DKI Jakarta Releases List of Art and Entertainment Services Eligible for Tax Discounts

There are two types of incentives granted to art and entertainment services: a 50% tax discount and a full tax exemption. The PBJT discount rate for these services is 50% of the payable tax amount.

This policy is stipulated in DKI Jakarta Governor’s Decree Number 852 of 2025, which is a derivative of Governor Regulation Number 27 of 2025.

The regulation has been in effect since August 27, 2025.

50% Tax Discount

In detail, the types of art and entertainment services eligible for a 50% tax discount include:

1. Each screening of national films in cinemas
2. National art performances such as music, vocal, dance, or drama arts
3. Exhibitions held in cooperation or coordination with the government
4. Ecological, educational, or cultural attractions
5. Humanitarian social activities, such as charity events or natural disaster relief
6. Sports activities aimed at fostering, popularizing, and improving athletic achievements among communities, students, youth, and employees at the regional and national levels

Tax Exemption

Meanwhile, the types of art and entertainment services granted a full exemption from the principal tax are:

1. Massage services operated by the visually impaired
2. Art performances organized by schools
3. Traditional art or entertainment shows
4. All forms of entertainment organized by the government
5. All forms of traveling entertainment, such as circuses, carousels, night markets, and similar events

The provision of tax reduction or exemption on PBJT for these arts and entertainment services is carried out officially (ex officio). (ASP/KEN)