{"id":252895,"date":"2025-07-05T17:32:36","date_gmt":"2025-07-05T10:32:36","guid":{"rendered":"https:\/\/nawacita.co\/?p=252895"},"modified":"2025-07-05T17:32:36","modified_gmt":"2025-07-05T10:32:36","slug":"daftar-jenis-olahraga-yang-kena-pajak","status":"publish","type":"post","link":"https:\/\/nawacita.co\/index.php\/2025\/07\/05\/daftar-jenis-olahraga-yang-kena-pajak\/","title":{"rendered":"Daftar Jenis Olahraga yang Kena Pajak Hiburan, Golf Termasuk?"},"content":{"rendered":"

Daftar Jenis Olahraga yang Kena Pajak Hiburan, Ada Biliar Hingga Padel<\/h1>\n

JAKARTA, Nawacita<\/a><\/strong> – Daftar Jenis Olahraga yang Kena Pajak Hiburan, Pemerintah Provinsi DKI Jakarta mulai menerapkan kebijakan baru perpajakan untuk sektor olahraga rekreasi pada 2025. Sebanyak 21 fasilitas olahraga yang dikomersialkan akan dikenakan Pajak Barang dan Jasa Tertentu (PBJT) dalam kategori jasa kesenian dan hiburan.<\/p>\n

Kebijakan ini tertuang dalam Keputusan Kepala Bapenda DKI Jakarta No. 257 Tahun 2025. Adapun tarif yang dikenakan sebesar 10 persen, berlaku atas berbagai bentuk pembayaran seperti sewa lapangan, pemesanan (booking fee), penjualan tiket masuk, hingga paket layanan.<\/p>\n

“Fungsi beberapa jenis olahraga telah bergeser. Dari yang semula merupakan aktivitas kebugaran, kini banyak yang menjadi layanan rekreasi komersial dengan nilai ekonomi yang menggiurkan,” tulis akun resmi Instagram @pajakku seperti dikutip di Jakarta, Jumat (4\/7\/2025).<\/p>\n

\n

Berikut daftar fasilitas olahraga yang dikenakan PBJT dikutip dari Keputusan Kepala Badan Pendapatan Daerah DKI Jakarta No 257 Tahun 2025:<\/p>\n

Kategori Tempat dan Aktivitas<\/h3>\n
    \n
  1. Bowling<\/li>\n
  2. Biliar<\/li>\n
  3. Berkuda<\/li>\n
  4. Ice skating<\/li>\n
  5. Panjat tebing<\/li>\n
  6. Atletik\/lari<\/li>\n
  7. Kebugaran (fitness center, termasuk yoga, pilates, dan zumba)<\/li>\n
  8. Kolam renang<\/li>\n
  9. Sasana tinju\/bela diri<\/li>\n
  10. Jetski<\/li>\n
  11. Padel<\/li>\n<\/ol>\n

    Baca Juga:\u00a0Daftar Olahraga Paling Aneh di Dunia<\/a><\/strong><\/p>\n

    Kategori Lapangan<\/h3>\n
      \n
    1. Tenis<\/li>\n
    2. Futsal, sepak bola, dan mini soccer<\/li>\n
    3. Bulu tangkis<\/li>\n
    4. Basket<\/li>\n
    5. Voli<\/li>\n
    6. Tenis meja<\/li>\n
    7. Panahan<\/li>\n
    8. Menembak<\/li>\n
    9. Squash<\/li>\n
    10. Bisbol\/sofbol<\/li>\n<\/ol>\n
      \"Daftar<\/a>
      Daftar Jenis Olahraga yang Kena Pajak Hiburan, Ada Biliar Hingga Padel.<\/figcaption><\/figure>\n

      Khusus olahraga padel yang saat ini sedang naik daun di kalangan masyarakat perkotaan, DKI Jakarta menilai aktivitas ini sudah dikomersialkan dan termasuk hiburan berbayar. Maka, mulai 2025, fasilitas padel secara resmi akan dipajaki.<\/p>\n

      Kebijakan ini muncul seiring meningkatnya popularitas olahraga sebagai gaya hidup dan kegiatan sosial berbayar. Pemerintah daerah berupaya menciptakan keadilan fiskal antar sektor hiburan dan mendorong transparansi pengawasan usaha.<\/p>\n

      “Perlakuan pajak antar sektor serupa tetap harus konsisten dan adil, baik bagi pelaku usaha maupun konsumen,” tulis @pajakku.<\/p>\n

      Bagaimana dengan golf?<\/h3>\n

      Meski masuk dalam kategori olahraga eksklusif dan berbayar, golf tidak dikenakan Pajak Hiburan atau PBJT. Namun ini bukan berarti bebas pajak. Pajak untuk aktivitas golf dipungut melalui jalur lain, yaitu Pajak Pertambahan Nilai (PPN).<\/p>\n

      Sesuai Peraturan Menteri Keuangan (PMK) No. 70 Tahun 2022, fasilitas dan layanan golf dianggap sebagai jasa komersial, bukan hiburan publik. Oleh karena itu, semua bentuk layanan seperti penyewaan lapangan, alat, dan perlengkapan golf dikenakan PPN oleh pemerintah pusat, bukan PBJT oleh pemda.<\/p>\n

      Hal ini juga didasarkan pada Putusan Mahkamah Konstitusi No. 52\/PUU-IX\/2011, yang menyatakan bahwa golf tidak termasuk dalam definisi hiburan, sehingga pemda tidak bisa lagi menarik pajak hiburan atas aktivitas ini. Sebelumnya, golf sempat dikenakan dua pajak sekaligus: PPN dari pusat dan PBJT dari daerah.<\/p>\n

      cnbnws.<\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

      Daftar Jenis Olahraga yang Kena Pajak Hiburan, Ada Biliar Hingga Padel JAKARTA, Nawacita – Daftar Jenis Olahraga yang Kena Pajak Hiburan, Pemerintah Provinsi DKI Jakarta mulai menerapkan kebijakan baru perpajakan untuk sektor olahraga rekreasi pada 2025. Sebanyak 21 fasilitas olahraga yang dikomersialkan akan dikenakan Pajak Barang dan Jasa Tertentu (PBJT) dalam kategori jasa kesenian dan […]<\/p>\n","protected":false},"author":1386,"featured_media":252896,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,2],"tags":[96917,20920,83051,96915,44379,522,77796,96916,94576,71801,96918],"class_list":["post-252895","post","type-post","status-publish","format-standard","has-post-thumbnail","category-lifestyle","category-nasional","tag-berkuda","tag-biliar","tag-bowling","tag-daftar-jenis-olahraga","tag-futsal","tag-golf","tag-kolam-renang","tag-olahraga-rekreasi","tag-padel","tag-pajak-hiburan","tag-pbjt"],"yoast_head":"\nDaftar Jenis Olahraga yang Kena Pajak Hiburan, Golf Termasuk? - Nawacita<\/title>\n<meta name=\"description\" content=\"JAKARTA, Nawacita - Daftar Jenis Olahraga yang Kena Pajak Hiburan, Pemerintah Provinsi DKI Jakarta mulai menerapkan kebijakan\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nawacita.co\/index.php\/2025\/07\/05\/daftar-jenis-olahraga-yang-kena-pajak\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Daftar Jenis Olahraga yang Kena Pajak Hiburan, Golf Termasuk? - Nawacita\" \/>\n<meta property=\"og:description\" content=\"JAKARTA, Nawacita - Daftar Jenis Olahraga yang Kena Pajak Hiburan, Pemerintah Provinsi DKI Jakarta mulai menerapkan kebijakan\" \/>\n<meta property=\"og:url\" content=\"https:\/\/nawacita.co\/index.php\/2025\/07\/05\/daftar-jenis-olahraga-yang-kena-pajak\/\" \/>\n<meta property=\"og:site_name\" content=\"Nawacita\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nawacitaco-1763136813898723\/?ref=aymt_homepage_panel\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-05T10:32:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/nawacita.co\/wp-content\/uploads\/2025\/07\/golf-padel-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"430\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Redy Agustino\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@nawacit4\" \/>\n<meta name=\"twitter:site\" content=\"@nawacit4\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Redy Agustino\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/nawacita.co\\\/index.php\\\/2025\\\/07\\\/05\\\/daftar-jenis-olahraga-yang-kena-pajak\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/nawacita.co\\\/index.php\\\/2025\\\/07\\\/05\\\/daftar-jenis-olahraga-yang-kena-pajak\\\/\"},\"author\":{\"name\":\"Redy Agustino\",\"@id\":\"https:\\\/\\\/nawacita.co\\\/#\\\/schema\\\/person\\\/88d98d5ad579a294c4cbcedcc622ee5e\"},\"headline\":\"Daftar Jenis Olahraga yang Kena Pajak Hiburan, Golf Termasuk?\",\"datePublished\":\"2025-07-05T10:32:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/nawacita.co\\\/index.php\\\/2025\\\/07\\\/05\\\/daftar-jenis-olahraga-yang-kena-pajak\\\/\"},\"wordCount\":424,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/nawacita.co\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/nawacita.co\\\/index.php\\\/2025\\\/07\\\/05\\\/daftar-jenis-olahraga-yang-kena-pajak\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/nawacita.co\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/golf-padel-1.jpg\",\"keywords\":[\"Berkuda\",\"Biliar\",\"Bowling\",\"Daftar Jenis Olahraga\",\"Futsal\",\"golf\",\"Kolam Renang\",\"Olahraga Rekreasi\",\"Padel\",\"pajak hiburan\",\"PBJT\"],\"articleSection\":[\"LifeStyle\",\"Nasional\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/nawacita.co\\\/index.php\\\/2025\\\/07\\\/05\\\/daftar-jenis-olahraga-yang-kena-pajak\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/nawacita.co\\\/index.php\\\/2025\\\/07\\\/05\\\/daftar-jenis-olahraga-yang-kena-pajak\\\/\",\"url\":\"https:\\\/\\\/nawacita.co\\\/index.php\\\/2025\\\/07\\\/05\\\/daftar-jenis-olahraga-yang-kena-pajak\\\/\",\"name\":\"Daftar Jenis Olahraga yang Kena Pajak Hiburan, Golf Termasuk? 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