Taxation

Do not neglect to register your Hotel and Restaurant Tax as well as Groundwater Tax to avoid administrative sanctions and fines.

For time and cost efficiency, entrust the registration and reporting process to Reborn Terra.

01

Hotel and Restaurant Tax Registration

Requirements for Regional Taxpayer Identification Number (NPWPD) Application for Hotel and Restaurant Businesses:
  1. Ensure the OSS Account is active and verified.
  2. Log in to the OSS System.
  3. Access the LKPM Reporting Menu.
  4. Select the Reporting Period.
  5. Fill in the Investment Realization Form (including investment value, employment, production realization, and investment constraints, if any).
  6. Upload Supporting Documents.
  7. Verify and submit the report.
  8. Save the submission receipt as part of the company’s internal documentation.

02

Groundwater Tax Registration (ABT)

Requirements for Regional Taxpayer Identification Number (NPWPD) Application for Groundwater Users:
  1. Completed NPWPD Registration Form
  2. Copy of Owner’s/Manager’s ID (KTP)
  3. Copy of Groundwater Extraction Permit issued by the competent authority
  4. Copy of Deed of Establishment (if a legal entity) and the company’s Tax ID (NPWP)
  5. Business Location Map
  6. Installation of Water Meter (Mandatory)
  7. Copy of Business Identification Number (NIB)
  8. Power of Attorney with Proper Stamp Duty (Rp10,000) if the registration is not handled directly by the taxpayer
  9. Statement of Commitment to obtain a Groundwater Extraction Permit (if not yet available)
  10. Recommendation/Statement Letter from the Provincial Department of Manpower and Energy & Mineral Resources

03

PHR and ABT Tax Reporting

Timely reporting of Hotel and Restaurant Tax (PHR) and Groundwater Tax (ABT) must be carried out before tax payment to avoid overpayment or underpayment issues. Late submissions are subject to significant penalty fees.

Reborn Terra will assist in the accurate and efficient reporting of your PHR and ABT taxes, ensuring compliance and peace of mind.

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About Reborn Terra

Your Trusted Partner in Every Step of Business Legality.

Reborn Terra, powered by PT Bersama Kita Legal, is a company specializing in business licensing, legal compliance, and legal and business intelligence services. We are here to simplify every step of your business journey in Indonesia by providing professional, fast, secure, and efficient solutions. With an experienced team and a deep understanding of legal regulations, we are committed to being a reliable strategic partner for clients in every legal and business need.

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