Jakarta, CNBC Indonesia - Finance Minister Purbaya Yudhi Sadewa has\nestablished a new regulation on the types and rates of volatile non-tax\nstate revenues (PNBP) applicable to all PNBP managing agencies.<\/p>\n
These agencies include, among others, the Ministry of Communications\nand Digital, the Indonesian National Police (Polri) - SIM\/STNK Services,\nthe Ministry of Transportation, the Ministry of Agrarian Affairs and\nSpatial Planning\/National Land Agency, and the Ministry of Law and Human\nRights - Immigration Services. The latest provisions are contained in\nMinisterial Regulation on Finance (PMK) No.\u00a021 of 2026, which has been\nin effect since 21 April 2026.<\/p>\n
Previously, related regulations applied separately depending on each\nagency. For example, PMK 1\/2025 covered volatile PNBP types and rates\nfor the Ministry of Marine Affairs and Fisheries. PMK 98\/2024 applied to\nthe Ministry of Agrarian Affairs and Spatial Planning\/National Land\nAgency, while PMK 57\/2025 applied to the National Archives of the\nRepublic of Indonesia (ANRI).<\/p>\n
PMK 21\/2026 states that the considerations for issuing this\nregulation are to optimise PNBP across all ministries or state\ninstitutions. Additionally, it aims to improve the implementation of\ntasks and functions of PNBP managing agencies and to provide legal\ncertainty.<\/p>\n
\u201cA legal basis is needed for levies on volatile non-tax state\nrevenues applicable to all PNBP managing agencies,\u201d as stated in the\nconsiderations section of PMK 21\/2026.<\/p>\n
Article 1 of the new PMK defines volatile PNBP types applicable to\nall managing agencies, including naming rights, sales of printing and\npublication rights, revenues from residual implementation of exhibitions\nby ministries\/institutions, and other fees for facilities that have been\nregulated for usage rates in accordance with statutory provisions.<\/p>\n
These PNBP types include the utilisation of goods or facilities that\nhave received approval for state-owned goods (BMN) management by PNBP\nmanaging agencies but result in loss or damage to goods or facilities,\nviolations of usage or utilisation provisions, and amenities, including\nthe cost of laundering dormitory\/mess\/guest house room equipment that\nconstitutes BMN utilisation.<\/p>\n
The rates for these PNBP types are set at the nominal value stated in\ncooperation agreements, taking into account exclusivity value, economic\nvalue of publications, fair value of residual exhibition conditions, or\neconomic value of promotional space, and the cost of appraiser services\nfor assessing the economic value of promotional space.<\/p>\n
\u201cWith certain considerations, the rates for the non-tax state\nrevenues as referred to in Article 1 paragraph (1) may be charged at up\nto Rp0.00 (zero rupiah) or 0% (zero percent),\u201d as stated in Article 5 of\nPMK 21\/2026.<\/p>\n
Article 6 of PMK 21\/2026 further states that all volatile PNBP\napplicable to all PNBP managing agencies must be deposited into the\nstate treasury.<\/p>\n
Meanwhile, in its attachment, various other fees are specified as\nreferences for the formula of facility usage rates or utilisation of\ngoods that have received BMN management approval by PNBP managing\nagencies.<\/p>\n
The rate for other fees such as losing or damaging goods or\nfacilities is set at a formula of 300% times the purchase price or\nprocurement price. The fee for soiling or damaging bed sheets to the\npoint of ruin or inability to be cleaned is charged at a formula of 300%\ntimes the purchase price.<\/p>\n
Provisions are also made for amenity fees, including smoking in\nnon-smoking rooms at 200% times the room usage rate, lowering the bed at\n100% times the room usage rate, early check-in before the scheduled time\nat 50% times the room usage rate, and late check-out beyond the\nscheduled time at 50% times the room usage rate.<\/p>\n
There are also provisions for amenity fees, including the cost of\nlaundering dormitory\/mess\/guest house room equipment that constitutes\nBMN utilisation at Rp50,000, and additional bedding at 50% times the\nlow-type room usage rate.<\/p>\n
Examples of fee applications are provided in the attachment to PMK\n21\/2026, as follows:<\/p>\n
Formula: 300% x purchase\/procurement price<\/p>\n
Example Case A:<\/p>\n
A guest staying at the Training Centre of Ministry X lost the AC\nremote control in the room. Based on procurement data, the procurement\nprice of one AC remote unit is Rp150,000. Fee charged = 300% x Rp150,000\n= Rp450,000.<\/p>\n
Example Case B:<\/p>\n
A guest staying at the Training Centre of Ministry Y damaged a chair\nin the room. Based on procurement data, the price of one chair unit is\nRp750,000. The damage is permanent and cannot be repaired by internal\ntechnicians. Fee charged = 300% x Rp750,000 = Rp2,250,000.<\/p>\n
Formula: 300% x purchase price<\/p>\n
Example Case:<\/p>\n
A guest staying at the Dormitory of the Training Centre of Ministry Z\naccidentally spilled fabric dye on a queen-size bed sheet, leaving a\npermanent stain. After washing using internal standards, the stain\nremains. The purchase price of the bed sheet is Rp120,000. Fee charged =\n300% x Rp120,000 = Rp360,000.<\/p>\n
Formula: 200% x room usage rate<\/p>\n
Example Case:<\/p>\n
An employee occupying a standard-type room in a Government Dormitory\nwas caught smoking in a room designated as a non-smoking zone. The\nstandard-type room usage rate is Rp400,000 per night. Fee charged = 200%\nx Rp400,000 = Rp800,000.<\/p>\n
Formula: 100% x room usage rate<\/p>\n
Example Case:<\/p>\n
A guest lowered the mattress from the bed frame and placed it\ndirectly on the f<\/p>", "url": "https:\/\/jawawa.id\/newsitem\/purbaya-issues-new-regulation-fines-for-damaging-state-agency-facilities-1777006320", "image": "" }, "sponsor": "Okusi Associates", "sponsor_url": "https:\/\/okusiassociates.com" }