| Full title | Peraturan Menteri Pekerjaan Umum dan Perumahan Rakyat Nomor 15/PRT/M/2017 tentang Tata Cara Penghitungan Besaran Nilai Perolehan Air Permukaan |
|---|---|
| Citation | Permen PUPR 15/PRT/M/2017; Berita Negara 2017 No. 1195 |
| Jurisdiction | Indonesia |
| Enacted by | Minister of Public Works and Public Housing |
| Signed | 28 August 2017 |
| Promulgated | 30 August 2017 |
| Effective | 30 August 2017 |
Peraturan Menteri Pekerjaan Umum dan Perumahan Rakyat 15/2017 is an Indonesian ministerial regulation that sets the method by which a provincial governor calculates the value on which the surface water tax is levied. Its full title is Peraturan Menteri Pekerjaan Umum dan Perumahan Rakyat Nomor 15/PRT/M/2017 tentang Tata Cara Penghitungan Besaran Nilai Perolehan Air Permukaan (procedures for calculating the surface water acquisition value). It was signed by the Minister of Public Works and Public Housing on 28 August 2017 and took effect on its promulgation on 30 August 2017.[1]
The regulation is a guideline rather than a tariff. It defines the Nilai Perolehan Air Permukaan (NPAP, surface water acquisition value) as the tax base of the provincial surface water tax, and states that the value it produces is to be fixed by the governor; the tax itself is one of the regional levies treated at public finance and non-tax revenue in Indonesia.[2] The value is the product of four terms: a base price set by the minister, a regional economic factor, a surface water value factor built from seven resource components, and a factor for the user group. The annex supplies the coefficient tables and a worked example.[3]
The instrument belongs to the fiscal side of the water resources law of Indonesia: it prices abstraction for tax purposes but does not itself grant or condition the right to take water. The CRPG regulatory tracker reported on it in November 2025.[4][5]
The considerations of the regulation state that it was issued to support regional tax receipts from the surface water tax, in line with Pasal 8 ayat (7) of Government Regulation 55/2016 on the general provisions and procedures for collecting regional taxes, and that the guideline is to be used by provincial governments as the basis for calculating the tax, to be set by governor's regulation (peraturan gubernur).[6] Its legal bases include Government Regulation 22/1982 on water management and Finance Minister Regulation 9/PMK.02/2016, which governs payment of surface water tax, groundwater tax and street lighting tax for upstream oil and gas activities paid by the central government.[6:1]
The regulation predates Undang-Undang 17/2019 on water resources and does not cite it. A tracker post of November 2025 described the regulation as an instrument of that later law and of user-pays pricing; the considerations of the regulation itself rest the guideline on regional tax law.[4:1][6:2]
Pasal 1 defines surface water as all water found on the surface of the land, and the surface water tax as a tax on the abstraction or use of surface water.[2:1] Under Pasal 3 the NPAP is obtained by multiplying the base price of surface water, the regional economic factor, the surface water value factor and the user-group factor. The annex writes this as NPAP = HDAP (Rp/m³) × FEW × FNAP × FKPAP.[3:1]
The base price (harga dasar air permukaan) is set by the minister (Pasal 4). The annex distinguishes base prices for drinking water, industry and electricity: the drinking-water price applies to drinking water and agricultural users, the industrial price to commercial, trading, industrial and mining users, and the electricity price to power generation.[3:2]
The regional economic factor, expressed as a percentage, is obtained by grouping each province by its gross regional domestic product (Pasal 5). The annex sets five bands, from 100 per cent for a provincial GRDP above Rp 1,000 trillion down to 80 per cent below Rp 50 trillion.[3:3]
The surface water value factor is the product of seven components listed in Pasal 6 ayat (2): the type of water source, its location, the area of the abstraction site, the volume taken, water quality, the condition of the watershed, and the authority responsible for managing the water resource. The annex weights springs at 200 per cent against 100 per cent for rivers; upstream abstraction at 100 per cent, midstream at 90 and downstream at 80; water meeting Class I quality standards at 125 per cent, falling to 25 per cent for water below Class IV; a watershed in good condition at 120 per cent and a damaged one at 80; and river basins under central authority at 50 per cent against 100 per cent under provincial authority.[3:4]
The user-group factor is a number assigned by type of activity (Pasal 7). The seven groups are social uses, non-commercial enterprises, commerce and services, industry and production support, agriculture including plantations, livestock and fisheries, hydroelectric power, and mining. The annex table assigns a factor of zero to social uses, households, government offices and smallholder agriculture, 1.00 to the regional water utility (PDAM), and the highest values to bottled drinking water (110), processed beverages (122) and metal and non-metal mining (101).[3:5]
A governor must consult the minister when setting the NPAP (Pasal 9). The worked example in the annex takes an upstream oil and gas operator in the Rokan river basin in Riau, a province then placed in the 95 per cent economic band, and arrives at an NPAP of Rp 209.19 per cubic metre.[3:6]
A longer tracker analysis published in November 2025 described how provinces had carried the four-factor formula into governor's regulations, and noted that regional taxation had since moved to Law 1/2022 on central–regional financial relations, under which provinces were said to apply the ministerial method within the new statutory framework.[5:1]
K207 · Work URI /akn/id/act/permen-pupr/2017/15 · RegVault PERMENPUPR_15_2017[P] Permen PUPR 15/PRT/M/2017, closing formula (Ditetapkan di Jakarta pada
tanggal 28 Agustus 2017; Diundangkan di Jakarta pada tanggal 30 Agustus 2017) and Pasal 10
(in force on promulgation). Berita Negara 2017 No. 1195. regulation_id PERMENPUPR_15_2017. ↩︎
[P] Permen PUPR 15/PRT/M/2017, Pasal 1 angka 1–3 and Pasal 2. regulation_id
PERMENPUPR_15_2017. ↩︎ ↩︎
[P] Permen PUPR 15/PRT/M/2017, Pasal 3 to Pasal 9 and Lampiran (formula; Tables 1
to 10; worked example for Riau). regulation_id PERMENPUPR_15_2017. ↩︎ ↩︎ ↩︎ ↩︎ ↩︎ ↩︎ ↩︎
[E] "PERMENPUPR 15/2017: Surface Water Acquisition Value Calculation Methodology", CRPG regulatory tracker, crpg.id, 26 November 2025. https://crpg.id/permenpupr-15-2017-surface-water-acquisition-value-calculation-methodology/ (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. ↩︎ ↩︎
[E] "How Is Surface Water Value Calculated Under PERMENPUPR 15/2017?", CRPG regulatory tracker, crpg.id, 26 November 2025. https://crpg.id/how-is-surface-water-value-calculated-under-permenpupr-15-2017/ (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] Permen PUPR 15/PRT/M/2017, considerations (Menimbang huruf a and b) and legal
bases (Mengingat angka 1, 2 and 5). regulation_id PERMENPUPR_15_2017. ↩︎ ↩︎ ↩︎