Taxation ยท KBLI 68130

Tax Consultant for Commercial Estate, Mall, and Shopping Centre

Tax services for mall, shopping centre, and retail zone: SME Final PPh, VAT, PBB, Article 4(2) PPh, restaurant & entertainment tax, multi-tenant.

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What usually goes wrong

  • 0.5% SME Final PPh for Small Mall

    Small commercial estate managers with turnover below IDR 4.8 Billion per year are eligible for 0.5% SME Final PPh. Large malls usually PKP. Important to verify per scale.

  • 11% VAT for Lease & Service Charge

    Room lease in mall and service charge are services subject to 11% VAT when the mall is PKP. Corporate tenants need VAT invoices for their input VAT credit. Multi-tenant with VAT tracking per tenant.

  • Article 4(2) PPh for Lease

    Tenants leasing rooms in mall are subject to Article 4(2) PPh on lease. Tariff 10% for domestic WP OP, 20% for foreign WPOP. Multi-tenant with multi-contract requires systematic withholding proof.

  • PBB NJOP Commercial Building

    Commercial building in mall is subject to annual PBB. NJOP usually higher than residential NJOP due to commercial value. PBB commercial estate usually 0.1%-0.3% of NJOP.

  • Multi-Tenant & Multi-Service

    Modern malls have many tenants (retail, F&B, entertainment) and services (parking, advertising, event). Multi-tenant with VAT tracking per tenant, PPh 23/4(2) per tenant, PBB per NJOP, restaurant tax for F&B.

  • Entertainment & Restaurant Tax

    Malls with entertainment tenants (cinema, karaoke, arena permainan) are subject to entertainment tax 10-35% per local government. F&B tenants subject to restaurant tax 10% per local government. Multi-tenant with NPWPD per location.

  • Competition with E-Commerce & Online Mall

    Traditional malls compete with e-commerce (Tokopedia, Shopee) that capture retail market share, and online malls that offer virtual experiences. Tenant retail lease margin pressured. Differentiation strategy (F&B, entertainment, experience) matters.

What we do

  1. 01

    0.5% SME Final PPh Setup

    Assistance with NPWP registration and 0.5% SME Final PPh filing for small commercial estates. Including multi-tenant bookkeeping setup, annual turnover estimation, and quarterly SPT template.

    • SME Final optimal
    • Multi-tenant bookkeeping
    • Light quarterly SPT
  2. 02

    VAT Classification for PKP Mall

    Helping PKP mall set up 11% VAT invoice for lease and service charge. Including input VAT account setup from operations (for recovery), and tax invoice SOPs per tenant.

    • VAT compliant
    • Input VAT recovered
    • VAT return smooth
  3. 03

    Article 4(2) PPh Multi-Tenant

    Assistance with Article 4(2) PPh compliance for lease: 10% withholding (domestic WP OP) or 20% (foreign WPOP), reporting, and withholding proof. Including multi-tenant with multi-contract.

    • Article 4(2) compliant
    • Withholding proof available
    • Multi-tenant clean
  4. 04

    PBB Multi-NJOP Compliance

    Assistance with PBB compliance for multi-NJOP: NJOP verification, annual PBB payment, and reporting to local government.

    • PBB compliant
    • NJOP verified
    • Sanction risk low
  5. 05

    Multi-Tenant & Multi-Service Bookkeeping

    Setup multi-tenant bookkeeping: lease, service charge, parking, advertising, event. Including VAT tracking per tenant, PPh 4(2) per tenant, PBB per NJOP.

    • Fee per tenant measured
    • VAT per tenant clear
    • Multi-tenant clean
  6. 06

    Entertainment & Restaurant Tax Compliance

    Assistance with entertainment tax (10-35%) and restaurant tax (10%) compliance. Including for multi-tenant with various local government regulations.

    • Entertainment & restaurant tax compliant
    • NPWPD per location
    • Multi-local government clean
  7. 07

    Differentiation & Anti-Competition

    Consultation on differentiation strategy for traditional malls: F&B focus, entertainment, experience, and partnership with brands. Including strategy to counter e-commerce and online mall competition.

    • Differentiation clear
    • Tenant increasing
    • Anti-competition effective

How we work

  1. 01

    Scale & Scheme Assessment

    Mapping: mall scale (small/medium/large), tenant (retail/F&B/entertainment), channel (lease/service charge/advertising/event), and pain points (PPh/PPN/permit/local tax).

  2. 02

    Tax & Compliance Review

    Review SME Final PPh eligibility, PKP VAT validation, permit identification, and PPh 4(2) analysis.

  3. 03

    Bookkeeping & SPT Setup

    Implement multi-tenant bookkeeping, separate VAT accounts (if PKP), and PPh Final or corporate PPh SPT template. Including tracking PBB and local tax.

  4. 04

    Ongoing & Audit Support

    Monthly SPT review, audit support from DJP or local government, and regulatory updates (PBB, entertainment & restaurant tax).

Related regulations

  • PP 55/2022

    SME Final PPh 0.5%

    Small commercial estate managers with turnover below IDR 4.8 Billion per year may elect 0.5% SME Final PPh. Large malls usually PKP. Important to verify per scale.

  • UU PPN 42/2009

    11% VAT for Lease & Service Charge

    Room lease in mall and service charge are services subject to 11% VAT when the mall is PKP. Corporate tenants need VAT invoices for their input VAT credit. Multi-tenant with VAT tracking per tenant.

  • PP 28/2023

    Local Tax & Levies

    Commercial estates are subject to PBB (Pajak Bumi dan Bangunan), advertising tax, restaurant tax (for F&B outlets), and disturbance permit levy. Some local governments impose special tax for malls. Important to verify local tax per local government.

  • PP 36/2017

    Article 4(2) PPh for Lease

    Tenants leasing rooms in mall are subject to Article 4(2) PPh on lease. Tariff 10% for domestic WP OP, 20% for foreign WPOP. Withholding proof issued by the mall.

  • PBB NJOP

    PBB & NJOP Commercial Building

    Commercial building in mall is subject to annual PBB. NJOP usually higher than residential NJOP due to commercial value. PBB commercial estate usually 0.1%-0.3% of NJOP.

  • Pajak Hiburan & Restoran

    Entertainment & Restaurant Tax

    Malls with entertainment tenants (cinema, karaoke, playground) are subject to entertainment tax 10-35% per local government. F&B tenants subject to restaurant tax 10% per local government. Multi-tenant with NPWPD per location.

  • Permenaker 11/2019

    BPJS Ketenagakerjaan for Mall Staff

    Mall with permanent employees (admin, cleaning, security) MUST register with BPJS Ketenagakerjaan and Health. Multi-tenant must coordinate.

If the tax office starts asking questions

The team that keeps your books and files your taxes also stays with you through an SP2DK, an audit, an objection and an appeal.

How we handle tax disputes

Frequently Asked Questions

Is mall required to be PKP and subject to 11% VAT?

Malls with turnover below IDR 4.8 Billion per year are not required to be PKP. Above IDR 4.8 Billion, they are required to be PKP, collecting 11% VAT for lease and service charge. Corporate tenants need VAT invoices for their input VAT credit. Commercial space sales can be subject to VAT.

How much is Article 4(2) PPh for mall lease?

Tenants leasing rooms in mall are subject to Article 4(2) PPh on lease. Tariff 10% for domestic WP OP, 20% for foreign WPOP. Article 4(2) PPh withholding proof is issued by the mall and reported in SPT PPh Pasal 4(2) masa. Withholding proof becomes tax credit for the tenant.

How much is restaurant tax for F&B tenant in mall?

Restaurant tax for F&B tenant in mall varies per local government: usually 10%. Some local governments impose special restaurant tax for malls. Important to verify per local government. NPWPD registered per mall. Multi-local government with NPWPD per location.

How much is entertainment tax for cinema tenant in mall?

Entertainment tax for cinema, karaoke, and arena permainan tenants in mall varies per local government: 10%-35%. Some local governments impose special entertainment tax for malls. Important to verify per local government and entertainment category. NPWPD registered per mall.

How much is PBB for mall?

PBB mall is calculated from NJOP times tariff 0.1%-0.3% (depending on local government). For example NJOP IDR 50 Billion, PBB = IDR 50 Billion x 0.2% = IDR 100 million per year. NJOP mall is usually higher than residential NJOP due to commercial value. Some malls are free trade zones with PBB exemption.

How is bookkeeping for multi-tenant mall?

Multi-tenant mall requires bookkeeping per tenant: lease, service charge, parking, advertising. Software mall with tenant tracking, contract management, and payment monitoring. Article 17 corporate PPh (PKP) or SME Final PPh. VAT return per month. Multi-location with NPWPD per location. PBB per NJOP.

How much does tax consulting cost for mall?

We use one price list for every industry. Monthly bookkeeping starts at Rp750,000/month (Micro: up to 30 transactions, 1 bank account, non-PKP) and Rp1,250,000/month for up to 100 transactions. Monthly tax starts at Rp600,000/month for self-employed individuals and Rp1,000,000/month for non-PKP companies. The Starter package for companies (monthly financial statements, monthly tax and the annual corporate tax return) starts at Rp2,000,000/month for non-PKP and Rp3,000,000/month for PKP companies. The final price depends on volume and the state of your documents, and is confirmed before work starts.

Who handles my tax work?

Your tax work is handled by Arunika's tax consultants. We confirm the scope, deadlines and price before work starts.

What should I do if I receive an SP2DK letter or tax audit notice?

Contact us early. We help analyze the risk, prepare supporting documents, draft the response, and assist discussions with the tax office.

What does tax planning cover?

We review your structure, transactions and available incentives so tax is calculated under the rules, without crossing into tax evasion. The outcome depends on your facts, so we do not promise a savings figure.

Related Industries

Tell us about your business

Send your line of business, rough annual turnover, and what is going wrong. We reply on WhatsApp.

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