| Full title | Peraturan Menteri Kehutanan Nomor 28 Tahun 2025 tentang Besaran Nilai A, Nilai B1, Nilai B2, dan Nilai B3 pada Penerimaan Negara Bukan Pajak Pungutan atas Kegiatan Perizinan Berusaha Pemanfaatan Jasa Lingkungan Panas Bumi Tahap Eksploitasi dan Pemanfaatan pada Kawasan Konservasi |
|---|---|
| Citation | Permenhut 28/2025 |
| Jurisdiction | Indonesia |
| Enacted by | Minister of Forestry |
| Signed | 22 December 2025 |
| Promulgated | 31 December 2025 |
| Effective | 31 December 2025 |
Peraturan Menteri Kehutanan 28/2025 (Peraturan Menteri Kehutanan Nomor 28 Tahun 2025 tentang Besaran Nilai A, Nilai B1, Nilai B2, dan Nilai B3 pada Penerimaan Negara Bukan Pajak Pungutan atas Kegiatan Perizinan Berusaha Pemanfaatan Jasa Lingkungan Panas Bumi Tahap Eksploitasi dan Pemanfaatan pada Kawasan Konservasi) is an Indonesian ministerial regulation that fixes the per-hectare values used to calculate the annual non-tax state revenue levy on geothermal businesses operating at the exploitation and utilisation stage in conservation areas. It was signed by the Minister of Forestry in December 2025 and took effect on its promulgation on 31 December 2025.[1][2] It belongs to the rules surveyed at forestry and land use regulation in Indonesia, mining and energy regulation in Indonesia and carbon trading and climate regulation in Indonesia.
The levy applies in national parks, nature tourism parks and grand forest parks, and is calculated from the area of the business multiplied by four values for biodiversity, water regulation, carbon sink and carbon release; the carbon-release value is charged only in the first year.[3] The regulation comprises six articles and one annex, and applies its rates to licences issued before it was promulgated.[4] CRPG's regulatory tracker published an analysis of it in March 2026.[5]
The regulation concerns the geothermal environmental services business licence (PB-PJLPB), which Pasal 1 defines as a business licence to use geothermal environmental services in national parks (taman nasional), nature tourism parks (taman wisata alam) and grand forest parks (taman hutan raya) to meet electricity needs. The levy (Pungutan PB-PJLPB) is charged periodically on licence holders carrying out exploitation and utilisation in those areas.[6] The same definitions appear in the Ministry of Forestry's general regulation on environmental services in conservation areas, Permenhut 27/2025, as amended by Permenhut 7/2026.[7]
Peraturan Pemerintah 36/2024, on the types and tariffs of non-tax state revenue at the Ministry of Environment and Forestry, already provides for an annual levy on geothermal environmental services licences in conservation areas, calculated by the formula the 2025 regulation repeats. Its elucidation illustrates the calculation with assumed values of Rp295,810 per hectare per year for each of the two carbon components.[8] The JDIH BPK record lists PP 36/2024 among the regulation's legal bases.[2:1]
Pasal 2 classifies the levy as non-tax state revenue of the type charged for the risk of environmental damage, and confines it to national parks, nature tourism parks and grand forest parks. Under Pasal 3 the levy is charged once a year, in two forms. The first-year levy is calculated as (L × A) + (L × B1)
Pasal 4 defines L as the area of the licensed exploitation and utilisation business in hectares, and A, B1, B2 and B3 as the values per hectare per year for biodiversity, water regulation (pengaturan tata air), carbon sink (perosotan karbon) and carbon release (pelepasan karbon). The annex sets the values.[3:2][9]
| Value | Component | Rupiah per hectare per year |
|---|---|---|
| A | Biodiversity | 9,600,000 |
| B1 | Water regulation | 106,000 |
| B2 | Carbon sink | 320,000 |
| B3 | Carbon release | 320,000 |
Pasal 5 applies the first-year and subsequent-year levies at the new rates to exploitation and utilisation licences issued before the regulation was promulgated, and Pasal 6 brings it into force on promulgation.[4:1][1:1]
K146 · Work URI /akn/id/act/permenhut/2025/28 · RegVault PERMENHUT_28_2025[P] Permenhut 28/2025, Pasal 6 and closing formula (Ditetapkan di Jakarta pada tanggal 22 Desember 2025). The promulgation date and Berita Negara number are not legible in the held text. regulation_id PERMENHUT_28_2025. ↩︎ ↩︎
[P] Permenhut No. 28 Tahun 2025, JDIH BPK: promulgated and in force 31 December 2025, Berita Negara 2025 No. 1278; legal bases listed include PP No. 36 Tahun 2024 and Perpres No. 175 Tahun 2024. The record gives the date of enactment as 23 December 2025, where the held text's closing formula reads 22 December 2025. https://peraturan.bpk.go.id/Details/341119/permenhut-no-28-tahun-2025 ↩︎ ↩︎
[P] Permenhut 28/2025, Pasal 2 ayat (1) and (2), Pasal 3 ayat (1) to (4) and Pasal 4 ayat (1) to (3). regulation_id PERMENHUT_28_2025. ↩︎ ↩︎ ↩︎
[P] Permenhut 28/2025, Pasal 5. regulation_id PERMENHUT_28_2025. ↩︎ ↩︎
[E] "Geothermal Energy Royalties in National Parks and Conservation Areas: PERMENHUT 28/2025", CRPG regulatory tracker, crpg.id, 25 March 2026. https://crpg.id/how-does-permenhut-28-2025-structure-non-tax-revenue-for-geothermal-activities-in-conservation-areas/ (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] Permenhut 28/2025, Pasal 1 angka 1 to 6. regulation_id PERMENHUT_28_2025. The held copy (from pasal.id) carries the body and annex but not the preamble. ↩︎
[P] Permenhut 27/2025 as amended by Permenhut 7/2026, Pasal 1 angka 22 and 33, set out in Permenhut 7/2026, Pasal I angka 1. regulation_id PERMENHUT_7_2026. ↩︎
[P] Peraturan Pemerintah Nomor 36 Tahun 2024 tentang Jenis dan Tarif atas Jenis Penerimaan Negara Bukan Pajak yang Berlaku pada Kementerian Lingkungan Hidup dan Kehutanan, Pasal 4 (levy on geothermal environmental services licences in conservation areas, charged per year) and the elucidation of Pasal 4 ayat (2) (definitions of L, A, B1, B2 and B3, and worked example). regulation_id PP_36_2024. ↩︎
[P] Permenhut 28/2025, Lampiran. regulation_id PERMENHUT_28_2025. ↩︎