Peraturan Menteri Keuangan 62/2026 (Peraturan Menteri Keuangan Nomor 62 Tahun 2026 tentang Jenis dan Tarif atas Jenis Penerimaan Negara Bukan Pajak yang Bersifat Volatil yang Berlaku pada Kementerian Pariwisata) is an Indonesian ministerial regulation that sets the types and tariffs of the volatile non-tax state revenue (Penerimaan Negara Bukan Pajak, PNBP) of the Ministry of Tourism, all of it earned by the training hotels (hotel praktik) of the ministry's tourism polytechnics (Politeknik Pariwisata). It was signed by the Minister of Finance, Purbaya Yudhi Sadewa, in Jakarta on 11 August 2026, promulgated on 21 August 2026 and in force fourteen days later, on 4 September 2026.^[1][2] It belongs to the body of fee schedules described at public finance and non-tax revenue in Indonesia, and concerns revenue from institutions covered at education law of Indonesia.

The regulation replaced PMK 54/2023, which had set the training hotels' tariffs when the polytechnics sat under the former Ministry of Tourism and Creative Economy, and implements the provisions of PP 44/2025 that allow volatile tariffs to be set by ministerial regulation.^[3][4] It lists nine types of revenue, sets formulas for rooms, food and beverages, laundry and extra charges, and leaves the gym, pool, spa, event rooms and meeting packages to cooperation contracts.^[5]

The formulas multiply a cost base by an adjustment factor, whose ranges, from a complimentary rate to an "extraordinary" rate for major events, are set in the annex. The figures produced by the formulas are fixed by the head of each polytechnic.^[6][7][8] CRPG's regulatory tracker reported the regulation on 11 October 2026.^[9]

¶ Background

The preamble records two reasons for the regulation. The types and tariffs of volatile PNBP set by PMK 54/2023 for the training hotels of the polytechnics, then under the Ministry of Tourism and Creative Economy and its agency, needed to be adjusted for the Ministry of Tourism; and the Minister of Finance was to implement Pasal 12 ayat (2) and Pasal 14 ayat (1) huruf a and ayat (2) of PP 44/2025 on tariff-setting and the management of non-tax revenue.^[3:1] Its legal basis also includes the State Ministries Law, UU 39/2008, as amended by UU 61/2024, and Peraturan Presiden 158/2024 on the Ministry of Finance.^[3:2]

PP 44/2025 provides that tariffs for non-tax revenue from services are set by government or ministerial regulation, and that a ministerial regulation may set them where the tariff is volatile. Volatile tariffs include those for goods and services produced by research, development, education, training or guidance activities, and apply to revenue types whose tariff components change at least once a year.^[10]

¶ Revenue types and tariff methods

Pasal 1 ayat (1) lists the nine revenue types from running a polytechnic training hotel: room use; sales of food and beverages; laundry; extra charges for the loss of or damage to hotel goods or facilities and for breaches of hotel rules; use of the gym; use of the swimming pool; use of spa facilities; use of rooms for meetings, incentives, conventions and exhibitions; and meeting packages. Tariffs for the first four are calculated by formula; tariffs for the other five are set by cooperation contract, at the nominal value the contract states.^[5:1]

Room tariffs are set with and without breakfast. Each equals the cost of managing the room multiplied by an adjustment factor, and the cost of managing the room is built from fixed costs, variable costs and a room-type value. The food and beverage tariff equals the cost of production, based on the purchase cost of the ingredients for one item under a standard recipe, multiplied by an adjustment factor. The laundry tariff equals the laundry cost, made up of fixed and variable costs, multiplied by an adjustment factor that can only increase it.^[6:1] Pasal 5 places the calculation methods in the annex.^[11]

¶ The annex

The annex defines the components. Fixed costs comprise personnel, utilities and maintenance, with personnel cost calculated from the regional minimum wage divided by working days and the rooms a worker can complete each day; variable costs comprise items such as breakfast, amenities, stationery, cleaning chemicals, in-room food and drinks, and linen washing. The room-type value is a percentage uplift on the baseline room, in ranges set separately for hotels of three-star and four-star class.^[7:1]

The adjustment factors are expressed as percentage ranges. The increasing factors run from a contract rate of 100.0 to 110.0 per cent, through special, low-season, published, high-season and peak-season rates, to an extraordinary rate of 250.1 to 300.0 per cent, which the annex describes as applying when demand is very high because of large or international events. The reducing factors are an employee rate of 10.1 to 99.9 per cent, for staff of the Ministry of Tourism and the polytechnics' academic community, and a complimentary rate of 0.1 to 10.0 per cent. An extra bed is charged at 50 per cent of the management cost of the lowest room type.^[7:2] For laundry the factor is 200 per cent for a three-hour service, 150 per cent for six hours and 100 per cent for nine hours.^[12] The annex illustrates the methods with worked simulations for the training hotels of the polytechnics in Bandung and Bali.^[7:3][12:1]

¶ Extra charges and exclusions

Pasal 6 charges the loss of or damage to hotel goods at 300 per cent of the purchase price. For breaches of hotel rules it sets 300 per cent of the purchase price for soiling or damaging bed sheets beyond cleaning, 200 per cent of the room tariff for smoking in a non-smoking room, 100 per cent of the room tariff for taking the mattress down, and, for a late check-out, 50 per cent of the room tariff between 13.01 and 18.00 and 100 per cent after 18.00.^[13]

Under Pasal 7 the room, food and beverage and laundry tariffs exclude the service charge, the transfer fees charged by payment system providers, including card issuers and acquiring banks, and taxes on certain goods and services, all of which are borne by the payer.^[14] Pasal 8 gives the head of the polytechnic the power to fix the results of the formula calculations for rooms, food and beverages and laundry.^[8:1]

¶ Waivers, deposit and entry into force

Pasal 9 allows any of the tariffs to be set as low as Rp0 or 0 per cent for certain reasons, with the amount, conditions and procedure governed by the laws and regulations. Pasal 10 requires all of the revenue to be deposited into the state treasury.^[15] Pasal 11 revokes PMK 54/2023 on the regulation's entry into force, and Pasal 12 brings the regulation into force fourteen days after promulgation.^[4:1] The closing formula in the held text records the signing on 11 August 2026 but leaves the promulgation date and the State Gazette (Berita Negara) number blank; the Ministry of Finance's legal database records promulgation on 21 August 2026 and entry into force on 4 September 2026, and the ministry's abstract of the regulation gives Berita Negara 2026 No. 586.^[1:1][2:1]

¶ See also

• PMK 64/2026
• PP 30/2026
• PP 17/2026

¶ External links

• PMK 62 Tahun 2026 (JDIH Kementerian Keuangan)
• CRPG: Tourism Polytechnic Training Hotel Tariffs: PMK 62/2026 (crpg.id, 11 October 2026)

¶ References