Indonesia’s sports economy is projected to reach IDR 43 to 45 trillion in 2026, growing at 5 to 7 per cent annually from the confirmed 2024 baseline of IDR 39.5 trillion. Padel recorded a 1,684 per cent increase in tracked activities in Indonesia in 2025, with over 1,580 new courts built during the same period. Under KBLI 2025, foreign investment is prohibited across all activities within KBLI 93114 (Field Facilities). Foreign-invested padel courts and arena-format sport facilities register under KBLI 93113 (Arena Facilities). Sport facilities on tourism-zoned land or serving tourist clientele require a Tourism Business Registration (TDUP) and Tourism Business Standard Certificate (SUP) in addition to the NIB, PBG, and SLF. This article covers the full governance architecture for a scaling sport enterprise, the Jungle Padel case study including a 600-point service level audit tool deployed across padel, golf, hospitality, and tourism, share transaction structure in private sport enterprises, the PBJT entertainment tax position for padel court rentals, and the pre-establishment verification sequence for foreign investors entering Indonesia’s sport and recreation sector.