| Full title | Peraturan Menteri Keuangan Nomor 77 Tahun 2026 tentang Pajak Pertambahan Nilai atas Penyerahan Jasa Angkutan Udara Niaga Berjadwal Dalam Negeri Kelas Ekonomi pada Periode Libur Natal dan Tahun Baru yang Ditanggung Pemerintah Tahun Anggaran 2027 |
|---|---|
| Citation | PMK 77/2026 |
| Jurisdiction | Indonesia |
| Enacted by | Minister of Finance |
| Signed | 12 October 2026 |
| Promulgated | 20 October 2026 |
| Effective | 20 October 2026 |
Peraturan Menteri Keuangan 77/2026 (Peraturan Menteri Keuangan Nomor 77 Tahun 2026 tentang Pajak Pertambahan Nilai atas Penyerahan Jasa Angkutan Udara Niaga Berjadwal Dalam Negeri Kelas Ekonomi pada Periode Libur Natal dan Tahun Baru yang Ditanggung Pemerintah Tahun Anggaran 2027) is an Indonesian Minister of Finance regulation under which the government bears the value added tax (Pajak Pertambahan Nilai, PPN) on domestic scheduled economy-class air travel over the Christmas 2026 and New Year 2027 holidays, an instrument of public finance and non-tax revenue in Indonesia. It was signed on 12 October 2026 and took effect on its promulgation on 20 October 2026.[1][2] Its stated purpose is to maintain public purchasing power and stimulate the national economy.[3]
The relief is 100 per cent of the tax owed on the base fare and the fuel surcharge. It applies only where the ticket is bought between 20 October 2026 and 10 January 2027 and the flight is taken between 22 December 2026 and 10 January 2027; the tax on charges such as extra baggage and seat selection stays with the passenger.[4][5][6]
Airlines must issue tax invoices or equivalent documents showing the tax as government-borne, report it in their periodic returns, and file an itemised list of the transactions electronically by 31 March 2027. Late filing, travel outside the two periods and travel outside economy class each take a transaction out of the relief.[7][8][9] The regulation followed PMK 71/2025 for the previous year's holiday, under which the government bore a smaller share, and three similar measures issued earlier in 2026.[10][11][12][13]
The preamble records that the government grants the incentive to maintain public purchasing power and to stimulate the national economy, especially during the Christmas 2026 and New Year 2027 holidays. The regulation is made under, among other instruments, Pasal 17 ayat (3) of the 1945 Constitution, the value added tax law (Undang-Undang 8/1983, last amended by Undang-Undang 6/2023), Undang-Undang 17/2003 on state finances, Perpres 158/2024 on the Ministry of Finance, and PMK 92/2023 on the mechanism for implementing and accounting for government-borne tax.[3:1] It consists of eight articles and one annex.[1:1][6:1]
Pasal 1 defines the service covered as scheduled commercial air transport carrying passengers from one airport to another within Indonesia, in economy class. An air transport business entity (Badan Usaha Angkutan Udara) is a state-owned or regionally owned enterprise, or an Indonesian limited liability company or cooperative, whose main activity is operating aircraft to carry passengers, cargo or post for payment. A ticket, an airway bill or a delivery bill issued for domestic air transport is treated as equivalent to a tax invoice.[14]
Pasal 2 confirms that VAT remains owed on the service and refers its calculation to PMK 131/2024 on VAT treatment. The government then bears 100 per cent of the tax owed, for fiscal year 2027, and that share is limited to the tax owed on the base fare (tarif dasar) and the fuel surcharge.[4:1] Under Pasal 3 ayat (1), the relief is granted to the recipient of the service for a ticket-purchase period running from 20 October 2026 to 10 January 2027 and a flight period running from 22 December 2026 to 10 January 2027.[5:1] The purchase period opened on the day of promulgation.[2:1]
The annex, which Pasal 3 ayat (2) makes part of the regulation, gives three calculations, each for a Jakarta to Surabaya economy ticket with a base fare of Rp790,000 and a fuel surcharge of Rp121,600. In the first, a ticket bought on 22 October 2026 for a flight on 22 December 2026 carries VAT of Rp100,276, all of it borne by the government. In the second, a ticket bought on 25 October 2026 for a flight on 21 December 2026 carries the same amount, none of it borne by the government, because the flight date falls outside the period. In the third, a ticket bought on 24 October 2026 for a flight on 9 January 2027 also includes extra baggage at Rp75,000 and seat selection at Rp50,000. The tax on the base fare and fuel surcharge, computed as 12 per cent multiplied by 11/12 of their sum, is Rp100,276 and is borne by the government; the tax on the baggage (Rp7,432) and on the seat selection (Rp4,955), each computed as 11/111 of the charge, is collected from the passenger.[6:2]
Pasal 4 requires an airline that is a taxable entrepreneur (Pengusaha Kena Pajak) to issue a tax invoice or an equivalent document and to file its periodic VAT return. Where a supply does not meet the conditions of Pasal 3, the airline calculates the tax under PMK 131/2024 and reports it as tax that must be collected. Where the conditions are met, the document shows the tax as government-borne and the airline reports it in the part of the return for supplies receiving a VAT facility. In both cases the invoices are reported in aggregate.[7:1]
Pasal 5 adds a detailed list of government-borne transactions, which forms part of that reporting. The list gives the airline's name and tax number, the month of ticket issue, the booking reference, the departure and arrival airports, the purchase and flight dates, the tax base (the base fare and fuel surcharge shown on the ticket) and the tax borne by the government. Its timing follows the tax period of the return, it is submitted electronically through a website provided by the Directorate General of Taxes, and the final date for submission is 31 March 2027; the annex includes a sample format.[8:1][6:3]
Pasal 6 ayat (1) provides that the government does not bear the tax in three cases: where the service is supplied outside the purchase and flight periods, where the flight is not in economy class, and where the taxable entrepreneur does not submit the transaction list by the deadline of 31 March 2027. Under ayat (2), the supply is then subject to VAT under the tax laws.[9:1]
The regulation depends on PMK 131/2024 for the calculation of the tax, and Pasal 7 leaves the implementation of and accountability for the fiscal year 2027 tax subsidy to the laws and regulations.[4:2][15] PMK 71/2025, signed on 15 October 2025, covered the same holiday a year earlier: tickets bought from 22 October 2025 and flights from 22 December 2025, in each case to 10 January 2026. Under that regulation the passenger bore 5 per cent and the government 6 per cent of the taxable consideration, which included the base fare, the fuel surcharge and other taxable charges for services provided by the airline.[10:1]
Three regulations signed earlier in 2026 set the same terms, a 100 per cent government share limited to the base fare and fuel surcharge: PMK 4/2026 for the Idul Fitri 1447 Hijriah holiday, PMK 24/2026 in response to a rise in aviation fuel prices, and PMK 43/2026 for the school holidays.[11:1][12:1][13:1] CRPG's regulatory tracker published an analysis of PMK 77/2026 on 9 November 2026.[16]
K288 · Work URI /akn/id/act/pmk/2026/77 · RegVault PMK_77_2026[P] PMK 77/2026, Pasal 8 (in force on promulgation) and closing formula (Ditetapkan di Jakarta pada tanggal 12 Oktober 2026). The promulgation date and gazette number are blank in the copy held in the CRPG regulation vault. regulation_id PMK_77_2026. ↩︎ ↩︎
[E] "Peraturan Menteri Keuangan Nomor: 77 Tahun 2026", DDTC tax-law database, full text reproducing the closing formula (Diundangkan di Jakarta pada tanggal 20 Oktober 2026; Berita Negara 2026 No. 715). https://perpajakan.ddtc.co.id/id/sumber-hukum/peraturan-pusat/peraturan-menteri-keuangan-77-tahun-2026 (in Indonesian) ↩︎ ↩︎
[P] PMK 77/2026, preamble, Menimbang huruf a and Mengingat angka 1, 2, 3, 5 and 6. regulation_id PMK_77_2026. ↩︎ ↩︎
[P] PMK 77/2026, Pasal 2 ayat (1) to (4). regulation_id PMK_77_2026. ↩︎ ↩︎ ↩︎
[P] PMK 77/2026, Pasal 3 ayat (1) and (2). regulation_id PMK_77_2026. ↩︎ ↩︎
[P] PMK 77/2026, Lampiran, parts A to C and the sample format of the transaction list. regulation_id PMK_77_2026. ↩︎ ↩︎ ↩︎ ↩︎
[P] PMK 77/2026, Pasal 4 ayat (1) and (2). regulation_id PMK_77_2026. ↩︎ ↩︎
[P] PMK 77/2026, Pasal 5 ayat (1) to (6). regulation_id PMK_77_2026. ↩︎ ↩︎
[P] PMK 77/2026, Pasal 6 ayat (1) and (2), read with Pasal 5 ayat (5). regulation_id PMK_77_2026. ↩︎ ↩︎
[P] Peraturan Menteri Keuangan Nomor 71 Tahun 2025 tentang Pajak Pertambahan Nilai atas Penyerahan Jasa Angkutan Udara Niaga Berjadwal Dalam Negeri Kelas Ekonomi pada Periode Libur Natal dan Tahun Baru yang Ditanggung Pemerintah Tahun Anggaran 2026, Pasal 2 ayat (3) to (5), Pasal 3 and closing formula (Ditetapkan di Jakarta pada tanggal 15 Oktober 2025). regulation_id PMK_71_2025. ↩︎ ↩︎
[P] Peraturan Menteri Keuangan Nomor 4 Tahun 2026, on the Idul Fitri 1447 Hijriah holiday period, Pasal 2 ayat (3) and (4) and closing formula (signed 6 February 2026). regulation_id PMK_4_2026. ↩︎ ↩︎
[P] Peraturan Menteri Keuangan Nomor 24 Tahun 2026, on government support in response to the rise in aviation fuel prices, Pasal 2 ayat (3) and (4) and closing formula (signed 21 April 2026). regulation_id PMK_24_2026. ↩︎ ↩︎
[P] Peraturan Menteri Keuangan Nomor 43 Tahun 2026, on the school holiday period, Pasal 2 ayat (3) and (4) and closing formula (signed 20 June 2026). regulation_id PMK_43_2026. ↩︎ ↩︎
[P] PMK 77/2026, Pasal 1 angka 5, 6 and 10. regulation_id PMK_77_2026. ↩︎
[P] PMK 77/2026, Pasal 7. regulation_id PMK_77_2026. ↩︎
[E] "Government-Borne VAT on Holiday Economy Flights: PMK 77/2026", CRPG regulatory tracker, crpg.id, 9 November 2026. https://crpg.id/government-borne-vat-on-holiday-economy-flights-pmk-77-2026/ The post carries a notice that it is AI-generated; it is cited for the record of the development, not for its legal content. ↩︎