Introduction to

hospitality
3 October 2019

Faculty of Economics and Business

University of Indonesia
Agenda
1. Study case
2. Characteristic of hospitality
3. Hospitality industry type
4. Hospitality growth
5. 25 best hotels in Indonesia 2019
6. Hospitality terminology
7. Main international hotel department
8. Hospitality taxation & regulation
9. Common identified risks in audit

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Use. 2
Study Case
▪ Open EX01 – Annual Report Sahid 2018
▪ Identify common audit risks in the annual report
Characteristic of hospitality
Combination Two way
product and service communication

Labor intensive

Relationship
Cultural diversity
building
Hospitality industry type
Travel Lodging Food service

▪ Cruises ▪ Hotels ▪ Restaurants

▪ Airlines ▪ Motels ▪ Cafes
▪ Car rental ▪ Bars
Hospitality growth
Hospitality growth
25 best hotels in Indonesia 2019
▪ Mandapa, A Ritz-Carlton (Ubud, Bali)
▪ Padma Resort (Payangan, Bali)
▪ Raffles (Jakarta)
▪ Komaneka at Tanggayuda (Ubud, Bali)
▪ Komaneka at Bisma (Ubud, Bali)
▪ The Suites at Hotel Mulia Senayan (Jakarta)
▪ The St Regis (Nusa Dua, Bali)
▪ The Legian Bali (Seminyak, Bali)
▪ Bisma Eight (Ubud, Bali)
▪ COMO Uma Ubud (Ubud, Bali)
▪ The Oberoi Beach Resort (Seminyak, Bali)
25 best hotels in Indonesia 2019
(Continued)
▪ The Samaya Bali Seminyak (Seminyak, Bali)
▪ Katamama (Seminyak, Bali)
▪ Hotel Tugu Lombok (Lombok)
▪ Ayung Resort Ubud (Payangan, Bali)
▪ Mandarin Oriental (Jakarta)
▪ The Mulia (Nusa Dua, Bali)
▪ The Trans Resort (Seminyak, Bali)
▪ Jeeva Klui Resort (Mangsit, Lombok)
▪ W Bali (Seminyak, Bali)
▪ The Oberoi Beach Resort(Lombok)
25 best hotels in Indonesia 2019
(Continued)
▪ The Sankara Resort Ubud by Pranama (Ubud, Bali)
▪ Alila Villas Uluwatu (Uluwatu, Bali)
▪ Mulia Villas (Nusa Dua, Bali)
▪ Samabe Bali Suites & Villas (Nusa Dua, Bali)

Source : tripadvisor.co.id
Questions?
Hospitality terminology
▪ Front of house
Direct customer contact areas where staff have regular
and constant contact with customers
▪ Back of house
Position within a hotel that have minimal or no customers
contact.
▪ Guest folio
Form that contain room number, guest identification, date
in and date out, and room rate.
Hospitality terminology (Continued)
▪ Package rate
Room rate that include goods and services in addition to
rental of a room.
▪ Average Daily Rate
An average of daily rate paid by guests.
▪ Advance Deposit
Payment made by a guest (cash or credit card) to secure a
room reservation
Hospitality terminology (Continued)
▪ Amenities
Personal, “In-room” guest products, such as shampoo,
lotion, toothpaste, etc. provided at no extra costs.
▪ Daily report
“Vital signs” of the hotel, on a daily basis, providing
information to General Manager or Front Office Manager
▪ Night audit
Control process whereby the financial activity of guest’s
accounts is maintained and balanced on a daily basis.
▪ Occupancy rate
The number of rooms rent divided by the number of rooms
available
 Main International Hotel Department
General Manager

Food & Room Finance & Human

Engineering Marketing
Beverage division Accounting Resources
Questions?
Hospitality Taxation &
Regulation
Hospitality Taxation
▪ Peraturan Daerah Nomor 11 Tahun 2010, “Pajak Hotel”
Object
Service provided by hotel management including
supporting service (i.e. telephone, facsimile, laundry, car
rental that provided/managed by hotel management).
Tax Base
All balance should be paid by customers.
Tax Rate
10%
Tax Period
Monthly
Hospitality Taxation (Continued)
▪ Value Added Tax - 43/PMK.010/2015
Peristiwa persewaan ruangan untuk acara dan kegiatan
yang dilaksanakan di ruangan hotel dalam lingkup jasa
perhotelan tidak dikenai Pajak Pertambahan Nilai,
sedangkan jasa persewaan ruangan untuk kegiatan acara
atau kegiatan yang diserahkan oleh manajemen dan/atau
pemilik gedung dan/atau selain hotel, seperti; apartemen
dan kondominium tetap menjadi objek Pajak Pertambahan
Nilai.
Hospitality Regulation
▪ Service Charge – Peraturan Menteri Ketenagakerjaan
Republik Indonesia No. 7 Tahun 2016

Rate
10%

Allocation Service Charge

3% Replacement for missing or damaged items
2% Improvement human resource quality
95% Worker/Staff
Common Identified
Risks in Audit
Questions?
Thank You
Grace.Prativi@kpmg.co.id Please let us know your feedback
021 – 5799 5241 for this session on:

Yunike@kpmg.co.id bit.ly/kpmgclass
021 – 5799 6769