Peraturan Pemerintah 17/2026 (Peraturan Pemerintah Nomor 17 Tahun 2026 tentang Jenis dan Tarif atas Jenis Penerimaan Negara Bukan Pajak yang Berlaku pada Badan Pemeriksa Keuangan) is an Indonesian government regulation that sets the types and rates of non-tax state revenue collected by the Audit Board of Indonesia (Badan Pemeriksa Keuangan, BPK). It was signed by President Prabowo Subianto and promulgated on 27 March 2026, and took effect thirty days after promulgation.^[1] It belongs to the body of fee schedules described at public finance and non-tax revenue in Indonesia, and implements the Law on Non-Tax State Revenue, UU 9/2018.^[2]

The regulation names five sources of revenue at the Board: training in state financial audit, competency assessment, use of facilities, audit application development, and external audit services. The first four are priced in an annexed schedule; external audit is priced by the value of the contract under which it is performed.^[3] Any tariff may be reduced to zero on certain considerations, under a Board regulation approved in advance by the Minister of Finance.^[4]

It replaced Peraturan Pemerintah 81/2021, the Board's earlier schedule, while keeping that regulation's implementing rules in force where they do not conflict with it.^[5] It was one of several non-tax revenue schedules signed on the same day, among them those for the research agency (PP 13/2026), the food and drug agency (PP 15/2026) and the Ministry of Defence (PP 18/2026).^{[1:1][6][7][8]}

¶ Background

Non-tax state revenue (Penerimaan Negara Bukan Pajak, PNBP) is the income the central government receives from sources other than taxation, including charges for the services of ministries and agencies. The regulation's preamble states that it was issued to adjust the types and tariffs set in Peraturan Pemerintah 81/2021 and to implement Pasal 4 ayat (3), Pasal 8 ayat (3) and Pasal 10 ayat (2) of UU 9/2018. It also cites Peraturan Pemerintah 44/2025 on the procedures for setting tariffs and for managing PNBP and settling objections, relief and refunds.^[2:1] The general elucidation gives the reason for a fresh regulation rather than an amendment: new types of revenue had arisen at the Board and tariffs had changed.^[9]

¶ Revenue types and pricing

Pasal 1 ayat (1) lists the five types of revenue. The elucidation describes audit training as training that gives knowledge and skills in state financial audit, delivered in four modes: classroom, distance learning by video conference, self-learning without an instructor, and blended learning combining them. Competency assessment covers the identification of individual skills, knowledge and characteristics, and external audit covers financial, performance or other audits performed for a national or international organisation or body.^[3:1][9:1] The tariffs in the annex are, according to the elucidation, maximum rates (batas tarif tertinggi).^[9:2]

For external audit, Pasal 1 ayat (3) and (4) provide that the service is carried out under a cooperation contract or an equivalent document, and that the tariff is the nominal value stated in it. The elucidation gives as examples of equivalent documents an official award, a proposal, a memorandum of understanding and terms of audit engagement.^[3:2][9:3] Pasal 2 extends contract pricing to training, competency assessment and audit application development that fall outside the annex.^[10]

Pasal 3 allows the Board to run structural leadership training for administrators and supervisors and basic training for civil-service candidates, priced not by this regulation but by the government regulation on the PNBP tariffs of the National Institute of Public Administration (Lembaga Administrasi Negara).^[10:1] Under Pasal 4, the annexed rates for training, competency assessment and standard-module audit applications exclude transport and accommodation, and the rate for teaching materials supplied to outside parties excludes delivery; those costs fall on the payer under the applicable rules, which the elucidation identifies as the Minister of Finance's regulation on standard costs.^[10:2][9:4]

¶ The annexed schedule

The annex prices technical audit training per participant per day, on a scale that falls with the length of the course: for courses of up to three days, 1,170,000 rupiah in the classroom and 584,000 rupiah by distance learning, and for courses of more than ten days, 748,000 and 354,000 rupiah. Self-learning costs 20,000 rupiah per lesson hour. The registration examination for public accountants acting as auditors and the pre-level examination for the state financial auditor certification (CSFA) cost 1,000,000 rupiah each, and the CSFA certification examination 4,000,000 rupiah.^[11] Individual competency assessment ranges from 4,800,000 to 7,500,000 rupiah per participant depending on the method, and the use of a classroom costs 800,000 rupiah for eight hours.^[11:1]

¶ Relief, deposit and transition

Pasal 5 allows any tariff under Pasal 1 to be set as low as zero rupiah or zero per cent on certain considerations, the amount, conditions and procedure to be set by a Board regulation that requires the prior approval of the Minister of Finance. The elucidation gives as examples the provision of knowledge about audit and financial accountability to pupils, university students, non-governmental organisations, journalists, community figures, social workers and others the Board designates.^[4:1][9:5] Pasal 6 requires all of the Board's non-tax revenue to be deposited into the State Treasury (Kas Negara).^[12]

Pasal 7 keeps the implementing rules of PP 81/2021 in force so far as they do not conflict with the new regulation, Pasal 8 revokes PP 81/2021, and Pasal 9 brings the regulation into force thirty days after its promulgation.^[5:1][1:2] The regulation has nine articles and one annex.^[1:3]

¶ Coverage

CRPG's regulatory tracker published an analysis of the regulation on 25 July 2026, which compared its contract pricing of external audit with the treatment of contract services in the research agency schedule.^[13]

¶ See also

• PP 30/2026

¶ External links

• CRPG: Audit Board Non-Tax Revenue Tariffs: PP 17/2026 (crpg.id, 25 July 2026)

¶ References