Bali Tax Office: No Specific Programme Targeting Landlords Yet
The Bali Regional Office of the Directorate General of Taxes (DJP) has confirmed that there is currently no specific programme aimed at owners of rental houses or boarding houses, as tax supervision is carried out in a measured manner.
“To date, there is no specific work programme that specifically targets owners of rental houses or rental properties,” said Darmawan, Head of the DJP Bali Regional Office, in Denpasar on Wednesday.
He explained that supervision is not conducted solely based on the ownership of rental houses, but by considering the overall profile and compliance risk level of the taxpayer. In carrying out its supervisory function, his office uses a data-based and risk analysis approach, while observing the principles of fairness, proportionality, and the economic conditions of the community.
The characteristics of rental property owners are diverse, including individuals who own rental houses on a small scale as a source of income. Therefore, supervision is carried out in a measured and proportional manner, prioritising a persuasive and educational approach, as the taxation of income from property rentals is not a new type of tax.
Although there is no specific programme targeting landlords or boarding house owners, he noted that supervision still refers to risk analysis. This analysis is based on the tax subject, tax type, and tax object that are dominant sectors in the Bali region.
In accordance with the self-assessment principle in Indonesian taxation, he urged taxpayers to fulfil their tax obligations by trusting them to calculate, pay, and report their own tax payable. His office utilises data from various sources to obtain a more complete picture of economic activity and tax compliance, obtained through intensification and extensification activities, including support from the Coretax system.
“We continue to coordinate with local governments regarding the imposition of taxes on taxpayers, both under the authority of the central government and local governments,” Darmawan stated.