Published: 2025-10-01
Penyesuaian Tarif PBJT atas Jasa Hiburan Tertentu Dalam Menunjang Daya Saing Jakarta Sebagai Global City (Studi Kasus UU No 2 Tahun 2024 Tentang Provinsi Daerah Khusus Jakarta)
DOI: 10.35870/jemsi.v11i5.5438
Downloads
Abstract
This study aims to analyze the adjustment of the Tax on Certain Goods and Services (PBJT) rates in the entertainment sector in Jakarta following the enactment of Law Number 2 of 2024 concerning the Jakarta Special Region, as well as the economic impact of this new policy on the entertainment industry in the region. The relocation of Indonesia’s capital from Jakarta to the Nusantara Capital City (IKN) in East Kalimantan, through Law Number 3 of 2022, forces Jakarta to adapt to new challenges to maintain its position as the national economic center. Currently, the entertainment sector in Jakarta still significantly contributes to Regional Original Revenue (PAD) through PBJT revenue, regulated by Law Number 1 of 2022 on Financial Relations between the Central and Regional Governments (UU HKPD) with a tax rate range of 40% - 75% and Law No. 2 of 2024, with a tax rate range of 25% - 75% for certain entertainment services. This research employs a qualitative approach with a literature review method. Data are obtained through document analysis and interviews with stakeholders, including entertainment industry players, related associations, and government representatives. This study also evaluates a comparison of entertainment tax rate policies in Southeast Asian countries, such as Thailand, Malaysia, Vietnam, and the Philippines, to understand how the tax policy implemented in Jakarta may affect the city’s competitiveness as a global city. Several entertainment industry players have filed judicial reviews in the Constitutional Court, arguing that high entertainment tax rates could harm their constitutional rights and reduce Jakarta’s competitiveness in the global city index. The findings of this study are expected to provide deeper insights into the impact of tax policy changes on the entertainment sector in Jakarta and to offer recommendations for the government in establishing tax policies that support economic sustainability and Jakarta's competitiveness as a global city.
Keywords
Adjustment of PBJT Rates on Certain Art and Entertainment Services ; Jakarta Special Region ; Global City Competitiveness
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
-
Issue: Vol. 12 No. 1 (2026)
-
Section: Articles
-
Published: %750 %e, %2025
-
License: CC BY 4.0
-
Copyright: © 2025 Authors
-
DOI: 10.35870/jemsi.v11i5.5438
AI Research Hub
This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.
Hendra Kurniawan
Logistax, BSD City, Ruko Golden Road Jl. Pahlawan Seribu No.46 Blok C27, Lengkong Wetan, Kec. Serpong, Kota Tangerang Selatan, Banten 15322.
Fiter Abadi
Logistax, BSD City, Ruko Golden Road Jl. Pahlawan Seribu No.46 Blok C27, Lengkong Wetan, Kec. Serpong, Kota Tangerang Selatan, Banten 15322.
-
Al Faruq, M. H., Perdana, M. A., & Ruhpinesthi, G. E. (2023). Problematika Pendelegasian Pengaturan Undang-Undang terhadap Peraturan Daerah: Studi Kasus Implementasi Pembentukan Peraturan Daerah tentang Pajak Daerah dan Retribusi Daerah di 3 (Tiga) Daerah. Law Review, 1(1), 39-56.
-
Bae, Y. G. (2023). The Entertainment Industry Gets a (Tax) Break, but AAPIs Don't. Seton Hall J. Legis. & Pub. Pol'y, 48, 799.
-
Darhani, A. P. P., & Wijaya, S. (2022). Pajak pertambahan nilai jasa kesenian dan hiburan atas konten digital pasca harmonisasi peraturan perpajakan. Educoretax, 2(2), 120-144.
-
Indonesia. (2022). Undang-undang nomor 1 tahun 2022 tentang hubungan keuangan antara pemerintah pusat dan pemerintah daerah. Duta Nasindo Semarang.
-
Kalangi, K. N., Pangerapan, S., & Suwetja, I. G. (2025). Analisis penerapan UU Nomor 1 Tahun 2022 tentang HKPD dalam tata cara pemungutan pajak barang dan jasa tertentu serta kontribusinya pada Pendapatan Asli Daerah. Riset Akuntansi dan Portofolio Investasi, 3(2), 466-475.
-
Katili, A. Y., Tomutu, G., Gagulu, I. N., Datau, R., Sumaga, A. N., Bete, S. F., & Liputo, B. B. (2024). Dampak Penerapan Pembayaran Pajak Online Pada Sektor Pajak Barang Dan Jasa Tertentu (Pbjt) Di Kota Gorontalo. INNOVATIVE: Journal Of Social Science Research, 4(1), 7358-7369.
-
Kuantitatif, P. P. (2016). Metode penelitian kunatitatif kualitatif dan R&D. Alfabeta, Bandung.
-
Lee, B. (2023). Bolstering Benefits behind Bars: Reevaluating Earned Income Tax Credit and Social Security Benefits Denials to Inmates. NYUL Rev., 98, 331.
-
Manggiasih, R. A. (2024). Diskresi Pemerintah Daerah Dalam Penetapan Tarif Pajak Hiburan Pasca Implementasi Undang-Undang Nomor 1 Tahun 2022 Tentang Hubungan Keuangan Antara Pemerintah Pusat dan Pemerintah Daerah. UNES Law Review, 6(3), 9662-9674.
-
Purwandari, E. (2021). Implikasi Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Retribusi Daerah Terhadap Penerimaan Bphtb Dan Pelayanan Pertanahan Studi di Kabupaten Pulang Pisau, Provinsi Kalimantan Tengah (Doctoral dissertation, Sekolah Tinggi Pertanahan Nasional).
-
PURWANTO, N. R. A. (2003). PENGELOLAAN PAJAK HIBURAN PADA DINAS PENDAPATAN DAERAH PROPINSI DKI JAKARTA KHUSUSNYA DI SUKU DINAS PENDAPATAN DAERAH KOTA MADYA JAKARTA SELATAN (Doctoral dissertation, Tesis S2).
-
Ridlo, U. (2023). Metode penelitian studi kasus: teori dan praktik. Publica Indonesia Utama.
-
Siregar, A. (2009). Analisis Tingkat Efektivitas Pajak dan Retribusi Daerah Sebagai Pendapatan Asli Daerah (PAD) Sumatera Utara. Skripsi Sarjana, Fakultas Ekonomi Universitas Sumatera Utara: Medan.
-
Yolanda, T. Y., & Umanto, U. (2025). Entertainment Tax in Indonesia and Its Comparison with Malaysia as an Opportunity for Policy Reforms: A Systematic Literature Review. Jurnal Ilmiah Akuntansi Kesatuan, 13(3), 407-418.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.