Peraturan Menteri Keuangan 70/2026 (Peraturan Menteri Keuangan Nomor 70 Tahun 2026 tentang Penggunaan Penerimaan Pajak Rokok untuk Penegakan Hukum di Bidang Kepabeanan dan Cukai) is an Indonesian Minister of Finance regulation on the use of part of the receipts of the cigarette tax (Pajak Rokok) by the central government to fund law enforcement in customs and excise, an instrument of public finance and non-tax revenue in Indonesia. It was signed on 28 September 2026 and promulgated, and took effect, on 8 October 2026.^[1][2]

The regulation gives effect to a provision of the 2026 state budget law that allowed 2.5 per cent of cigarette tax receipts to be used for customs and excise enforcement and left the further rules to the Minister of Finance.^[3] The share is recorded as non-tax state revenue (Penerimaan Negara Bukan Pajak, PNBP) of the Ministry of Finance, deposited into the state treasury account, and spent by the Directorate General of Customs and Excise on supervision, policy, staff, information technology and public communication.^[4][5]

Its fourteen articles, in eight chapters, set out how the share is deposited and reconciled with the regional governments' portion of the tax, how the spending ceiling is projected and allocated, how the funds are disbursed, accounted for and supervised, and how the scheme applies in the 2026 budget year, for which it is based on the months from August to December.^[6][7][8]

¶ Background and legal basis

The cigarette tax is a levy on cigarette excise collected by the central government; the regulation defines it in those terms.^[9] Under Undang-Undang 1/2022 on financial relations between the central government and the regions, its rate is ten per cent of cigarette excise.^[10] Pasal 51 of Undang-Undang 17/2025 on the 2026 state budget provided that, to increase customs and excise revenue and to protect domestic industry, the government could use 2.5 per cent of cigarette tax receipts for law enforcement in customs and excise, and that further provisions would be set by the Minister of Finance.^[3:1]

The regulation's preamble repeats that purpose and grounds the regulation in the Minister's authority as State General Treasurer (Bendahara Umum Negara) under Pasal 7 ayat (2) of Undang-Undang 1/2004 on the state treasury.^[11] Its legal bases include the 2026 state budget law, Undang-Undang 9/2018 on non-tax state revenue, the State Ministries Law as amended by Undang-Undang 61/2024, and Peraturan Presiden 158/2024 on the Ministry of Finance.^[11:1] The signature block, under the title of Minister of Finance, carries the electronic signature of Suahasil Nazara.^[2:1] The vault's copy leaves the promulgation date and the Berita Negara number blank; the ministry's legal information service records promulgation on 8 October 2026 as Berita Negara 2026 No. 673.^[2:2][1:1]

¶ Use of the revenue and scope of enforcement

Pasal 2 allows cigarette tax receipts to be used for customs and excise enforcement on the basis of the state budget law and its amendments, in the amount that law sets. That amount is recorded as PNBP Pajak Rokok at the Ministry of Finance and is deposited into the State General Cash Account (Rekening Kas Umum Negara), the account at the central bank that the Minister, as State General Treasurer, designates to receive all state revenue and pay all state expenditure.^[4:1][9:1]

Pasal 3 defines the enforcement the funds may pay for. It covers customs and excise supervision, comprising intelligence, patrols, enforcement action (penindakan), case handling, the management of operational equipment and the provision of supervisory facilities; the drafting and improvement of policy and regulation supporting enforcement; the sustained strengthening of human resources; the development of technology and information systems; and public communication and coordination. The enforcement is carried out by the Directorate General of Customs and Excise (Direktorat Jenderal Bea dan Cukai).^[5:1]

¶ Deposit and reconciliation

The PNBP is deposited by book transfer from a special third-party calculation account (rekening khusus perhitungan fihak ketiga) into the State General Cash Account, at the same time as the regional governments' share of the cigarette tax is deposited under the Minister of Finance regulation on the collection, deduction and deposit of the tax.^[6:1] The amount deposited is based on realised cigarette tax receipts. The Directorates General of Treasury and of Customs and Excise send those data to the Directorate General of Fiscal Balance; the three directorates general reconcile them, and record the result in an agreed minute (berita acara kesepakatan) that states at least the PNBP amount for the central government and the share of the receipts for regional governments. On the basis of that minute, the budget officer for cigarette tax receipts and deductions at the Directorate General of Fiscal Balance issues a deposit determination.^[6:2]

Payment, the recapitulation of receipts and the collection of underpayments of the tax follow the same collection regulation.^[12] Where an overpayment is refunded, the refund is subtracted from the realised receipts on which the deposit is calculated, and is processed under the refund procedure for the regional governments' share.^[13]

¶ Budgeting, disbursement and supervision

Spending rests on projected PNBP. Pasal 8 defines the projection as the enforcement share set by the state budget law multiplied by the estimated cigarette tax receipts, and the estimate as the cigarette tax rate under the central-regional financial relations law multiplied by the cigarette excise revenue target. The projected amount is the upper limit of the budget allocation for customs and excise enforcement.^[7:1] The allocation is made in the current budget year by budget revision, under the Minister of Finance regulation on budget planning, execution, accounting and reporting.^[14]

Once the budget implementation document (Daftar Isian Pelaksanaan Anggaran, DIPA) carrying the allocation has been approved, the Directorate General of Customs and Excise applies to the Directorate General of Treasury for a determination of the maximum disbursement (Maksimum Pencairan PNBP Pajak Rokok), defined as the ceiling on disbursement of spending funded from that revenue in the DIPA.^[15][9:2] Accountability follows the regulation on the management of non-tax revenue, and accounting and financial reporting follow the regulation on agency accounting and reporting.^[16] The Minister supervises the budget, under the procedure of the non-tax revenue management regulation.^[17]

¶ Transitional provisions and entry into force

For the 2026 budget year, Pasal 13 bases the use of the funds on projected PNBP for the period from August to December 2026, and makes that projection the ceiling of the 2026 allocation. Deposits for 2026 begin with the deposit for the third quarter, which is based on realised cigarette tax receipts for August and September 2026.^[8:1] Pasal 14 brings the regulation into force on the date of its promulgation.^[2:3]

¶ Relationship to other instruments

The three directorates general to which the regulation assigns tasks, those of Customs and Excise, of Treasury and of Fiscal Balance, are units of the Ministry of Finance under Pasal 7 of Perpres 158/2024.^[18] The regional and supervision offices of the Directorate General of Customs and Excise are organised by PMK 58/2026.^[19]

The regulation does not alter the cigarette tax itself. It refers to separate Minister of Finance regulations, which it does not identify by number, for the collection, deduction and deposit of the tax, for budget planning and execution, for the maximum disbursement of non-tax revenue, and for the management of non-tax revenue.^{[6:3][14:1][15:1][16:1]}

CRPG's regulatory tracker published an analysis of the regulation on 1 November 2026.^[20]

¶ See also

• Perwali Semarang 32/2026
• PMK 60/2026

¶ External links

• PMK 70 Tahun 2026 (JDIH Kementerian Keuangan)
• CRPG: Cigarette Tax Revenue for Customs and Excise Enforcement: PMK 70/2026 (crpg.id, 1 November 2026)

¶ References