A paddle sport center's cash flow projections involve estimating income from court rentals, potential

merchandise and coaching revenue, and then subtracting operating costs like rent, utilities, and staff
salaries. Accurate projections require analyzing market rates, occupancy rates, and potential
additional revenue streams to ensure profitability and positive cash flow.

Key Areas for Cash Flow Projections:

 Revenue:

 Court Rentals: Estimate revenue based on court rental rates, occupancy rates, and
booking frequency.

 Additional Revenue: Consider potential income from merchandise sales (racquets,

 Subscriptions: If offering membership or subscription plans, factor in recurring

 Expenses:

 Operating Costs: Include rent, utilities, insurance, maintenance of courts and

 Marketing & Promotion: Allocate funds for advertising and promotional activities to
attract customers.

 Initial Investment: Account for the cost of building or renovating the facility,
purchasing equipment, and initial inventory.

Creating the Projections:

1. 1. Market Research:

Analyze local market demand for paddle sports, competitor pricing, and potential customer
demographics.

2. 2. Pricing Strategy:

Determine competitive yet profitable court rental fees, considering factors like peak and off-peak
hours.

3. 3. Financial Model:

Use a financial model (like a spreadsheet or specialized template) to project income, expenses, and
net cash flow over a specific period (e.g., monthly, quarterly, annually).

4. 4. Scenario Planning:

Consider different scenarios (e.g., high occupancy, low occupancy) to understand the potential
impact on cash flow.

5. 5. Regular Review:

Continuously track actual cash flow against projections and make adjustments as needed.

Factors Influencing Projections:

 Location:
Prime locations with high visibility and accessibility tend to attract more customers.

 Facility Size and Amenities:

The number and quality of courts, as well as additional amenities (e.g., pro shop, cafe), can impact
revenue.

 Marketing and Promotion:

Effective marketing strategies can drive traffic to the facility and increase court bookings.

 Operational Efficiency:

Efficient management of bookings, staffing, and maintenance can help minimize costs and maximize
revenue.

By carefully considering these factors and creating detailed cash flow projections, paddle sport
center owners can make informed decisions about pricing, staffing, and other operational aspects to
ensure the long-term financial viability of their business.

In addition, using a loyalty system is a good formula to guarantee your income. For example, giving
away one hour for every 10 reservations or establishing a monthly fee in exchange for 1 or 2 hours a
week at cheaper prices are formulas that you could apply in your business.

Another key to succeed is the offer of complementary services. Deloitte report confirms how 57% of
amateur padel players consume a drink or soft drink after their training, so opening a cafeteria on
the premises is almost mandatory. Also, you could think of opening a small store where clothes,
shoes, rackets and other accessories are sold that any padel player may need at any given time and
that could generate an additional source of income for your business.

Usaha penyewaan lapangan padel di DKI Jakarta dikenakan Pajak Barang dan Jasa Tertentu (PBJT)
untuk Jasa Kesenian dan Hiburan, dengan tarif sebesar 10 persen. Selain itu, ada juga potensi pajak
lain seperti Pajak Penghasilan (PPh) atas penghasilan dari sewa, dan Pajak Pertambahan Nilai (PPN)
jika ada penyedia jasa yang dikukuhkan sebagai Pengusaha Kena Pajak (PKP).

Rincian Pajak yang Perlu Dibayarkan:

1. 1. Pajak Barang dan Jasa Tertentu (PBJT) Jasa Kesenian dan Hiburan:

 Lapangan padel termasuk dalam kategori jasa kesenian dan hiburan yang dikenakan
PBJT.

 Tarif PBJT untuk jasa ini adalah 10% dari omzet penyewaan lapangan padel.

 Peraturan yang mengatur adalah Peraturan Daerah Provinsi DKI Jakarta Nomor 1
Tahun 2024.
 2. 2. Pajak Penghasilan (PPh) Pasal 4 ayat (2) atau Pasal 23:

 Potensi dikenakan PPh atas penghasilan dari sewa lapangan padel.

 Jika penyewaan dilakukan oleh badan usaha, maka bisa dikenakan PPh Pasal 23. Jika
dilakukan oleh orang pribadi, maka bisa dikenakan PPh Pasal 4 ayat (2).

 Besaran tarif PPh tergantung pada jenis transaksi dan status wajib pajak.

3. 3. Pajak Pertambahan Nilai (PPN):

 Jika penyedia jasa (pemilik lapangan padel) dikukuhkan sebagai Pengusaha Kena
Pajak (PKP), maka wajib memungut PPN atas setiap transaksi penyewaan lapangan
padel.

 Tarif PPN saat ini adalah 11% dari dasar pengenaan pajak (DPP).

 PKP juga wajib menerbitkan Faktur Pajak dan melaporkan SPT Masa PPN.

4. 4. Retribusi Daerah:

 Tergantung pada peraturan daerah setempat, mungkin ada retribusi yang perlu
dibayarkan terkait penggunaan ruang publik atau izin usaha.

 Contohnya adalah retribusi izin mendirikan bangunan (IMB) atau retribusi

Penting untuk diperhatikan:

 Perizinan usaha juga perlu diperhatikan, seperti Izin Mendirikan Bangunan (IMB), Izin
Operasional Usaha, dan Sertifikat Laik Fungsi (SLF) jika diperlukan.

 Disarankan untuk berkonsultasi dengan profesional pajak atau notaris untuk memastikan
kepatuhan pajak dan perizinan yang tepat untuk usaha penyewaan lapangan padel.