Bali's local government revenue passes Rp13 trillion in the first eight months of 2026

In brief: Bali's local governments raised Rp13.06 trillion in own-source revenue between January and August 2026, an 8.21% increase from the same period last year. A tax covering hotels, restaurants and other goods and services generated Rp6.04 trillion, although the total is not a measure of tourism spending.

The regional Directorate General of Treasury (DJPb) disclosed the figures on 25 September, with more detailed totals appearing in a Ministry of Finance report dated 30 September. They combine the finances of local authorities across Bali. They should not be confused with the budget of the provincial administration alone, or with the revenue earned by businesses on the island.

Indonesia calls these receipts *Pendapatan Asli Daerah* (PAD), or locally generated government revenue. The category includes local taxes, charges and income from certain public assets and enterprises. Transfers from other levels of government are counted separately.

Hotel and restaurant activity feeds a broad service-tax category

The largest individual contributor was *Pajak Barang dan Jasa Tertentu* (PBJT), a tax on specified goods and services. Collections reached Rp6.04 trillion through August, up 12.42% from a year earlier. The category covers accommodation, food services, entertainment and parking, as well as electricity. It captures spending by residents and businesses alongside visitor activity, so it cannot be presented as a direct estimate of tourist expenditure.

Total local tax receipts were Rp10.06 trillion. The report also recorded Rp1.06 trillion from the tax on the acquisition of land and building rights, a 26.15% annual increase. Property buyers and developers may find that trend relevant, but it tells them little about sale prices or transaction numbers without the underlying tax and transaction data.

Other revenue lines moved in different directions. Local levies and charges stood at Rp1.52 trillion, down 4.84% year on year. Stronger collections in the main service-tax category therefore do not mean every part of the local revenue base was expanding.

Budget capacity and business profitability are different questions

At the end of August, Bali's combined local government revenue, including transfers, stood at Rp20.39 trillion. Own-source revenue represented 64.04% of that total and had reached 60.32% of its full-year target. These are eight-month budget figures, not final results for 2026.

Spending across the local governments had reached Rp18.10 trillion. Operating expenditure accounted for Rp13.78 trillion, while capital expenditure amounted to Rp2.03 trillion. Higher collections may strengthen public finances, but they do not establish that a particular road, drainage scheme or public service has been funded. That requires the relevant authority's detailed spending records.

For people running a hospitality business or considering a move into Bali's rental market, the figures offer a clearer picture of the government's revenue mix. They cannot answer whether a particular villa is profitable, whether a café's margins are improving or how busy a hotel will be in the low season. Those questions depend on much narrower operating and market data.

• Indonesian Ministry of Finance, Bali and Nusa Tenggara Regional State Assets Office — “Press Release: Realisasi APBN di Provinsi Bali s.d. 31 Agustus 2026”, reporting regional treasury data, 30 September 2026.