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Indonesia · PB1 calculator

Service charge, then PB1. Indonesian bills, worked out.

The 10% line on an Indonesian restaurant bill is the regional restaurant tax, still printed as PB1 on many receipts. It goes on the food plus the service charge. Type the food total the way you write it, 150.000 or 150,000, and split it.

The subtotal before service charge and PB1. If the bill has a discount, type the amount after it.

Service charge and PB1

This calculator runs on JavaScript, which looks switched off. The sum is short enough to do by hand: add the service charge to the food (often 5%), then add 10% of that new total for PB1. With 5% service: food × 1.155. A worked example is below.

In short

On an Indonesian restaurant bill, the service charge (often 5 to 10%, set by the restaurant) goes on the food first, then the regional restaurant tax, PBJT on food and drinks (still printed as PB1), at up to 10% on the food plus the service charge. With a 5% service charge, 100,000 of food is 115,500 on the bill.

Checked

The formula

Why the tax is on the service charge too.

The restaurant tax is a regional tax, charged on what you pay the restaurant. Since the service charge is part of what you pay, it is part of the tax base: service charge first, then 10% on the food and the service charge together. Jakarta’s own worked examples do it this way, and any discount comes off before both.

What the food comes to with a 5% service charge and 10% PB1
On the menuService charge 5%PB1 10%You pay
50,0002,5005,25057,750
150,0007,50015,750173,250
450,00022,50047,250519,750
1,200,00060,000126,0001,386,000

Each line on the bill

PB1, PBJT and the service charge.

  • PB1 is now PBJT. Law No. 1 of 2022 on central and regional finances (UU HKPD) folded the old restaurant tax into PBJT, the regional tax on certain goods and services, which covers food and drinks. Many receipts still print PB1. It goes to the local government.
  • Up to 10%. The law caps the rate on food and drinks at 10%, and each region sets its own in a regional regulation. Jakarta’s is 10%.
  • Not PPN. The tax office (DJP) says meals at a restaurant aren’t charged PPN, the national VAT; the region taxes them instead.
  • Small places don’t charge it. Sellers under the region’s turnover line are outside the tax: in Jakarta that is 42 million rupiah a month.
  • Service charge. Set by each restaurant, if it charges one at all; 5% is common in Jakarta examples, and 10% at some places. The bill in front of you wins.

By hand

Five friends, one dinner in Jakarta.

Food and drinks come to 680,000, with a 5% service charge and 10% PB1.

  1. Service charge5% of 680,000 is 34,000. Running total: 714,000.
  2. PB110% of 714,000 is 71,400. The bill: 785,400.
  3. Divide785,400 ÷ 5 = 157,080. Round each share up to 158,000 and the 4,600 over can go to the staff.

Typing “680.000” works too: a dot before three digits is read as thousands, the way rupiah are written.

After the bill

Split it here. Remember it in PlateDiary.

Straight answer first: the PlateDiary app doesn’t split bills. It’s a food memory app for eating out. One photo of the table turns every dish into a save, kept under the place and the people you ate with, and the bill can go with it.

  • The bill, kept. Add an optional price to any dish and a “What was the bill?” total to the night.
  • Receipt scan. Point the camera at the receipt and it fills in the prices. It’s read on your phone, and the photo is deleted right after.
  • Prices as you paid them. Rupiah stay rupiah, with no conversion, so a trip reads the way it happened.

Next time someone asks where that good dinner was and what it came to, the answer is next to every dish and everyone who was there. Entering prices and scanning receipts is free.

Get PlateDiary How the bill and receipt scan work

Sources

Where the rules come from

  1. UU No. 1 Tahun 2022 (HKPD), Pasal 58: PBJT rate on food and drinks at most 10%, set by regional regulation — pasal.id
  2. Makan di restoran tidak kena PPN (restaurant meals and the regional tax) — Direktorat Jenderal Pajak
  3. Jakarta’s PBJT on food and drinks: 10%, and the 42 million rupiah a month threshold (Perda DKI Jakarta 1/2024) — DDTCNews
  4. Bagaimana menghitung PBJT makanan dan minuman (the base after discount, with a service charge) — detikNews
  5. Mengenal pajak restoran, tarif dan serba-serbinya (worked example with service charge) — Fortune Indonesia

Questions

Questions people ask.

What is PB1 on a restaurant bill?

It’s the regional restaurant tax. Since Law No. 1 of 2022 its official name is PBJT on food and drinks, but many receipts still print PB1. It goes to the local government, not the national tax office.

How do I calculate PB1 and service charge?

Add the service charge to the food first, then take 10% of the food plus the service charge. With a 5% service charge, a bill of 100,000 comes to 115,500.

Is restaurant tax in Indonesia PPN?

No. The tax office says meals at a restaurant are not charged PPN; the region taxes them instead, at up to 10%.

Is PB1 always 10%?

The law caps it at 10%, and each region sets its own rate. Jakarta’s is 10%. Small sellers under the region’s turnover line, 42 million rupiah a month in Jakarta, don’t charge it.