What Bapenda reported
Bapenda, the Denpasar regional revenue agency, said audits completed by 21 October 2026 had produced assessments of Rp 10.12 billion. Agency head I Nyoman Denny Widya gave the figures on Monday 26 October, NusaBali reported.
The total has three parts. Joint audits with BPK, the national audit board, account for Rp 4.07 billion. Routine audits add Rp 310.54 million. Special audits make up Rp 5.73 billion.
The amounts relate to audits conducted up to 21 October, so the full-year total may still change. These are regional taxes of the city that feed the Denpasar budget.
Not yet a debt
Denny explained that the money is not yet classed as a tax receivable (piutang). It is an amount assessed as payable after an audit. It turns into a receivable only if the taxpayer does not pay under the assessment.
The difference matters to property owners. Before an assessment is issued, the amount can still be discussed and explained. After it, non-payment becomes an overdue obligation that collection steps can target.
575 objects changed function
The agency also validated tax objects in RTHK zones, the city's green open spaces, which are split into Sawah Murni, protected paddy land, and Ekowisata, an ecotourism zone. In total 4,318 taxable objects were recorded, 3,713 in the first zone and 605 in the second.
Of these, 575 objects, about 13.3% of the total, have changed function. The split is 494 in Sawah Murni and 81 in Ekowisata. Denny said the data is the basis for bringing tax records in line with conditions on the ground.
Receivables and field checks
Bapenda is also cleaning up groundwater tax receivables whose collection period has expired. It is validating receivables for the tax on certain goods and services (PBJT) and for the rural and urban land and building tax (PBB-P2), especially where the taxpayer or the property cannot be found.
Roughly 70% of regional tax receivables come from PBB. For that reason, Denny said, field visits are needed to confirm that an object behind an unpaid bill actually exists.
How the agency plans to collect
To improve compliance the agency is preparing summonses for taxpayers, requests for written repayment commitments and instalment facilities within the rules. It is also using fiscal incentives and joint collection with law enforcement under set procedures.
Bapenda describes these figures as a challenge for raising own-source revenue (PAD). It names follow-up on audits, accurate object data and effective collection as the deciding factors.
Instalments are available only under the rules in force in the region. The report does not state terms, deadlines or payment sizes, which must be confirmed with the agency itself.