Headline:
Constitutional Court Clarifies: Spa Services Are Not.matrix allowed
Jakarta, CNN Indonesia — The Constitutional Court (MK) has ruled that spa services, including sauna, in the Law Number 1 Year 2022 on State Budget (UU PKD) Article 55 paragraph (1) point l are not considered a form of entertainment, but rather a traditional healthcare service.
In its decision on the judicial review case (Permohonan Perundingan Konstitusi – PPK) of Law Number 1 Year 2022 on State Budget, the MK deemed that "spa/massage services" refer to traditional healthcare services and not entertainment or recreational activities. This interpretation comes in response to a challenge against Article 55 paragraph (1) point l of the aforementioned law, which had grouped spa services alongside discotheques, karaoke centers, nightclubs, and bars.
The Court highlighted that the existing classification of spas under the same category as entertainment facilities can create confusion and stigmatize traditional healthcare services. This, in turn, can discourage people from utilizing such services. In light of this, the MK concluded that spa services should be recognized as a part of traditional healthcare, which is deeply rooted in local traditions and is integral to the national healthcare system.
The Court’s decision is based on the understanding that traditional healthcare services encompass a holistic approach, combining traditional and modern treatments, including the use of water, aromatic therapies, physical exercises, color therapy, music therapy, and dietary adjustments. The primary goal of these services is to stimulate the five senses and achieve equilibrium between the body, mind, and spirit, ultimately promoting optimal health outcomes.
Emphasizing the need for a balanced approach, the MK stated that the challenged regulations in the law are partially justified, while the classification of spa services as a form of entertainment is not. The Court ruled that the challenged provisions in the law should be interpreted such that they do not conflict with the 1945 Indonesian Constitution (UUD NRI 1945).
Regarding the issue of tax rates applied to spa services, the MK noted that this falls within the purview of the lawmaking authority under the provisions of Article 23A of the 1945 Indonesian Constitution.
