What the tax office reported
Tax revenue in Bali totalled Rp 12.69 trillion in the third quarter of 2026. The same period of 2025 brought in Rp 11.66 trillion, so growth is 8.91%. The figures were given by Darmawan, head of the Directorate General of Taxes (DJP) regional office for Bali. He spoke in Denpasar on Sunday, 1 November 2026, according to the Antara news agency.
Darmawan said tax relaxation contributed to the rise. That term covers measures where administrative sanctions on late or non-compliant taxpayers are reduced or waived. It refers to penalties and interest, not to the tax itself.
How the penalty reduction works
The size of the reduction depends on the programme's criteria and conditions. Administrative sanctions can be reduced by 25%, 50% or 100%. The official stressed that this is not a tax amnesty, which Indonesians call pemutihan. The principal tax owed must still be paid in full.
The reduction is not granted automatically. A taxpayer has to file a request personally through Coretax DJP, the tax office's digital system. Terms and deadlines are published at www.pajak.go.id/PSA. The official reminded taxpayers that the programme has submission deadlines and special requirements, so these should be checked before applying.
Which sectors drove growth
Nearly every sector of the Bali economy paid more tax than a year earlier. Wholesale and retail trade grew 3.66%. Accommodation and food service, which covers hotels, villas and restaurants, grew 6.86%. Manufacturing added 7.93%.
The sharpest rises came from public administration and mandatory social security (+25.43%) and real estate (+19.67%). The source does not break down what built up the real estate figure. It is a sector total, not a measure for any single villa or district.
Revenue by tax type
Corporate income tax (PPh 25/29 Badan) brought in Rp 3.24 trillion. Domestic value added tax (PPN DN) yielded Rp 3.37 trillion. Salary withholding tax (PPh 21) came to Rp 2.29 trillion, and final income tax (PPh Final) contributed Rp 2.33 trillion. Personal income tax (PPh 25/29 Orang Pribadi) raised Rp 420 billion.
The article names no rates or conditions for individual taxes, so these totals cannot be used to calculate the tax burden on a specific villa.
Why it matters for residents and business
The tax office points to Coretax as the channel for penalty relief requests. For anyone with accumulated penalties, the window is bounded by deadlines and easy to miss if you wait for an automatic decision.
Foreign villa owners and PT PMA companies (Indonesian legal entities with foreign capital) have a reason to review their tax standing. If you have unpaid penalties or interest, find out in advance whether your case falls within the programme.