| Field | Public finance |
|---|---|
| Jurisdiction | Indonesia |
| Principal instruments | Undang-Undang 17/2003 on state finance; Undang-Undang 9/2018 on non-tax state revenue; Peraturan Pemerintah 44/2025 on non-tax revenue tariffs and management; Undang-Undang 1/2022 on central-regional financial relations |
| Principal institutions | Ministry of Finance; Audit Board of Indonesia (BPK); ministries and agencies as managers of non-tax revenue; regional governments |
Public finance and non-tax revenue in Indonesia is the body of Indonesian law that governs the revenue, spending and assets of the state: the annual state budget, taxation, the non-tax state revenue (Penerimaan Negara Bukan Pajak, PNBP) that ministries and agencies collect for their services and for the use of natural resources, and the transfers from the state budget to regional and village governments. Its framework statute is Undang-Undang 17/2003 on state finance, which defines state finance as all the rights and obligations of the state that can be valued in money and requires the state budget to be enacted each year by statute.[1][2] Non-tax revenue is governed by Undang-Undang 9/2018 and its implementing regulation of 2025, Peraturan Pemerintah 44/2025, and the financial relations between the central government and the regions, including regional taxes and transfers, by Undang-Undang 1/2022.[3][4][5]
Under the state finance law the President holds the power to manage state finance and delegates it to the Minister of Finance as fiscal manager, to ministers and agency heads as budget users for their own institutions, and to governors, regents and mayors for regional finance.[6] Much of the field's detail is therefore made by government regulation and ministerial regulation: each ministry or agency that collects non-tax revenue has a government regulation setting the types and tariffs of that revenue, and sectoral ministers set the procedures for calculating natural-resource levies, fines and the tax base of regional taxes on water.[7][8][9]
The sections below survey the field by sub-field: the legal framework and the Ministry of Finance; non-tax revenue, from the agency fee schedules issued in 2026 to natural-resource levies, fines and the receipts of public service agencies; taxation, including the final income tax on small businesses and the regional taxes on water; the state budget, spending and the state's investment holdings, including the Constitutional Court's rulings of July 2026 on the funding of the free meals programme from the education budget; and fiscal transfers and regional finance.[10]
Undang-Undang 17/2003 on state finance was promulgated on 5 April 2003. It defines the state budget (Anggaran Pendapatan dan Belanja Negara, APBN) as the annual financial plan of the government approved by the House of Representatives, and requires the budget, its amendment and the accounting for its execution to be enacted each year by statute, and the regional budget each year by regional regulation.[1:1][2:1] All revenue to which the state is entitled and all spending it is obliged to make in a budget year must be included in the state budget.[2:2]
The Minister of Finance acts as the government's fiscal manager and as its representative in the ownership of separated state assets.[6:1] The ministry's organisation is set by Peraturan Presiden 158/2024, signed on 5 November 2024, which gives it a secretariat general, nine directorates general, an inspectorate general and two agencies, with vertical offices of four directorates general in the regions; the organisation of the ministries more generally is surveyed at public administration in Indonesia.[11]
Undang-Undang 9/2018 on non-tax state revenue, promulgated on 23 August 2018, defines PNBP as a levy paid by individuals or entities that obtain a direct or indirect benefit from a service, or from the use of resources and rights obtained by the state, which is central-government revenue outside taxation and grants and is managed within the state budget.[3:1] Every activity, thing or object that is a source of state revenue other than taxes and grants is an object of PNBP, and the objects fall into six groups: the use of natural resources, services, the management of separated state assets, the management of state-owned goods, the management of funds, and other rights of the state. Tariffs take a specific or an ad valorem form, and all non-tax revenue is managed within the state budget.[12][13][14] Revenue earned by a public service agency (Badan Layanan Umum, BLU) is itself non-tax revenue.[15]
The procedure for setting tariffs and for managing, objecting to, reducing and refunding non-tax revenue was consolidated by Peraturan Pemerintah 44/2025, signed and promulgated on 19 September 2025, which revoked among others Peraturan Pemerintah 58/2020 on the management of non-tax revenue.[4:1][16]
Each ministry or agency that collects non-tax revenue has its types and tariffs set by a government regulation, and a series of schedules issued in 2026 share one design: they cite Undang-Undang 9/2018 and Peraturan Pemerintah 44/2025, list the revenue types, price most of them in an annex, and allow any tariff to be reduced to zero on certain considerations with the approval of the Minister of Finance. Four of them were signed on 27 March 2026. Peraturan Pemerintah 13/2026 names eight sources of revenue at the National Research and Innovation Agency (BRIN), from research, nuclear and space services to research-vessel hire and intellectual-property royalties, and replaced five regulations that had set the fees of the bodies merged into the agency.[8:1][17] Peraturan Pemerintah 15/2026 sets the fees of the National Agency of Drug and Food Control (BPOM) for registration, inspection and certification, makes several services free for domestic micro and small enterprises, and replaced Peraturan Pemerintah 32/2017; it also sits within health sector regulation in Indonesia.[18][19][20]
Peraturan Pemerintah 17/2026 names five sources of revenue at the Audit Board of Indonesia (Badan Pemeriksa Keuangan, BPK), among them training in state financial audit and external audit services priced by contract, and replaced Peraturan Pemerintah 81/2021.[21][22] Peraturan Pemerintah 18/2026 merged into one instrument the two schedules of the Ministry of Defence, covering six revenue types from health services and hydro-oceanographic services to medicines made by its pharmaceutical units.[23][24] On 2 July 2026 Peraturan Pemerintah 30/2026 set the fees of the Ministry of Law, including those for company registration and for patents, trademarks and other intellectual property, with zero and reduced tariffs for government requests, cooperatives and patents held by small enterprises, educational institutions and government research bodies; it replaced the corresponding provisions of the 2024 schedule of the former Ministry of Law and Human Rights.[25][26][27]
The schedules take effect some time after promulgation: thirty days for the research agency, the Audit Board and the Ministry of Law, forty-five days for the Ministry of Defence and sixty days for the food and drug agency.[28][29][30][31][32]
Non-tax revenue from natural resources is calculated under sectoral rules. Permenhut 56/2008 sets how the disturbed and reclaimed parts of a forest area lent for non-forestry use are measured as the basis of the levy on that use, dividing the permit area into three categories weighted one, four and seven, and stopping the levy on land whose reclamation is assessed as successful; its field is surveyed at forestry and land use regulation in Indonesia.[33][34][35]
In the minerals sector, PMK 3/2025, a regulation of the Minister of Finance, created two kinds of non-tax revenue collected by the Ministry of Energy and Mineral Resources in connection with domestic metal refining facilities: an administrative fine for delay in building a smelter, calculated by formula, and a good-faith guarantee (jaminan kesungguhan) of five per cent of the value of mining products sold abroad; the sector is surveyed at mining and energy regulation in Indonesia.[36][37] For groundwater, Permen ESDM 4/2026 sets how the administrative fine charged when unlicensed groundwater abstraction is regularised is calculated, notified, paid and collected as non-tax revenue, implementing the 2025 regulation on the energy ministry's tariffs.[38]
Administrative fines are a further source. Under Permen LH 6/2026, fines for breaches of environmental obligations are capped at three billion rupiah for each violation and are paid to the state as non-tax revenue; the regulation belongs to the enforcement side of environmental approval in Indonesia.[39]
Revenue from infrastructure and heritage concessions is routed through the same system. Under Peraturan Pemerintah 23/2024 on toll roads, the difference in revenue produced by a traffic-management tariff adjustment, and any financial return above the level of feasibility set by the government, become non-tax revenue to be used to develop the toll-road network, and a fund management unit applying the financial management pattern of a public service agency may be formed to manage those receipts.[40][41] Peraturan Presiden 101/2024 gives the company that manages the Borobudur Temple Complex the right to set entrance fees for one of the complex's zones and sets the division of revenue between the culture ministry and the company.[42]
Public service agencies also act commercially for the state. Peraturan Presiden 26/2026 gives an energy-sector public service agency a role in importing crude oil, fuel and liquefied petroleum gas alongside energy-sector state-owned enterprises, with imports by the agency serving to fill the energy buffer reserve and operational reserves.[43]
Central-government taxes are governed by their own statutes, of which the Income Tax Law, Undang-Undang 7/1983 as last amended by Undang-Undang 6/2023, empowers the government to set final income taxes by regulation.[44] Peraturan Pemerintah 20/2026, signed on 22 April 2026, amended Peraturan Pemerintah 55/2022, which had set a final tax of 0.5 per cent on the business turnover of individuals and several kinds of business entity for a limited number of tax years. It confined the eligible corporate taxpayers to single-founder sole-proprietor companies and cooperatives, deleted the article that fixed the time limits of the scheme, and provided that bribes, including bribes to foreign public officials, are not deductible costs.[45][46][47][48][49]
Regional taxes are set by Undang-Undang 1/2022, promulgated on 5 January 2022, which lists the surface water tax (Pajak Air Permukaan) among the taxes collected by provinces and the groundwater tax (Pajak Air Tanah) among those collected by regencies and cities.[5:1] The base of each is a value set under a ministerial guideline. Permen PUPR 15/2017 sets the method by which a governor calculates the surface water acquisition value (Nilai Perolehan Air Permukaan), as the product of a base price, a regional economic factor, a resource value factor and a user-group factor.[9:1][50] Permen ESDM 5/2024, made under Pasal 68 of Undang-Undang 1/2022, sets the guideline for the groundwater acquisition value (Nilai Perolehan Air Tanah) as the product of a raw water price and a weighting coefficient that rises with the volume abstracted and the commercial character of the use; the two instruments form the fiscal side of the water resources law of Indonesia and of groundwater regulation in Indonesia.[51][52]
The 2026 state budget, Undang-Undang 17/2025, counted a free nutritious meals programme at education-related institutions as part of the operational funding of education, within the budget share that Pasal 31(4) of the 1945 Constitution requires to be at least twenty per cent. In Constitutional Court Decision 40/PUU-XXIV/2026 the Court upheld the budget provision but held that its elucidation had widened the meaning of the operational funding of education, and declared the elucidation conditionally binding: valid only for the 2026 budget, with the meals programme to be separated from the education budget by the 2028 budget at the latest.[53][10:1] Two further petitions against the same provisions, decided the same day, were dealt with by reference to that ruling: Constitutional Court Decision 52/PUU-XXIV/2026 and Constitutional Court Decision 55/PUU-XXIV/2026 held the provision itself constitutional and found the challenges to the elucidation to have lost their object.[54][55] The cases belong also to education law of Indonesia and to constitutional review in Indonesia.
Spending programmes carry their own payment rules. Under Peraturan Presiden 6/2025 on subsidised fertiliser, the state-owned fertiliser enterprise bills the government after the fertiliser has been distributed, redeemed by farmers and fish farmers, and verified by the ministries concerned; the commodity is treated at trade and commodity regulation in Indonesia.[56] Public procurement of medicines and medical devices follows Permenkes 5/2026, which makes purchasing through the government electronic catalogue the rule for public bodies and for health facilities running the national health insurance and other health programmes, with priority for supplies made with domestic raw materials or components.[57]
The state's equity in its enterprises is managed through Danantara. Peraturan Pemerintah 10/2025 gives the agency power to manage the dividends of the holding companies and of state-owned enterprises and to decide on additions to or reductions of state equity financed from those dividends.[58]
Transfers to the regions (Transfer ke Daerah, TKD) are defined by Undang-Undang 1/2022 as funds from the state budget, forming part of state spending, allocated and paid to the regions. They comprise the revenue-sharing fund (Dana Bagi Hasil, DBH), the general allocation fund, the special allocation fund (Dana Alokasi Khusus, DAK), the special autonomy fund, the special-status fund and the village fund.[59][60] The special allocation fund finances programmes and activities that are national priorities.[59:1] An earlier example of its use is Permen LH 26/2012, which set the technical guidelines for regencies and cities spending the environmental special allocation fund in the 2013 budget year, barred the fund from paying administrative and running costs, and required a matching contribution of at least 10 per cent from the regional budget.[61][62][63]
The revenue-sharing fund includes a share of tobacco excise, fixed by Undang-Undang 1/2022 at three per cent of domestic tobacco excise revenue.[64][65] Peraturan Wali Kota Semarang 32/2026 sets the procedure by which the city of Semarang pays direct cash assistance out of that share to workers in legal cigarette factories, workers who have lost their jobs, workers of bankrupt factories and other members of the community, among them the poor and vulnerable, through a partner bank and under the supervision of the city inspectorate.[66][67][68]
Village finance forms the last tier. Under Peraturan Pemerintah 16/2026, the implementing regulation of the Village Law, the state budget allocates the village fund each year, transferred through the regional treasury to the village treasury, and each regency or city must budget a village fund allocation (Alokasi Dana Desa) of at least 10 per cent of the general allocation fund and revenue-sharing fund it receives, after deducting earmarked portions; the Minister of Finance may withhold or cut transfers to a regency or city that fails to do so.[69]
K12[P] Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara, Pasal 1 angka 1 and 7; closing formula (Diundangkan di Jakarta pada tanggal 5 April 2003; Lembaran Negara 2003 No. 47). regulation_id UU_17_2003. ↩︎ ↩︎
[P] UU 17/2003, Pasal 3 ayat (2), (3) and (5). regulation_id UU_17_2003. ↩︎ ↩︎ ↩︎
[P] Undang-Undang Nomor 9 Tahun 2018 tentang Penerimaan Negara Bukan Pajak, Pasal 1 angka 1; closing formula (Diundangkan di Jakarta pada tanggal 23 Agustus 2018); Lembaran Negara 2018 No. 147. regulation_id UU_9_2018. ↩︎ ↩︎
[P] Peraturan Pemerintah Nomor 44 Tahun 2025 tentang Tata Cara Penetapan Tarif, Pengelolaan, dan Penyelesaian Keberatan, Keringanan, dan Pengembalian Penerimaan Negara Bukan Pajak, closing formula (Ditetapkan and Diundangkan di Jakarta pada tanggal 19 September 2025; Lembaran Negara 2025 No. 156). regulation_id PP_44_2025. ↩︎ ↩︎
[P] Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah, Pasal 4 ayat (1) huruf e (PAP) and ayat (2) huruf e (PAT); closing formula (Disahkan and Diundangkan di Jakarta pada tanggal 5 Januari 2022). regulation_id UU_1_2022. ↩︎ ↩︎
[P] UU 17/2003, Pasal 6 ayat (1) and (2) huruf a to c. regulation_id UU_17_2003. ↩︎ ↩︎
[P] UU 9/2018, Pasal 4 ayat (2) and (3). regulation_id UU_9_2018. ↩︎
[P] Peraturan Pemerintah Nomor 13 Tahun 2026 tentang Jenis dan Tarif atas Jenis Penerimaan Negara Bukan Pajak yang Berlaku pada Badan Riset dan Inovasi Nasional, preamble (Mengingat: UU 9/2018; PP 44/2025), Pasal 1 ayat (1) to (5) and Pasal 5 ayat (1) to (3). regulation_id PP_13_2026. ↩︎ ↩︎
[P] Peraturan Menteri Pekerjaan Umum dan Perumahan Rakyat Nomor 15/PRT/M/2017 tentang Tata Cara Penghitungan Besaran Nilai Perolehan Air Permukaan, Pasal 1 angka 1 to 3 and Pasal 2; Berita Negara 2017 No. 1195. regulation_id PERMENPUPR_15_2017. ↩︎ ↩︎
[P] Putusan MK Nomor 40/PUU-XXIV/2026, paragraphs [3.17.3] to [3.18] and Amar Putusan items 1 to 4: "Mengabulkan permohonan para Pemohon untuk sebagian"; the elucidation of Pasal 22(3) conditionally binding, limited to the 2026 budget; pronounced 30 July 2026. https://s.mkri.id/public/content/persidangan/putusan/putusan_mkri_14745_1785399940.pdf ↩︎ ↩︎
[P] Peraturan Presiden Nomor 158 Tahun 2024 tentang Kementerian Keuangan, Pasal 7 huruf a to v and Pasal 73 ayat (1) and (2); signed and promulgated 5 November 2024, Lembaran Negara 2024 No. 354. regulation_id PERPRES_158_2024. ↩︎
[P] UU 9/2018, Pasal 3 ayat (1) and (2) and Pasal 4 ayat (1) to (3). regulation_id UU_9_2018. ↩︎
[P] UU 9/2018, Pasal 6. regulation_id UU_9_2018. ↩︎
[P] UU 9/2018, Pasal 20. regulation_id UU_9_2018. ↩︎
[P] UU 9/2018, Pasal 66 ayat (1). regulation_id UU_9_2018. ↩︎
[P] PP 44/2025, Pasal 111 (revoking, among others, Peraturan Pemerintah Nomor 58 Tahun 2020 tentang Pengelolaan Penerimaan Negara Bukan Pajak) and Pasal 112. regulation_id PP_44_2025. ↩︎
[P] PP 13/2026, Pasal 7 and Pasal 8 huruf a to e, revoking PP 13/2014, PP 51/2018, PP 8/2019, PP 14/2019 and PP 62/2021. regulation_id PP_13_2026. ↩︎
[P] Peraturan Pemerintah Nomor 15 Tahun 2026 tentang Jenis dan Tarif atas Jenis Penerimaan Negara Bukan Pajak yang Berlaku pada Badan Pengawas Obat dan Makanan, Pasal 1 ayat (1) to (3). regulation_id PP_15_2026. ↩︎
[P] PP 15/2026, Pasal 3 ayat (1) and (2) and Pasal 4 ayat (1) to (3). regulation_id PP_15_2026. ↩︎
[P] PP 15/2026, Pasal 7 and Pasal 8, revoking Peraturan Pemerintah Nomor 32 Tahun 2017 (LN 2017 No. 198). regulation_id PP_15_2026. ↩︎
[P] Peraturan Pemerintah Nomor 17 Tahun 2026 tentang Jenis dan Tarif atas Jenis Penerimaan Negara Bukan Pajak yang Berlaku pada Badan Pemeriksa Keuangan, Pasal 1 ayat (1) to (4) and Pasal 5 ayat (1) to (3). regulation_id PP_17_2026. ↩︎
[P] PP 17/2026, Pasal 7 and Pasal 8, revoking Peraturan Pemerintah Nomor 81 Tahun 2021 (LN 2021 No. 177). regulation_id PP_17_2026. ↩︎
[P] Peraturan Pemerintah Nomor 18 Tahun 2026 tentang Jenis dan Tarif atas Jenis Penerimaan Negara Bukan Pajak yang Berlaku di Lingkungan Kementerian Pertahanan, Pasal 1 ayat (1) and (2), Pasal 3 and Pasal 10 ayat (1) to (3). regulation_id PP_18_2026. ↩︎
[P] PP 18/2026, Pasal 14, revoking Peraturan Pemerintah Nomor 57 Tahun 2013 and Peraturan Pemerintah Nomor 17 Tahun 2014. regulation_id PP_18_2026. ↩︎
[P] Peraturan Pemerintah Nomor 30 Tahun 2026 tentang Jenis dan Tarif atas Jenis Penerimaan Negara Bukan Pajak yang Berlaku pada Kementerian Hukum, Pasal 1 ayat (1) to (4). regulation_id PP_30_2026. ↩︎
[P] PP 30/2026, Pasal 4 ayat (1) to (3) and Pasal 5 ayat (1) to (7). regulation_id PP_30_2026. ↩︎
[P] PP 30/2026, Pasal 8 and Pasal 9 huruf a to e, concerning Peraturan Pemerintah Nomor 45 Tahun 2024 (LN 2024 No. 240). regulation_id PP_30_2026. ↩︎
[P] PP 13/2026, Pasal 9 and closing formula (27 March 2026; LN 2026 No. 33, TLN 7166). regulation_id PP_13_2026. ↩︎
[P] PP 17/2026, Pasal 9 and closing formula (27 March 2026; LN 2026 No. 37, TLN 7170). regulation_id PP_17_2026. ↩︎
[P] PP 30/2026, Pasal 10 and closing formula (2 July 2026; LN 2026 No. 72, TLN 7187). regulation_id PP_30_2026. ↩︎
[P] PP 18/2026, Pasal 15 and closing formula (27 March 2026; LN 2026 No. 38). regulation_id PP_18_2026. ↩︎
[P] PP 15/2026, Pasal 9 and closing formula (27 March 2026; LN 2026 No. 35, TLN 7168). regulation_id PP_15_2026. ↩︎
[P] 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, Pasal 1 angka 1 to 13, as amended by Permenhut P.84/Menhut-II/2014; Berita Negara 2008 No. 49. regulation_id PERMENHUT_56_2008. ↩︎
[P] Permenhut 56/2008, Pasal 4 ayat (1) to (9), as amended. regulation_id PERMENHUT_56_2008. ↩︎
[P] Permenhut 56/2008, Pasal 8 ayat (1) to (6), as amended. regulation_id PERMENHUT_56_2008. ↩︎
[P] Peraturan Menteri Keuangan Nomor 3 Tahun 2025, Pasal 1 ayat (1) to (3); signed 6 January 2025. regulation_id PERMENKEU_3_2025. https://peraturan.bpk.go.id/Details/313246/pmk-no-3-tahun-2025 ↩︎
[P] PMK 3/2025, Pasal 2 ayat (1) and (2) and Pasal 3. regulation_id PERMENKEU_3_2025. ↩︎
[P] Peraturan Menteri Energi dan Sumber Daya Mineral Nomor 4 Tahun 2026 tentang Pedoman Penggunaan Sumber Daya Air pada Air Tanah dan Tata Cara Pengenaan, Penghitungan, Pembayaran dan/atau Penyetoran Penerimaan Negara Bukan Pajak Berupa Denda Administratif Penataan Izin Pengusahaan Air Tanah dan Persetujuan Penggunaan Air Tanah, title and considerations b and c (implementing Peraturan Pemerintah Nomor 30 Tahun 2024 and Peraturan Pemerintah Nomor 19 Tahun 2025, Pasal 8); signed 13 January 2026. regulation_id PERMENESDM_4_2026. JDIH BPK: promulgated and in force 22 January 2026, Berita Negara 2026 No. 51. https://peraturan.bpk.go.id/Details/350247/permen-esdm-no-4-tahun-2026 ↩︎
[P] Peraturan Menteri Lingkungan Hidup/Badan Pengendalian Lingkungan Hidup Nomor 6 Tahun 2026 tentang Pengawasan dan Sanksi Administratif Bidang Lingkungan Hidup, Pasal 38 and Pasal 44 ayat (2) and (3); Berita Negara 2026 No. 387. regulation_id PERMENLH_6_2026. ↩︎
[P] Peraturan Pemerintah Nomor 23 Tahun 2024 tentang Jalan Tol, Pasal 85 ayat (1) and Pasal 87 ayat (1); Lembaran Negara 2024 No. 85. regulation_id PP_23_2024. ↩︎
[P] PP 23/2024, Pasal 93 ayat (1). regulation_id PP_23_2024. ↩︎
[P] Peraturan Presiden Nomor 101 Tahun 2024 tentang Tata Kelola Kompleks Candi Borobudur, Pasal 16 ayat (1) to (5), Pasal 17 and Pasal 18 ayat (1) to (6); Lembaran Negara 2024 No. 195. regulation_id PERPRES_101_2024. ↩︎
[P] Peraturan Presiden Nomor 26 Tahun 2026 tentang Pengadaan Minyak Bumi, Bahan Bakar Minyak, dan/atau Liquefied Petroleum Gas untuk Ketahanan Energi Nasional, Pasal 4 ayat (1) to (7); Lembaran Negara 2026 No. 48. regulation_id PERPRES_26_2026. ↩︎
[P] Peraturan Pemerintah Nomor 20 Tahun 2026 tentang Perubahan atas Peraturan Pemerintah Nomor 55 Tahun 2022 tentang Penyesuaian Pengaturan di Bidang Pajak Penghasilan, preamble, Menimbang huruf a to d (implementing Pasal 4 ayat (2) huruf e of Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan, as last amended by Undang-Undang Nomor 6 Tahun 2023). regulation_id PP_20_2026. ↩︎
[P] PP 20/2026, Pasal II and closing formula (Ditetapkan and Diundangkan di Jakarta pada tanggal 22 April 2026; Lembaran Negara 2026 No. 43, Tambahan Lembaran Negara No. 7173). regulation_id PP_20_2026. ↩︎
[P] Peraturan Pemerintah Nomor 55 Tahun 2022 tentang Penyesuaian Pengaturan di Bidang Pajak Penghasilan, Pasal 57 ayat (1) and Pasal 59 ayat (1) and (2) in their original form; Lembaran Negara 2022 No. 231. regulation_id PP_55_2022. ↩︎
[P] PP 20/2026, Pasal I angka 4, restating Pasal 57 ayat (1) to (5) of PP 55/2022. regulation_id PP_20_2026. ↩︎
[P] PP 20/2026, Pasal I angka 5 and 6, restating Pasal 58 and deleting Pasal 59 of PP 55/2022. regulation_id PP_20_2026. ↩︎
[P] PP 20/2026, Pasal I angka 1 and 2, inserting Pasal 20A into PP 55/2022. regulation_id PP_20_2026. ↩︎
[P] Permen PUPR 15/PRT/M/2017, Pasal 3 to Pasal 9 and Lampiran. regulation_id PERMENPUPR_15_2017. ↩︎
[P] Peraturan Menteri Energi dan Sumber Daya Mineral Nomor 5 Tahun 2024 tentang Pedoman Penetapan Nilai Perolehan Air Tanah, preamble (made under Pasal 68 of UU 1/2022); Berita Negara 2024 No. 273. regulation_id PERMEN_ESDM_5_2024. ↩︎
[P] Permen ESDM 5/2024, Pasal 2 and Pasal 12. regulation_id PERMEN_ESDM_5_2024. ↩︎
[P] Putusan Mahkamah Konstitusi Nomor 40/PUU-XXIV/2026, paragraphs [3.5] and [3.15], quoting Pasal 22(3) of Undang-Undang 17/2025 on the 2026 State Budget (LN 2025/179, TLN 7144) and its elucidation, and stating the question under Pasal 31(4) of the 1945 Constitution. https://s.mkri.id/public/content/persidangan/putusan/putusan_mkri_14745_1785399940.pdf ↩︎
[P] Putusan Mahkamah Konstitusi Nomor 52/PUU-XXIV/2026, paragraph [3.14] and Amar Putusan; pronounced 30 July 2026. https://s.mkri.id/public/content/persidangan/putusan/putusan_mkri_14746_1785400080.pdf ↩︎
[P] Putusan Mahkamah Konstitusi Nomor 55/PUU-XXIV/2026, paragraphs [3.14] to [3.17] and Amar Putusan; pronounced 30 July 2026. https://s.mkri.id/public/content/persidangan/putusan/putusan_mkri_14747_1785400186.pdf ↩︎
[P] Peraturan Presiden Nomor 6 Tahun 2025 tentang Tata Kelola Pupuk Bersubsidi, Pasal 14 ayat (1) and (2); Lembaran Negara 2025 No. 10. regulation_id PERPRES_6_2025. ↩︎
[P] Peraturan Menteri Kesehatan Nomor 5 Tahun 2026 tentang Perbekalan Kesehatan, Pasal 41 to Pasal 44. regulation_id PERMENKES_5_2026. https://peraturan.bpk.go.id/Details/350852/permenkes-no-5-tahun-2026 ↩︎
[P] Peraturan Pemerintah Nomor 10 Tahun 2025 tentang Organisasi dan Tata Kelola Badan Pengelola Investasi Daya Anagata Nusantara, Pasal 4 ayat (1) to (4); Lembaran Negara 2025 No. 26. regulation_id PP_10_2025. ↩︎
[P] UU 1/2022, Pasal 1 (definitions of Transfer ke Daerah and Dana Alokasi Khusus). regulation_id UU_1_2022. ↩︎ ↩︎
[P] UU 1/2022, Pasal 106. regulation_id UU_1_2022. ↩︎
[P] Peraturan Menteri Lingkungan Hidup Nomor 26 Tahun 2012 tentang Petunjuk Teknis Pemanfaatan Dana Alokasi Khusus Bidang Lingkungan Hidup Tahun Anggaran 2013, Pasal 16 and closing formula (28 December 2012; promulgated 29 January 2013; Berita Negara 2013 No. 168). regulation_id PERMENLH_26_2012. ↩︎
[P] Permen LH 26/2012, Pasal 6 and 7. regulation_id PERMENLH_26_2012. ↩︎
[P] Permen LH 26/2012, Pasal 9 and 10. regulation_id PERMENLH_26_2012. ↩︎
[P] UU 1/2022, Pasal 111 ayat (1) and (2). regulation_id UU_1_2022. ↩︎
[P] UU 1/2022, Pasal 114 ayat (1). regulation_id UU_1_2022. ↩︎
[P] Peraturan Wali Kota Semarang Nomor 32 Tahun 2026 tentang Tata Cara Penyaluran Bantuan Langsung Tunai Dana Bagi Hasil Cukai Hasil Tembakau, Pasal 2 and Pasal 3 ayat (1) to (6); closing formula (29 July 2026; Berita Daerah Kota Semarang 2026 No. 32). Held in the CRPG regulation vault under the mislabeled regulation_id PMK_32_2026. ↩︎
[P] Perwali Semarang 32/2026, Pasal 6, Pasal 8 and Pasal 9. regulation_id PMK_32_2026. ↩︎
[P] Perwali Semarang 32/2026, Pasal 11 to 13. regulation_id PMK_32_2026. ↩︎
[P] Peraturan Pemerintah Nomor 16 Tahun 2026 tentang Peraturan Pelaksanaan Undang-Undang Nomor 6 Tahun 2014 tentang Desa, Pasal 114 ayat (1) and (2) and Pasal 115 ayat (1) to (4) and (9); Lembaran Negara 2026 No. 36. regulation_id PP_16_2026. ↩︎