KILASTOTABUAN.COM, JAKARTA — Kelab malam dapat dikenakan tarif pajak hingga 75 persen. Hal ini tertuang dalam Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Antara Pemerintah Pusat dan Pemerintahan Daerah (HKPD).
Tak hanya itu, diskotek karaoke, bar, hingga tempat pemandian uap akan dikenakan pajak serupa. Tempat-tempat tersebut termasuk ke dalam kategori Pajak Barang dan Jasa Tertentu (PBJT) dan merupakan jenis jasa kesenian dan hiburan.
“Khusus tarif PBJT atas jasa hiburan pada diskotek, karaoke, kelab malam, bar, dan mandi uap/spa ditetapkan paling rendah 40 persen dan paling tinggi 75 persen,” tulis Pasal 58 Ayat 2 aturan tersebut.
Nantinya subjek pajak PBJT akan dikenakan bagi konsumen barang dan jasa tertentu, tak terkecuali kelab malam hingga diskotek.
“Dasar pengenaan PBJT adalah jumlah yang dibayarkan oleh konsumen barang atau jasa tertentu,” tulis Pasal 57 aturan tersebut.
Namun demikian, ketentuan ini tidak bersifat mutlak. Pasalnya, peraturan tersebut mengamanatkan Pemerintah Daerah untuk menerbitkan Peraturan Daerah (Perda) agar menetapkan besaran pajak yang akan dikenakan di masing-masing wilayah.
“Tarif PBJT sebagaimana dimaksud pada ayat 1, ayat 2, dan ayat 3 ditetapkan dengan Perda,” tulis Pasal 58 Ayat 4.
Sementara itu, jenis jasa kesenian dan hiburan lainnya akan dikenakan tarif pajak maksimal 10 persen. Jasa kesenian dan hiburan tersebut antara lain tontonan film, pergelaran kesenian, kontes kecantikan, dan kontes binaraga.
Kemudian, pameran, pertunjukan sirkus, pacuan kuda, permainan ketangkasan, olahraga permainan, rekreasi wahana, hingga panti pijat. (*)
Sumber: CNN Indonesia
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