Jakarta continues to solidify its position as the center of the country's creative and entertainment industries through the widespread holding of national and international scale music concerts. The high public enthusiasm for these various music performances is clearly visible from the rapid ticket sales, including the high interest in early bird promo tickets often offered by promoters.
Behind the festive stage and high audience enthusiasm, the activities of this entertainment industry apparently hold great potential in supporting the regional financial system. Based on the latest regulation, namely the DKI Jakarta Province Regional Regulation Number 1 of 2024, music performances are now officially categorized as one of the objects of the Specific Goods and Services Tax (PBJT) on Art and Entertainment Services.
This entertainment tax is a type of levy charged directly to the final consumer or the audience enjoying the entertainment service. The collection mechanism is applied to every purchase of music concert admission tickets or other forms of payment required to watch the show.
The PBJT rate for the art and music concert sector is set at 10 percent of the ticket price paid by the buyer. This levy is managed directly by the Regional Revenue Agency (Bapenda) of DKI Jakarta, so that all proceeds go into the regional treasury as Regional Original Revenue (PAD) to finance various developments in the capital city.
