Peraturan Menteri Kehutanan 56/2008 (Peraturan Menteri Kehutanan Nomor P.56/Menhut-II/2008 tentang Tata Cara Penentuan Luas Areal Terganggu dan Areal Reklamasi dan Revegetasi untuk Perhitungan Penerimaan Negara Bukan Pajak Penggunaan Kawasan Hutan) is an Indonesian ministerial regulation that sets the procedure for measuring the disturbed and reclaimed parts of a forest area lent for non-forestry use, as the basis for the non-tax state revenue (penerimaan negara bukan pajak, PNBP) charged on that use. It was signed by the Minister of Forestry on 18 September 2008 and promulgated on 24 September 2008, and took effect on the date it was signed.^[1] It belongs to the body of rules described at forestry and land use regulation in Indonesia, and was issued to implement Government Regulation 2/2008 on the types and tariffs of PNBP from the use of forest areas for development outside forestry.^[2]

The regulation divides the area covered by a forest-area borrow-use permit (izin pinjam pakai kawasan hutan) into three categories, L1, L2 and L3, according to whether the land is in permanent use, in temporary use and capable of reclamation, or permanently damaged. The annual levy is the sum of each category's area multiplied by the tariff and by a weighting of one, four or seven.^[3][4] Land whose reclamation is assessed as successful stops attracting the levy, and a verification team checks the areas and the payments at least every two years.^[5][6]

The regulation was amended in 2014 by Peraturan Menteri Kehutanan P.84/Menhut-II/2014 and in 2019 by Peraturan Menteri Lingkungan Hidup dan Kehutanan P.51/MENLHK/SETJEN/KUM.1/9/2019, which rewrote the verification article.^[2:1][6:1] CRPG's regulatory tracker published two posts on it in November 2025.^[7][8]

¶ Background

Under the arrangement that the regulation implements, a party that borrows part of a forest area for mining or another non-forestry purpose pays PNBP in place of providing compensation land. Pasal 1 defines the borrow-use of a forest area (pinjam pakai kawasan hutan) as the use of part of a forest area by another party for development outside forestry without changing the area's status, designation or function, and defines the levy (PNBP Penggunaan Kawasan Hutan) as revenue from that use which takes the place of compensation land (pengganti lahan kompensasi).^[3:1] The payer (wajib bayar) is the holder of a borrow-use agreement or permit from the minister for a permit in a province whose forest area is more than 30 per cent of its land area, as fixed by the ministerial decree designating that province's forest area.^[3:2]

The preamble records that the regulation was made to implement Pasal 1 ayat (4) of Government Regulation 2/2008, and that the minister had regard to a letter of the Minister of Energy and Mineral Resources dated 27 August 2008. Its legal basis includes Undang-Undang 41/1999 on forestry, the 1997 law on non-tax state revenue and the 1967 basic mining law.^[2:2] Pasal 2 applies the levy to every payer holding a borrow-use permit for development outside forestry.^[9]

¶ Categories of disturbed land

Pasal 3, as amended in 2014, charges the levy on the whole of every area lent under a permit or an agreement still in force, classified into L1, L2 and L3.^[9:1] L1 is the area used for active mining openings, for supporting facilities that are permanent for the term of use, and for development or buffer areas. For mining permits the listed facilities include processing plants, washing plants, tailings facilities, workshops, stockpiles, slag dumps, ports and jetties, roads, offices, staff housing, wastewater treatment and settling ponds, utility installations and storage for fuel, explosives and hazardous waste. For non-mining permits L1 covers the site itself, for uses listed as oil and gas, geothermal energy, religious facilities, defence and security, electricity, telecommunications, water installations and pipelines, railways, public facilities, broadcasting relays, toll roads and certain agriculture for food and energy security, together with its supporting facilities and buffer areas.^[9:2]

L2 is temporary use that can technically be reclaimed: topsoil stockpiles, overburden or waste dumps, sediment ponds, mined-out pits and L1 land no longer in use. L3 is land permanently damaged so that reclamation cannot be carried out optimally, such as a mining pit that technically cannot be backfilled, closed or reclaimed.^[3:3][9:3] The categories are part of a design drawn up in a baseline (baseline penggunaan kawasan hutan) by the head of the company, cooperative or agency holding the permit; the baseline describes the initial land cover in each category and is the reference against which reclamation is later judged.^[3:4][9:4]

¶ Calculation and payment

Under Pasal 4, the baseline is prepared on form PNBP-1 and must be based on the boundary demarcation of the proposed permit area, the work plan for the use, the approved work plan and budget (RKAB), the approved annual technical and environmental work plan (RKTTL) and the environmental impact assessment or UKL-UPL. It is updated every year from field data on form PNBP-2. A request to change the baseline is filed at least 20 working days before the payment falls due, and the Director General of Forestry Planology decides within 10 working days of a complete file; if the change is refused, the next payment follows the original baseline.^[4:1]

The levy is calculated as (L1 × 1 × tariff) + (L2 × 4 × tariff) rupiah a year, and, where verification finds L3 land, a third term of (L3 × 7 × tariff) is added. The tariff is the one set by Government Regulation 33/2014 on PNBP from the use of forest areas, which the amended Pasal 4 names.^[4:2] A non-commercial borrow-use, meaning a use for limited public purposes by a government agency that charges no fee to users, pays a tariff of zero.^[3:5][10]

Pasal 6 leaves the procedure for charging, collecting and depositing the revenue to regulations of the Minister of Finance. The annual amount is set out on form PNBP-3 and paid to the state treasury through a receiving bank on form PNBP-4 no later than 90 days after the permit is issued. Pasal 7 requires the permit holder to report the realised use of the forest area at the end of each year to the Minister of Forestry and the relevant technical minister, with copies to the forestry units concerned.^[10:1]

¶ Reclamation and verification

Pasal 8, as amended in 2014, requires forest reclamation to follow the reclamation plan in the approved annual technical and environmental work plan. Its success is assessed three years after planting by an independent team of reclamation experts or universities, coordinated by the watershed management office (BPDAS), and recorded in a report that becomes one of the documents supporting a change of baseline. An area declared successfully reclaimed is no longer subject to the levy, but the permit holder must maintain it until the permit area is returned; it may be proposed for reuse once the planted trees reach one rotation of a long-rotation local species, and the levy then applies again.^[5:1]

Pasal 9, in the form given by the 2019 amendment, provides for verification of the accuracy of the L1, L2 and L3 areas, of the amounts paid and of the timeliness of payment, across the whole permit or agreement area. The team is chaired by the forest area consolidation office (Balai Pemantapan Kawasan Hutan) and includes the watershed and protection forest office, the production forest office, the provincial forestry and environment service and the forest management unit, with the provincial mining service added for mining permits. Verification takes place at least once every two years and no later than one month before the payment date. Overpayments found on verification may be credited against the next period, or refunded when the permit ends, and the supporting data include very high resolution imagery.^[6:2] Pasal 10 places the cost of verification on the state budget or the permit holder, and the cost of assessing reclamation on the permit holder.^[11]

Pasal 11 provided that holders who had already used the forest area without supplying compensation land were charged the levy from the enactment of Government Regulation 2/2008, payable within 30 days of the regulation's enactment.^[11:1]

¶ See also

• Peraturan Pemerintah 23/2021

¶ External links

• CRPG: Procedures for Determining Forest Area Disturbance and Reclamation Requirements Under PERMENHUT 56/2008 (crpg.id, 26 November 2025) (free sign-in required on crpg.id)
• CRPG: PERMENHUT 56/2008: Forestry Sector Planning and Development Framework (crpg.id, 26 November 2025) (free sign-in required on crpg.id)

¶ References