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Peraturan Menteri Keuangan 63/2026Regulation
Full titlePeraturan Menteri Keuangan Nomor 63 Tahun 2026 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 98 Tahun 2024 tentang Jenis dan Tarif atas Jenis Penerimaan Negara Bukan Pajak yang Bersifat Volatil yang Berlaku pada Kementerian Agraria dan Tata Ruang/Badan Pertanahan Nasional
CitationPMK 63/2026
JurisdictionIndonesia
Enacted byMinister of Finance
Signed11 August 2026
Promulgated21 August 2026
Effective5 September 2026
AmendsPMK 98/2024

Peraturan Menteri Keuangan 63/2026 (Peraturan Menteri Keuangan Nomor 63 Tahun 2026 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 98 Tahun 2024 tentang Jenis dan Tarif atas Jenis Penerimaan Negara Bukan Pajak yang Bersifat Volatil yang Berlaku pada Kementerian Agraria dan Tata Ruang/Badan Pertanahan Nasional) is an Indonesian ministerial regulation that amends the schedule of volatile non-tax state revenue (Penerimaan Negara Bukan Pajak, PNBP) of the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN), adding fees for access to thematic land and spatial geospatial information. 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 fifteen days later, on 5 September 2026.[1][2] It is one of the fee schedules described at public finance and non-tax revenue in Indonesia, and concerns the land administration side of forestry and land use regulation in Indonesia.

The regulation amends PMK 98/2024, which had listed eight training services as the ministry's volatile non-tax revenue. It adds a ninth type of revenue, the thematic geospatial information access service, and an annex item that prices it in two ways: Rp7,500 a parcel for parcel-based access and Rp20,000 a hectare for area-based access, each sold in a minimum block of 1,000 units that may be accessed for 60 days.[3][4] The regulation consists of two articles and a one-page annex. CRPG's regulatory tracker reported it on 12 October 2026.[5]

Background

The preamble gives two reasons for the amendment: the need to add the geospatial information access service as a type of volatile revenue in order to improve service to users of the ministry, and the fact that PMK 98/2024 did not yet provide for it.[6] Its legal basis includes Pasal 17 ayat (3) of the Constitution; the State Ministries Law, UU 39/2008, as amended by UU 61/2024; PP 44/2025 on tariff-setting and the management of non-tax revenue; Peraturan Presiden 158/2024 on the Ministry of Finance; and PMK 98/2024 itself.[6:1]

PMK 98/2024 was signed by the then Minister of Finance, Sri Mulyani Indrawati, on 10 December 2024, and was published as Berita Negara 2024 No. 958. It was issued to implement Pasal 8 ayat (1) of Peraturan Pemerintah 69/2020 on the procedure for setting non-tax revenue tariffs.[7][6:2] PP 44/2025, signed and promulgated on 19 September 2025, revoked PP 69/2020 while keeping its implementing regulations in force so far as they do not conflict with the new regulation.[8] Under Pasal 14 of PP 44/2025, a tariff that would otherwise be set by government regulation may be set by ministerial regulation where it is volatile or where there is an urgent need; volatile tariffs include training other than functional training, leadership training and basic training for civil-service candidates, laboratory testing, goods and services produced by research, development, education, training or guidance, and by-products of government activities, and apply to revenue types whose tariff components change at least once a year.[9]

Provisions

Pasal I, point 1, adds a letter i to Pasal 1 ayat (1) of PMK 98/2024 and restates the article. The amended list covers revenue from training to improve the quality of land deed officials (pejabat pembuat akta tanah); basic and advanced training for land appraisers; land administration training for regional land management officers; integrated land-parcel mapping training for licensed surveyors; village land data management training for village officials; basic and intermediate training in preparing detailed spatial plans (rencana detail tata ruang); and, under the new letter, access to thematic land and spatial geospatial information (akses informasi geospasial tematik pertanahan dan ruang).[3:1] The restated article keeps the rules that the tariffs are set out in the annex and that they are maximum tariffs.[3:2]

Pasal I, point 2, adds a letter I to the annex of PMK 98/2024.[3:3] The amending annex marks items A to H, the existing training tariffs, as unchanged. Item I sets two tariffs: parcel-based access, for a minimum of 1,000 parcels that may be accessed for 60 days, at Rp7,500 a parcel; and area-based (berbasis kawasan) access, for a minimum of 1,000 hectares that may be accessed for 60 days, at Rp20,000 a hectare.[4:1] The unchanged training tariffs in PMK 98/2024 are charged per participant; they range from Rp1,260,000 for advanced land appraiser training by non-classroom methods to Rp7,200,000 for intermediate training in preparing detailed spatial plans.[10]

The amendment leaves Pasal 2 to 5 of PMK 98/2024 untouched. Pasal 2 states that the training tariffs exclude participants' transport and, for the village land data training held outside the ministry's offices, their accommodation, which are borne by the payer. Pasal 3 allows the tariffs for the revenue types listed in Pasal 1 ayat (1) to be set as low as Rp0 or 0 per cent on certain grounds, and Pasal 4 requires all of the ministry's non-tax revenue to be deposited into the state treasury.[11]

Entry into force

Pasal II brings the regulation into force fifteen days after promulgation, the same period that Pasal 5 of PMK 98/2024 had set.[12][11:1] The closing formula of 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, entry into force on 5 September 2026 and publication as Berita Negara 2026 No. 587.[1:1][2:1]

PMK 63/2026 was signed on the same day as PMK 62/2026, which sets the volatile non-tax revenue of the Ministry of Tourism.[1:2][13]

See also

Identifiers Know ID K275 · Work URI /akn/id/act/pmk/2026/63 · RegVault PMK_63_2026

References


  1. [P] PMK 63/2026, closing formula (Ditetapkan di Jakarta pada tanggal 11 Agustus 2026, signed electronically by Purbaya Yudhi Sadewa); the promulgation date and Berita Negara number are blank in the held text. regulation_id PMK_63_2026. ↩︎ ↩︎ ↩︎

  2. [P] PMK 63 Tahun 2026, JDIH Kementerian Keuangan: Tanggal Penetapan 11 August 2026, Tanggal Pengundangan 21 August 2026, Tanggal Berlaku 5 September 2026; Sumber "BNRI 2026 (587)". https://jdih.kemenkeu.go.id/dok/pmk-63-tahun-2026 ↩︎ ↩︎

  3. [P] PMK 63/2026, Pasal I angka 1 (Pasal 1 ayat (1) to (3) of PMK 98/2024 as amended) and angka 2. regulation_id PMK_63_2026. ↩︎ ↩︎ ↩︎ ↩︎

  4. [P] PMK 63/2026, Lampiran, items A to H (Tetap) and item I angka 1 and 2. regulation_id PMK_63_2026. ↩︎ ↩︎

  5. [E] "Land Agency Fee for Thematic Geospatial Data Access: PMK 63/2026", CRPG regulatory tracker, crpg.id, 12 October 2026. https://crpg.id/land-agency-fee-for-thematic-geospatial-data-access-pmk-63-2026/ The post carries a notice that it is AI-generated; it is cited for the record of the development, not for its legal content. ↩︎

  6. [P] PMK 63/2026, preamble, Menimbang huruf a to c and Mengingat angka 1 to 6 (PMK 98/2024 cited as Berita Negara 2024 No. 958). regulation_id PMK_63_2026. ↩︎ ↩︎ ↩︎

  7. [P] Peraturan Menteri Keuangan Nomor 98 Tahun 2024 tentang Jenis dan Tarif atas Jenis Penerimaan Negara Bukan Pajak yang Bersifat Volatil yang Berlaku pada Kementerian Agraria dan Tata Ruang/Badan Pertanahan Nasional, preamble, Menimbang, and closing formula (Ditetapkan di Jakarta pada tanggal 10 Desember 2024, Sri Mulyani Indrawati). regulation_id PMK_98_2024. ↩︎

  8. [P] Peraturan Pemerintah No. 44 Tahun 2025 tentang Tata Cara Penetapan Tarif, Pengelolaan, dan Penyelesaian Keberatan, Keringanan, dan Pengembalian Penerimaan Negara Bukan Pajak, Pasal 110 and Pasal 111 (revoking, among others, PP 69/2020) and closing formula (signed and promulgated 19 September 2025). regulation_id PP_44_2025. ↩︎

  9. [P] PP 44/2025, Pasal 14 ayat (1) and (2). regulation_id PP_44_2025. ↩︎

  10. [P] PMK 98/2024, Lampiran, items A to H (tariffs per participant by classroom and non-classroom method). regulation_id PMK_98_2024. ↩︎

  11. [P] PMK 98/2024, Pasal 2 ayat (1) to (3), Pasal 3 ayat (1) and (2), Pasal 4 and Pasal 5. regulation_id PMK_98_2024. ↩︎ ↩︎

  12. [P] PMK 63/2026, Pasal II. regulation_id PMK_63_2026. ↩︎

  13. [P] PMK 62 Tahun 2026, JDIH Kementerian Keuangan: Tanggal Penetapan 11 August 2026. https://jdih.kemenkeu.go.id/dok/pmk-62-tahun-2026 ↩︎