Purbaya Issues New Regulation: Fines for Damaging State Agency Facilities
Jakarta, CNBC Indonesia - Finance Minister Purbaya Yudhi Sadewa has established a new regulation on the types and rates of volatile non-tax state revenues (PNBP) applicable to all PNBP managing agencies.
These agencies include, among others, the Ministry of Communications and Digital, the Indonesian National Police (Polri) - SIM/STNK Services, the Ministry of Transportation, the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency, and the Ministry of Law and Human Rights - Immigration Services. The latest provisions are contained in Ministerial Regulation on Finance (PMK) No. 21 of 2026, which has been in effect since 21 April 2026.
Previously, related regulations applied separately depending on each agency. For example, PMK 1/2025 covered volatile PNBP types and rates for the Ministry of Marine Affairs and Fisheries. PMK 98/2024 applied to the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency, while PMK 57/2025 applied to the National Archives of the Republic of Indonesia (ANRI).
PMK 21/2026 states that the considerations for issuing this regulation are to optimise PNBP across all ministries or state institutions. Additionally, it aims to improve the implementation of tasks and functions of PNBP managing agencies and to provide legal certainty.
“A legal basis is needed for levies on volatile non-tax state revenues applicable to all PNBP managing agencies,” as stated in the considerations section of PMK 21/2026.
Article 1 of the new PMK defines volatile PNBP types applicable to all managing agencies, including naming rights, sales of printing and publication rights, revenues from residual implementation of exhibitions by ministries/institutions, and other fees for facilities that have been regulated for usage rates in accordance with statutory provisions.
These PNBP types include the utilisation of goods or facilities that have received approval for state-owned goods (BMN) management by PNBP managing agencies but result in loss or damage to goods or facilities, violations of usage or utilisation provisions, and amenities, including the cost of laundering dormitory/mess/guest house room equipment that constitutes BMN utilisation.
The rates for these PNBP types are set at the nominal value stated in cooperation agreements, taking into account exclusivity value, economic value of publications, fair value of residual exhibition conditions, or economic value of promotional space, and the cost of appraiser services for assessing the economic value of promotional space.
“With certain considerations, the rates for the non-tax state revenues as referred to in Article 1 paragraph (1) may be charged at up to Rp0.00 (zero rupiah) or 0% (zero percent),” as stated in Article 5 of PMK 21/2026.
Article 6 of PMK 21/2026 further states that all volatile PNBP applicable to all PNBP managing agencies must be deposited into the state treasury.
Meanwhile, in its attachment, various other fees are specified as references for the formula of facility usage rates or utilisation of goods that have received BMN management approval by PNBP managing agencies.
The rate for other fees such as losing or damaging goods or facilities is set at a formula of 300% times the purchase price or procurement price. The fee for soiling or damaging bed sheets to the point of ruin or inability to be cleaned is charged at a formula of 300% times the purchase price.
Provisions are also made for amenity fees, including smoking in non-smoking rooms at 200% times the room usage rate, lowering the bed at 100% times the room usage rate, early check-in before the scheduled time at 50% times the room usage rate, and late check-out beyond the scheduled time at 50% times the room usage rate.
There are also provisions for amenity fees, including the cost of laundering dormitory/mess/guest house room equipment that constitutes BMN utilisation at Rp50,000, and additional bedding at 50% times the low-type room usage rate.
Examples of fee applications are provided in the attachment to PMK 21/2026, as follows:
- Losing or damaging goods or facilities
Formula: 300% x purchase/procurement price
Example Case A:
A guest staying at the Training Centre of Ministry X lost the AC remote control in the room. Based on procurement data, the procurement price of one AC remote unit is Rp150,000. Fee charged = 300% x Rp150,000 = Rp450,000.
Example Case B:
A guest staying at the Training Centre of Ministry Y damaged a chair in the room. Based on procurement data, the price of one chair unit is Rp750,000. The damage is permanent and cannot be repaired by internal technicians. Fee charged = 300% x Rp750,000 = Rp2,250,000.
- Soiling or damaging bed sheets so that they are ruined and/or cannot be cleaned
Formula: 300% x purchase price
Example Case:
A guest staying at the Dormitory of the Training Centre of Ministry Z accidentally spilled fabric dye on a queen-size bed sheet, leaving a permanent stain. After washing using internal standards, the stain remains. The purchase price of the bed sheet is Rp120,000. Fee charged = 300% x Rp120,000 = Rp360,000.
- Smoking in a non-smoking room
Formula: 200% x room usage rate
Example Case:
An employee occupying a standard-type room in a Government Dormitory was caught smoking in a room designated as a non-smoking zone. The standard-type room usage rate is Rp400,000 per night. Fee charged = 200% x Rp400,000 = Rp800,000.
- Lowering the bed (bed down)
Formula: 100% x room usage rate
Example Case:
A guest lowered the mattress from the bed frame and placed it directly on the f