| Full title | Peraturan Presiden Nomor 158 Tahun 2024 tentang Kementerian Keuangan |
|---|---|
| Citation | Perpres 158/2024 |
| Jurisdiction | Indonesia |
| Enacted by | President of Indonesia |
| Signed | 5 November 2024 |
| Promulgated | 5 November 2024 |
| Effective | 5 November 2024 |
| Implements | Pasal 11 of UU 39/2008, as amended by UU 61/2024 |
| Replaces | Perpres 57/2020 |
Peraturan Presiden 158/2024 (Peraturan Presiden Nomor 158 Tahun 2024 tentang Kementerian Keuangan) is an Indonesian presidential regulation that sets out the position, tasks, functions and organisation of the Ministry of Finance. President Prabowo Subianto signed it on 5 November 2024, about two weeks after the regulation on the organisation of all state ministries, and it was promulgated and took effect the same day.[1][2][3] It forms part of the law on the machinery of government described at public administration in Indonesia, and of the institutional framework of public finance in Indonesia.
The regulation gives the ministry a secretariat general, nine directorates general, an inspectorate general, two agencies and nine expert staff positions, fixes the maximum number of directorates and similar units in each, and provides for vertical offices of four directorates general in the regions.[4][5] It replaced Peraturan Presiden 57/2020 on the Ministry of Finance, and required the ministry to simplify its administrative structure within two years.[6] CRPG's regulatory tracker published an analysis of the regulation in December 2025.[7]
The regulation was made to implement Pasal 11 of Undang-Undang 39/2008 on state ministries, as amended by Undang-Undang 61/2024.[8] It cites Pasal 4 ayat (1) and Pasal 17 of the 1945 Constitution and Peraturan Presiden 140/2024 on the organisation of state ministries, which provides that the structure of the Ministry of Finance, as a ministry handling an absolute government affair, is set by a presidential regulation of its own.[8:1][9]
The ministry is under and responsible to the President and is led by the minister, who may be assisted by a deputy minister appointed by the President; the minister and deputy minister form a single leadership element.[10] Its task is to administer government affairs in the field of finance to assist the President.[11] Pasal 6 lists its functions, the first of which is the formulation, determination and implementation of policy on economic and fiscal strategy, budgeting, non-tax state revenue, taxation, customs and excise, the state treasury, state assets, fiscal balance between the centre and the regions, the management of state financing and financial risk, and the stability and development of the financial sector. Other functions include technical supervision of ministry affairs in the regions, the development of information technology and the management of data, information and financial intelligence, and education, training and certification in state finance.[12]
Pasal 7 lists the ministry's units. Besides the Secretariat General and the Inspectorate General, there are nine directorates general: Economic and Fiscal Strategy; Budget; Taxes; Customs and Excise; Treasury; State Assets; Fiscal Balance; Financing and Risk Management; and Financial Sector Stability and Development. There are two agencies, the Agency for Technology, Information and Financial Intelligence and the Financial Education and Training Agency, and nine expert staff positions, three of them concerned with taxation.[4:1]
Each directorate general consists of a secretariat and a maximum number of directorates. The Directorate General of Taxes may have up to fifteen directorates and the Directorate General of Customs and Excise up to twelve; the Directorate General of Budget up to nine; the Directorates General of Treasury, State Assets, Fiscal Balance, and Financing and Risk Management up to eight each; and the Directorates General of Economic and Fiscal Strategy and of Financial Sector Stability and Development up to six each.[13] The Secretariat General may have up to eight bureaus, the Inspectorate General up to eight inspectorates, the technology agency up to six centres and the training agency up to seven.[13:1]
The Directorate General of Budget is responsible for budgeting and non-tax state revenue; the Directorate General of State Assets for state assets, valuation and auctions; and the Directorate General of Fiscal Balance for the allocation and management of balancing funds and other transfers to the regions, and for regional taxes and levies.[14] Among the functions of the Directorate General of Financial Sector Stability and Development is facilitating the secretariat of the Financial System Stability Committee (Komite Stabilitas Sistem Keuangan).[15] The Inspectorate General carries out internal supervision of the ministry through audit, review, evaluation and monitoring.[16]
Three of the expert staff, those for tax regulation and enforcement, tax compliance and tax supervision, are also assigned to help the Director General of Taxes coordinate and lead the work of the directorate general.[17] The minister may appoint up to five special staff (staf khusus), whose term of service may not exceed the minister's own.[18]
The ministry's elements for principal tasks in the regions are the vertical offices of the Directorates General of Taxes, Customs and Excise, Treasury and State Assets, whose organisation is set by ministerial regulation with the written approval of the minister for the state apparatus.[5:1] Technical implementation units may be formed on the same basis.[19] For the Directorate General of Taxes, the minister may set the detailed tasks, locations and work areas of units at echelon III and below, and may delegate that power to the Director General, so long as no change of nomenclature or of budget work units results.[20]
The minister is to apply the government performance accountability system, national development risk management and national digital transformation, and units are to work on the principles of coordination, integration, synchronisation and collaboration, supported by interoperable data and information.[21] Changes to the organisation are made by presidential regulation for echelon I positions and by ministerial regulation, with the written approval of the minister for the state apparatus, for echelon II and below.[22]
Existing positions and office holders continue until new positions are formed and new officials appointed, and the ministry must simplify its structure at the level of administrative positions in stages within two years of promulgation. The implementing rules of Peraturan Presiden 57/2020 remain in force so far as they are consistent, and Peraturan Presiden 57/2020 is revoked.[6:1] In September 2025 Peraturan Presiden 90/2025 amended the list of ministries with separate structural regulations in Peraturan Presiden 140/2024, keeping the Ministry of Finance on it.[23]
K165 · Work URI /akn/id/act/perpres/2024/158 · RegVault PERPRES_158_2024[P] Perpres 158/2024, Pasal 98 and closing formula (Ditetapkan di Jakarta pada tanggal 5 November 2024; Diundangkan di Jakarta pada tanggal 5 November 2024), Lembaran Negara 2024 No. 354. regulation_id PERPRES_158_2024. ↩︎
[P] Perpres No. 158 Tahun 2024, JDIH BPK: enacted, promulgated and in force 5 November 2024, LN 2024 (354); revokes Perpres 57/2020. https://peraturan.bpk.go.id/Details/306691/perpres-no-158-tahun-2024 ↩︎
[P] Peraturan Presiden Nomor 140 Tahun 2024 tentang Organisasi Kementerian Negara, closing formula (Ditetapkan di Jakarta pada tanggal 21 Oktober 2024). regulation_id PERPRES_140_2024. ↩︎
[P] Perpres 158/2024, Pasal 7 huruf a to v. regulation_id PERPRES_158_2024. ↩︎ ↩︎
[P] Perpres 158/2024, Pasal 73 ayat (1) and (2). regulation_id PERPRES_158_2024. ↩︎ ↩︎
[P] Perpres 158/2024, Pasal 94, 95, 96 and 97, revoking Peraturan Presiden Nomor 57 Tahun 2020 tentang Kementerian Keuangan (Lembaran Negara 2020 No. 98). regulation_id PERPRES_158_2024. ↩︎ ↩︎
[E] "Organisational Structure of Indonesia's Ministry of Finance: Perpres 158/2024", CRPG regulatory tracker, crpg.id, 5 December 2025. https://crpg.id/how-does-perpres-158-2024-structure-the-ministry-of-finance/ (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. ↩︎
[P] Perpres 158/2024, preamble, Menimbang and Mengingat angka 1 to 3. regulation_id PERPRES_158_2024. ↩︎ ↩︎
[P] Perpres 140/2024, Pasal 94 ayat (1). regulation_id PERPRES_140_2024. ↩︎
[P] Perpres 158/2024, Pasal 2, 3 and 4. regulation_id PERPRES_158_2024. ↩︎
[P] Perpres 158/2024, Pasal 5. regulation_id PERPRES_158_2024. ↩︎
[P] Perpres 158/2024, Pasal 6 huruf a to j. regulation_id PERPRES_158_2024. ↩︎
[P] Perpres 158/2024, Pasal 11, 15, 19, 23, 27, 31, 35, 39, 43, 47, 51, 55 and 59 (maximum numbers of bureaus, directorates, inspectorates and centres). regulation_id PERPRES_158_2024. ↩︎ ↩︎
[P] Perpres 158/2024, Pasal 17, 33 and 37. regulation_id PERPRES_158_2024. ↩︎
[P] Perpres 158/2024, Pasal 45 and Pasal 46 huruf d. regulation_id PERPRES_158_2024. ↩︎
[P] Perpres 158/2024, Pasal 48, 49 and 50. regulation_id PERPRES_158_2024. ↩︎
[P] Perpres 158/2024, Pasal 61 and Pasal 62 ayat (1) huruf a. regulation_id PERPRES_158_2024. ↩︎
[P] Perpres 158/2024, Pasal 66 ayat (1) and Pasal 69 ayat (4). regulation_id PERPRES_158_2024. ↩︎
[P] Perpres 158/2024, Pasal 74 and 75. regulation_id PERPRES_158_2024. ↩︎
[P] Perpres 158/2024, Pasal 93 ayat (1) and (2). regulation_id PERPRES_158_2024. ↩︎
[P] Perpres 158/2024, Pasal 76, 77 and 80. regulation_id PERPRES_158_2024. ↩︎
[P] Perpres 158/2024, Pasal 89 ayat (1). regulation_id PERPRES_158_2024. ↩︎
[P] Peraturan Presiden Nomor 90 Tahun 2025, Pasal I angka 4 (amended Pasal 94 ayat (1) of Perpres 140/2024). regulation_id PERPRES_90_2025. ↩︎