, Kabupaten Buleleng, Kota Denpasar, or whichever regency your property falls within. The tax is collected at the point of consumption, meaning it is imposed on the guest (the consumer), not on the villa owner as a business profit tax. In practice, however, the villa owner is legally responsible for collecting PBJT from guests and remitting it to the regional government.
The PBJT rate for accommodation services in Bali is 10% of the gross rental value. "Gross rental value" means the total amount paid by the guest before any platform fees are deducted. This is an important distinction: you collect PBJT on the full nightly rate visible to the guest, not on the net amount you receive after Airbnb or Booking.com takes its commission.
Filing is typically monthly. You must submit a PBJT declaration to your regional Bapenda by the 15th of the following month, accompanied by the relevant Coretax Billing Code as proof of payment.
PPh: The National Income Tax on Rental Revenue
PPh stands for Pajak Penghasilan, which is Indonesia's income tax. For rental income specifically, the relevant regime is PPh Final under Government Regulation No. 34 of 2017 (PP 34/2017), which sets a flat rate of 10% on gross rental revenue for land and buildings.
Unlike PBJT, PPh is a national tax collected by the DJP. It is borne by the villa owner (the income earner), not by the guest. It is also calculated on gross rental revenue, but the legal definition of "gross" here typically refers to the total consideration received by the owner, which may differ from the guest-facing price depending on how your villa management contract is structured.
PPh Final on rental income must be paid monthly via the Coretax system by the 15th of the following month. The annual tax return (SPT Tahunan) filed through Coretax must reconcile all monthly PPh payments made during the year.
The Critical Distinction: Two Taxes, One Revenue Base, Different Directions
| Characteristic | PBJT | PPh (Final) |
|---|---|---|
| Legal basis | Law No. 1 of 2022 (HKPD) | PP No. 34 of 2017 |
| Tax authority | Regional (Bapenda) | National (DJP) |
| Rate | 10% | 10% |
| Who bears the tax | Guest (consumption tax) | Owner (income tax) |
| Calculation base | Gross rental rate (guest-facing) | Gross rental income (owner-received) |
| Filing deadline | 15th of following month | 15th of following month |
| Filing portal | Coretax (via Bapenda integration) | Coretax (DJP) |
| Consequence of non-filing | Regional penalties + interest | DJP audit risk + administrative fine |
This is where many villa owners make a costly error. Because both taxes are 10%, it is tempting to assume they are interchangeable or that paying one exempts you from the other. They do not. Both are legally distinct obligations, and failing to meet either one creates separate liability.
The Mathematical Demonstration: What Your Net Profit Actually Looks Like
Let us work through the calculation precisely using a concrete example. A guest books your Bali villa for a nightly rate of €200. The booking is made through Airbnb, which charges a 15% host service fee on the net payout.
The gross guest-facing price is €200. This is the base for PBJT.
The platform fee is 15% × €200 = €30.
Your gross owner-received revenue is €200 − €30 = €170. This is effectively the base for PPh (though note that PP 34/2017 uses the full contractual value in some interpretations — always confirm with your tax advisor).
Using the full gross of €200 as the conservative and legally safer basis for both calculations:
$$\text{Net} = \text{Gross} - (\text{PlatformFee}) - (\text{Gross} \times 0.10) - (\text{Gross} \times 0.10)$$
$$\text{Net} = 200 - 30 - (200 \times 0.10) - (200 \times 0.10)$$
$$\text{Net} = 200 - 30 - 20 - 20 = \mathbf{130}$$
Your effective net revenue per €200 night is €130, representing a combined tax-and-fee load of 35%. For owners who have been calculating their yields based on the gross nightly rate without accounting for this full tax burden, the gap between expected and actual profitability can be substantial.
The Real Distribution of a €200 Nightly Rate: An Infographic Description
[Infographic brief for designer — pie chart, color scheme: deep navy background, gold segments, white labels]
Title: "Where Does Your €200 Bali Villa Night Go? (2026)"
Segments:
- PBJT — Local Tax (Bapenda): €20 — 10% — color: #e63946 (red)
- PPh — National Income Tax (DJP): €20 — 10% — color: #f4a261 (orange)
- Platform Fee (e.g., Airbnb 15%): €30 — 15% — color: #457b9d (blue)
- Staff & Operational Costs (est. 20%): €40 — 20% — color: #a8dadc (light blue)
- Maintenance Reserve (est. 5%): €10 — 5% — color: #6d6875 (purple)
- Owner Net Profit: €80 — 40% — color: #c9a962 (gold)
Caption: "Based on a €200 nightly rate, standard OTA commission, and full PBJT + PPh compliance. Operational costs are illustrative and vary by property. Generate your personalized breakdown with VillaTax."
Step-by-Step: How to Register and File Through Coretax in 2026
Navigating Coretax for the first time is intimidating. The platform is powerful but not always intuitive, particularly for foreign nationals operating through nominee structures or PT PMA entities. This step-by-step guide walks you through the complete process from initial account activation to monthly filing.
Step 1: Activate Your Coretax Account
Navigate to the Coretax portal at coretax.pajak.go.id. You will need your Indonesian Tax Identification Number (NPWP). If you are a foreign owner operating through a PT PMA, use the company's NPWP, not your personal foreign tax ID. If you do not yet have an NPWP, this must be obtained first through the nearest DJP Kantor Pelayanan Pajak (KPP).
The activation process requires identity verification. Indonesian nationals use their NIK (national identity number). Foreign nationals use their passport number plus the company's deed of establishment. Allow 2-3 business days for account verification.
Step 2: Verify Your Tax Obligations Profile
Once your account is active, review the tax obligations (kewajiban perpajakan) listed on your dashboard. For a villa operation, you should see at minimum: PPh Final (rental income, periodic), and PPn (VAT, if your annual revenue exceeds IDR 4.8 billion). If PBJT appears in your profile, it means the Coretax integration with your regional Bapenda is active — an increasingly common configuration in Badung and Gianyar regencies.
Step 3: Connect Your Revenue Data
The most efficient approach is to connect VillaTax directly to your Coretax account. VillaTax integrates with your OTA dashboards (Airbnb, Booking.com, Agoda) and your property management system, automatically pulling booking revenue data each month. This eliminates manual data entry — one of the primary sources of filing errors.
Step 4: Generate Your Kode Billing
For each tax type (PBJT and PPh), you need a separate Kode Billing. In Coretax, navigate to Pembayaran → Buat Kode Billing. Select the correct tax period (masa pajak), the correct tax type code (17 for PPh Final rental income; for PBJT, refer to your regional Bapenda's integration code), and enter the tax base amount and calculated tax liability. The system generates a 15-digit Kode Billing valid for 48 hours.
With VillaTax, this step is replaced by a single button. The platform calculates both obligations from your revenue data and generates both Kode Billings simultaneously, ready to copy into your bank payment interface or e-wallet.
Step 5: Pay Through Your Bank or e-Wallet
Kode Billings can be paid through any Indonesian bank (BCA, BNI, BRI, Mandiri, CIMB Niaga), ATM, mobile banking, or approved e-wallet services including OVO and GoPay. After payment, the system automatically updates your Coretax account to reflect the settled obligation. Save the payment reference (Nomor Transaksi Penerimaan Negara, NTPN) — this is your proof of payment and must be referenced in your monthly declaration.
Step 6: Submit Your Monthly Declaration (SPT Masa)
By the 15th of the following month, submit your SPT Masa through Coretax. For PPh Final on rental income, this is a straightforward declaration of total rental income, calculated tax, and the NTPN of your payment. Attach any supporting documents (booking summaries, OTA payout statements) that substantiate the declared revenue figure.
For PBJT, the declaration process varies slightly by regency. Badung and Gianyar, which cover most tourist villa areas including Seminyak, Canggu, Ubud, and Nusa Dua, have the most developed Coretax-Bapenda integration and largely mirror the PPh filing flow.
flowchart TD
A[Activate Coretax Account] --> B[Verify Tax Obligations]
B --> C[Connect Revenue Data via VillaTax]
C --> D[Auto-Calculate PBJT and PPh]
D --> E[Generate Kode Billing x2]
E --> F[Pay via Bank or e-Wallet]
F --> G[Save NTPN Reference]
G --> H[Submit SPT Masa by 15th]
H --> I{Filing Complete}
I -->|Yes| J[Compliance Confirmed]
I -->|No| K[Late Penalty Notice]
style A fill:#c9a962,color:#0c0e14
style J fill:#10b981,color:#fff
style K fill:#e63946,color:#fff
Comparison: Manual Filing vs VillaTax for Coretax Compliance
Managing your Coretax obligations manually is possible — the DJP portal is publicly accessible, and many villa owners do navigate it themselves. But the time cost, error risk, and complexity penalty are substantial. Here is an honest comparison:
| Task | Manual Process | VillaTax |
|---|---|---|
| Revenue data entry | 30-60 min/month | Automatic (OTA sync) |
| PBJT calculation | Manual spreadsheet | Auto-calculated |
| PPh calculation | Manual spreadsheet | Auto-calculated |
| Kode Billing generation | 20-45 min per code | 1 click, both codes |
| Filing deadline reminder | Self-managed | Automated alerts |
| Late filing risk | High (human error) | Low (automated reminders) |
| Audit documentation | Manual compilation | Auto-generated reports |
| Monthly time cost | 3-5 hours | 15-20 minutes |
| Cost | Free (your time) | Subscription-based |
| Language support | Bahasa Indonesia only | EN, FR, DE, ES, ID |
| Error rate | Varies (user-dependent) | Near zero (validated data) |
For a villa owner generating IDR 50 million per month in rental revenue, a single missed or incorrect PBJT filing can result in penalties of IDR 2% per month on the outstanding tax — far exceeding the cost of a VillaTax subscription.
Beyond VillaTax, KYC-Flow can help verify the legal structures of your management partners, and Contract-Sign streamlines the digital signing of rental agreements that serve as supporting documentation for your tax filings. Explore the complete OPERIUM product catalog for tools designed for regulated business operations.
Bali Villa Compliance in 2026: The Broader Regulatory Context
PBJT and PPh are the tax layer of a much broader compliance transformation affecting Bali's villa sector in 2026. Understanding the tax obligations in isolation, without grasping the full regulatory environment, is a recipe for missing critical deadlines or misallocating compliance resources.
The March 31, 2026 OTA Listing Compliance Deadline
By March 31, 2026, all properties listed on major online travel platforms in Indonesia must hold verified business licenses, including a valid NIB (Nomor Induk Berusaha) with the correct KBLI classification code for their property type. Code 55193 applies specifically to villa accommodation. Properties that fail to achieve this status risk removal from Airbnb, Booking.com, and other platforms — a potentially catastrophic revenue event for owners who rely entirely on OTA bookings.
According to industry analysts tracking Bali's compliance transition, this represents one of the most coordinated regulatory efforts the island's accommodation sector has seen in over a decade. The licensing framework is sequential: legal entity first, then NIB, then zoning verification (KKPR/RDTR), then building permit (PBG), then safety certification (SLF). Tax compliance — including Coretax registration — sits on top of this licensing stack. You cannot be fully compliant without both.
PT PMA vs Individual Ownership: Tax Implications
Foreign villa owners almost universally operate through PT PMA (Penanaman Modal Asing) structures. The tax implications differ from those of Indonesian nationals holding property personally.
For a PT PMA, corporate income tax (PPh Badan) applies at 22% on net profit. However, villa rental income derived from the property itself can still be subject to PPh Final at 10% on gross revenue under PP 34/2017, depending on how the rental is structured in the company's books. The interaction between PPh Final and PPh Badan is one of the most technically complex areas of Indonesian tax law for foreign investors, and getting it wrong in either direction — over-reporting or under-reporting — creates audit exposure.
VillaTax supports PT PMA tax profiles with automatic detection of the correct tax regime based on your entity structure and revenue classification.
Enforcement Reality: What the DJP Is Actually Doing
The DJP's enforcement posture in Bali has shifted meaningfully in 2025-2026. Beyond the Coretax activation push — with 191,348 accounts activated and ongoing outreach through 236 student volunteers — the DJP has been systematically cross-referencing OTA data with declared rental income. Properties appearing on major booking platforms without corresponding tax declarations are being flagged for examination letters (Surat Permintaan Penjelasan Data dan/atau Keterangan, or SP2DK).
An SP2DK is not yet an audit — it is a request for explanation. But failure to respond adequately within 30 days escalates the case to a full examination. The financial and reputational cost of a DJP audit — including potential back taxes, penalty interest at 2% per month on underpaid amounts, and a 150% surcharge for deliberate evasion — far outweighs the cost of proactive compliance.
The ROI of Tax Compliance: Why Getting This Right Protects Your Investment
Tax compliance is not merely a regulatory burden. When properly structured, it actively protects and enhances the value of your Bali villa investment.
Property Value and Saleability
A villa with a clean Coretax compliance history — verifiable through the DJP's tax clearance certificate (Surat Keterangan Fiskal, SKF) — is significantly more attractive to buyers than one with outstanding tax liabilities or gaps in filing history. Foreign investors acquiring Bali villas through PT PMA transfers routinely conduct tax due diligence as part of their acquisition process. A clean SKF can justify a price premium and accelerate closing timelines.
Financing and Insurance
Indonesian banks offering commercial property loans, including some facilities available to PT PMA entities, typically require three years of clean tax filings as a condition of credit approval. Similarly, premium villa insurance products increasingly require evidence of legal and tax compliance as a condition of coverage. Operating outside the tax system is not just legally risky — it locks you out of the financial infrastructure that underpins a professional real estate portfolio.
The Numbers: ROI Calculation for VillaTax at Scale
Consider a mid-range Bali villa generating IDR 600 million (approximately €36,000) in annual gross rental revenue. At 10% PBJT and 10% PPh, total tax liability is IDR 120 million per year — IDR 10 million per month.
A single month of incorrect filing — using the wrong tax base, the wrong period code, or the wrong Kode Billing — can result in an administrative penalty of IDR 100,000 to IDR 1,000,000 per declaration, plus 2% monthly interest on the underpaid amount. If the error persists for six months before discovery (a common scenario without automated reconciliation), the interest alone on a IDR 5 million underpayment accumulates to IDR 600,000 — and the correction process requires engaging a tax consultant at IDR 500,000 to IDR 2,000,000 per engagement.
The cost of VillaTax across a full year is a fraction of a single corrective engagement. For owners with multiple properties, the ROI compounds proportionally.
For additional revenue protection tools, ChurnAlert can help property managers monitor guest retention and booking patterns, while FeedbackPulse collects structured guest reviews that support premium pricing and occupancy rates.
FAQ — Frequently Asked Questions
What is Coretax and does it apply to my Bali villa?
Coretax is Indonesia's new centralized tax administration platform, launched in 2025 by the Directorate General of Taxation (DJP). It applies to all taxpayers with Indonesian tax obligations, including villa owners generating rental income. If your villa is listed on any OTA platform, Coretax almost certainly already has transaction data linked to your NPWP. Registration and activation are legally mandatory.
What is the difference between PBJT and PPh for villa rentals?
PBJT (Pajak Barang dan Jasa Tertentu) is a local consumption tax of 10% levied by the regional government (Bapenda) on accommodation services. It is paid by the guest but collected and remitted by the villa owner. PPh Final is a national income tax of 10% on gross rental revenue, paid by the villa owner to the DJP. Both apply simultaneously — failing to pay either creates separate legal liability.
How do I calculate my net profit after taxes in Bali?
The standard formula for net profit calculation after platform fees and both taxes is: Net = Gross − PlatformFee − (Gross × 0.10) − (Gross × 0.10). For a €200 nightly rate with a 15% platform fee: Net = 200 − 30 − 20 − 20 = €130. Your effective net is 65% of the gross nightly rate before operational costs.
What is a Kode Billing and how do I generate one in Coretax?
A Kode Billing is a unique 15-digit payment code generated in the Coretax portal that links a specific tax payment to your taxpayer account and the correct fiscal period. You need a separate Kode Billing for PBJT and PPh each month. Manual generation takes 20-45 minutes per code. VillaTax generates both codes in a single click from your connected revenue data.
What happens if I miss the 15th of the month filing deadline?
Late filing of your SPT Masa triggers an administrative penalty of IDR 100,000 per declaration for individual taxpayers (IDR 1,000,000 for corporate taxpayers). Late payment triggers a 2% per month interest charge on the unpaid tax amount. These accumulate monthly until settled. The DJP also uses late filings as a trigger for examination letters (SP2DK) and potential full audits.
How many taxpayers have activated Coretax in Bali?
As of January 15, 2026, 191,348 taxpayers had activated their Coretax accounts in Bali, according to the DJP Bali Regional Office. An additional 2,224 annual tax returns had already been filed through the system by January 12, 2026. The DJP has deployed 236 student volunteers across nine universities in Bali to support ongoing activation and filing assistance.
Do I need a local tax consultant to use Coretax?
Not necessarily. For straightforward villa rental income with standard PBJT and PPh Final obligations, VillaTax provides all the automation needed to generate Kode Billings, calculate tax liabilities, and track filing deadlines — without requiring a tax consultant for routine monthly compliance. Complex situations involving PT PMA corporate structures, multiple properties, or back-tax regularization benefit from professional advice.
What is the Indonesian government's tax revenue target for Bali tourism?
The Indonesian government has set a target to increase tax revenue collection from Bali's tourism sector by 15% through Coretax automation and OTA data integration. This objective is documented in the Ministry of Finance's digital taxation transformation strategy. Coretax's direct data connection with booking platforms is the primary mechanism for achieving this target by eliminating unreported rental transactions.
Can VillaTax handle both PBJT and PPh in one workflow?
Yes. VillaTax is designed specifically for Bali villa owners managing dual tax obligations. The platform syncs with your OTA revenue data, calculates both tax liabilities, generates both Kode Billings, and provides filing deadline reminders for both PBJT (Bapenda) and PPh (DJP) — all within a single dashboard. Support is available in English, French, German, Spanish, and Indonesian.
What documentation do I need to keep for a Coretax audit?
For each monthly filing period, retain: OTA booking summaries showing gross revenue, Kode Billing references, NTPN payment confirmation numbers, SPT Masa filing confirmation, and any supporting contracts or rental agreements. VillaTax automatically archives all of this documentation in exportable format, creating an audit-ready file for each fiscal year.
Conclusion: Coretax Compliance Is Now Table Stakes for Bali Villa Owners
The era of informal villa taxation in Bali is over. With 191,348 taxpayers activated on Coretax, OTA platforms reporting transaction data directly to the DJP, and a March 31, 2026 compliance deadline forcing licensing regularization across the entire accommodation sector, the question for villa owners in 2026 is not whether to comply with Coretax — it is whether to do so efficiently or expensively.
The mathematics are clear: on a €200 nightly rate, PBJT and PPh together represent €40 in mandatory tax obligations. Managing these correctly through an automated platform like VillaTax costs a fraction of a single corrective tax engagement and eliminates the 3-5 hours of monthly administrative work that manual Coretax navigation requires.
Start with VillaTax today. Connect your OTA data, generate your first Kode Billings in one click, and file your first fully automated SPT Masa before the 15th. Explore the full OPERIUM business tool ecosystem for 19 SaaS solutions built for modern, compliant business operations across Southeast Asia.