| Full title | Peraturan Pemerintah Nomor 18 Tahun 2026 tentang Jenis dan Tarif atas Jenis Penerimaan Negara Bukan Pajak yang Berlaku di Lingkungan Kementerian Pertahanan |
|---|---|
| Citation | PP 18/2026 |
| Jurisdiction | Indonesia |
| Enacted by | President of Indonesia |
| Signed | 27 March 2026 |
| Promulgated | 27 March 2026 |
| Effective | 45 days after promulgation (Pasal 15) |
| Replaces | Peraturan Pemerintah 57/2013 and Peraturan Pemerintah 17/2014 |
Peraturan Pemerintah 18/2026 (Peraturan Pemerintah Nomor 18 Tahun 2026 tentang Jenis dan Tarif atas Jenis Penerimaan Negara Bukan Pajak yang Berlaku di Lingkungan Kementerian Pertahanan) is an Indonesian government regulation that sets the types and rates of non-tax state revenue collected within the Ministry of Defence (Kementerian Pertahanan), from hospital care and nautical charts to medicines made by its pharmaceutical units. It was signed by President Prabowo Subianto and promulgated on 27 March 2026, and took effect forty-five days after promulgation.[1] It is one of the fee schedules surveyed at public finance and non-tax revenue in Indonesia.[2]
The regulation names six revenue types: health services, hydro-oceanographic services, the production and services of pharmaceutical institutions, psychology services, training, and use of facilities. All are priced in an annex, with health-service tariffs set in five groups whose application to each service the Minister of Defence determines.[3][4] Some services are priced by contract, and any tariff may be reduced to zero on certain considerations with the prior approval of the Minister of Finance.[5][6]
It merged into one instrument the two schedules it replaced, Peraturan Pemerintah 57/2013 on the ministry's revenue and Peraturan Pemerintah 17/2014 on revenue from its health services.[7][8] It was signed on the same day as the schedules for the research agency (PP 13/2026), the food and drug agency (PP 15/2026) and the Audit Board (PP 17/2026).[1:1][9][10][11]
The preamble states that the regulation was issued to adjust the types and tariffs set in PP 57/2013 and PP 17/2014 and to implement Pasal 4 ayat (3), Pasal 8 ayat (3) and Pasal 10 ayat (2) of the Law on Non-Tax State Revenue, UU 9/2018; it also cites Peraturan Pemerintah 44/2025 on tariff-setting and PNBP management.[2:1] The general elucidation explains that new revenue types had arisen and tariffs had changed within the ministry, and that the adjustment was made by combining the two earlier regulations in a single government regulation.[7:1]
Pasal 1 ayat (1) lists the six revenue types and ayat (2) places their types and tariffs in the annex, whose tariffs the elucidation describes as maximum rates.[3:1][7:2] Under Pasal 3, the tariffs for health services are grouped as tariff I to tariff V, and the Minister of Defence decides which group applies to each type of service; the elucidation states that the decision takes account of the unit cost of each service and of investment needs.[4:1][7:3]
Several provisions deal with hydro-oceanographic services. Royalties on sales of hydro-oceanographic publications are earned under cooperation contracts at the value stated in them (Pasal 2). Sales of publications not listed in the annex may also be made by contract, which the elucidation says may be with agents or distributors, at 70 per cent of the annexed tariff (Pasal 4). The tariffs for publications exclude delivery, and those for the use of survey and mapping equipment exclude insurance, both borne by the payer (Pasal 5).[5:1][12][7:4]
Research and development by the pharmaceutical institutions on request is priced by contract (Pasal 7), as are psychology services not listed in the annex (Pasal 8). Training tariffs exclude meals, transport and accommodation, which the payer bears under the Minister of Finance's regulation on standard costs (Pasal 9).[13][7:5] Under Pasal 6, structural leadership training and basic training for civil-service candidates run by the ministry are priced by the government regulation on the non-tax revenue of the National Institute of Public Administration.[13:1]
Most of the annex consists of health-service tariffs set out across the five tariff groups. Its hydro-oceanographic part prices a sheet of the Indonesian nautical chart (Peta Laut Indonesia) at 500,000 rupiah, the tide tables for Indonesian waters at 180,000 rupiah per book and the nautical almanac at 340,000 rupiah. Its pharmaceutical part prices medicines made by the ministry's pharmaceutical institutions per tablet, and its training part includes hydrographic survey and instrument-certification courses priced per package.[14] The vault's copy of the annex is an optical scan in which many figures of the health-service tables are not legible.[14:1]
Pasal 10 allows any tariff to be set as low as zero on certain considerations, under a Minister of Defence regulation approved in advance by the Minister of Finance. The elucidation gives as examples the poor and communities affected by natural, non-natural and social disasters, and government or educational researchers working on hydro-oceanography with an official letter of assignment.[6:1][7:6] Pasal 11 requires all revenue within the ministry to be deposited into the State Treasury.[15]
Pasal 12 keeps in force, until they expire, contracts for the sale of hydro-oceanographic publications concluded before the regulation took effect. Pasal 13 keeps the implementing rules of PP 57/2013 and PP 17/2014 in force so far as they do not conflict, Pasal 14 revokes both regulations, and Pasal 15 brings the regulation into force forty-five days after promulgation.[16][8:1][1:2]
CRPG's regulatory tracker published an analysis of the regulation on 3 June 2026, which set out its revenue types, the zero-tariff provision and the transitional rules.[17]
K116 · Work URI /akn/id/act/pp/2026/18 · RegVault PP_18_2026[P] PP 18/2026, Pasal 15 and closing formula (Ditetapkan di Jakarta pada tanggal 27 Maret 2026; Diundangkan di Jakarta pada tanggal 27 Maret 2026). LN 2026 No. 38; the TLN number reads "7L7I" in the OCR text, that is TLN 7171. regulation_id PP_18_2026. ↩︎ ↩︎ ↩︎
[P] PP 18/2026, preamble, Menimbang huruf a and b and Mengingat angka 1 to 3 (UU 9/2018, LN 2018 No. 147; PP 44/2025, LN 2025 No. 156). The OCR text of Menimbang huruf b reads "Undang-Undang Nomor 9 Tahun 2013"; Mengingat angka 2 cites UU 9/2018. regulation_id PP_18_2026. ↩︎ ↩︎
[P] PP 18/2026, Pasal 1 ayat (1) and (2). regulation_id PP_18_2026. ↩︎ ↩︎
[P] PP 18/2026, Pasal 3 ayat (1) and (2). regulation_id PP_18_2026. ↩︎ ↩︎
[P] PP 18/2026, Pasal 2 ayat (1) and (2). regulation_id PP_18_2026. ↩︎ ↩︎
[P] PP 18/2026, Pasal 10 ayat (1)–(3). regulation_id PP_18_2026. ↩︎ ↩︎
[P] PP 18/2026, Penjelasan, general part and Pasal 1 ayat (2), Pasal 3 ayat (2), Pasal 4 ayat (1), Pasal 9 ayat (2) and Pasal 10 ayat (1). regulation_id PP_18_2026. ↩︎ ↩︎ ↩︎ ↩︎ ↩︎ ↩︎ ↩︎
[P] PP 18/2026, Pasal 14, revoking Peraturan Pemerintah Nomor 57 Tahun 2013 tentang Jenis dan Tarif atas Jenis Penerimaan Negara Bukan Pajak yang Berlaku di Lingkungan Kementerian Pertahanan (LN 2013 No. 140, TLN 5436) and Peraturan Pemerintah Nomor 17 Tahun 2014 tentang Jenis dan Tarif atas Jenis Penerimaan Negara Bukan Pajak yang Berasal dari Pelayanan Kesehatan di Lingkungan Kementerian Pertahanan (LN 2014 No. 43, TLN 5511). regulation_id PP_18_2026. ↩︎ ↩︎
[P] Peraturan Pemerintah Nomor 13 Tahun 2026, closing formula (signed and promulgated 27 March 2026; LN 2026 No. 33). regulation_id PP_13_2026. ↩︎
[P] Peraturan Pemerintah Nomor 15 Tahun 2026, closing formula (signed and promulgated 27 March 2026; LN 2026 No. 35). regulation_id PP_15_2026. ↩︎
[P] Peraturan Pemerintah Nomor 17 Tahun 2026, closing formula (signed and promulgated 27 March 2026; LN 2026 No. 37). regulation_id PP_17_2026. ↩︎
[P] PP 18/2026, Pasal 4 ayat (1) and (2) and Pasal 5 ayat (1)–(3). regulation_id PP_18_2026. ↩︎
[P] PP 18/2026, Pasal 6, Pasal 7, Pasal 8 and Pasal 9. regulation_id PP_18_2026. ↩︎ ↩︎
[P] PP 18/2026, Lampiran, parts I (health services), II.A (sale of hydrographic publications) and II.B (nautical books), III.A (sale of medicines, household health supplies and medical devices) and V (training). regulation_id PP_18_2026. ↩︎ ↩︎
[P] PP 18/2026, Pasal 11. regulation_id PP_18_2026. ↩︎
[P] PP 18/2026, Pasal 12 and Pasal 13. regulation_id PP_18_2026. ↩︎
[E] "Defense Ministry Non-Tax Revenue Tariffs: PP 18/2026", CRPG regulatory tracker, crpg.id, 3 June 2026. https://crpg.id/pp-18-2026/ (free sign-in required on crpg.id) The post carries a notice that it is AI-generated; it is cited for the record of the development, not for its legal content. ↩︎