Indonesia: Indonesia Bali Tax Office Explains Diving Business Tax Aspects

On 8 October 2026, the Regional Tax Office (Kanwil DJP) of Bali launched a dedicated podcast episode under the “Kecak” series to clarify tax obligations for diving business operators. This initiative forms part of the Directorate General of Taxes’ (DJP) broader sectoral outreach strategy, targeting the marine tourism segment that significantly contributes to Bali’s economy. The podcast covers income tax (PPh), value-added tax (VAT), and regional tax nuances specific to diving service providers, referencing Law No. 7 of 2021 on Harmonization of Tax Regulations and relevant Minister of Finance Regulations (PMK). The session aims to reduce informal sector leakage and improve voluntary compliance among small and medium enterprises in the tourism supply chain.

Key Takeaways

  • Sector-Specific Guidance: The tax authority addresses unique challenges in the diving industry, such as cross-border digital payments, equipment import duties, and guide certification fees, providing clear categorization for tax treatment.
  • Digital Outreach Channel: Utilizing podcast format via Instagram Live and Spotify expands reach to younger entrepreneurs and foreign-operated dive centers, complementing traditional seminars and increasing accessibility of tax education.

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.

Source: Read Official Announcement