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Kemenkeu Introduces Additional Categories and Tariffs of Tourism PNBP

1 min read
|
Feb 2, 2026
|
Indonesia

Impact Scale

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Medium

Affected Sectors

Tax and Non-Tax Char......

The Directorate General of Budget (Direktur Jenderal Anggaran- “ DJA ”) of the Ministry of Finance is in the process of finalizing a Draft Regulation of the Minister of Finance (“ Permenkeu ”) on the Amendment to Permenkeu No. 54 of 2023 on Types and Tariffs of Volatile Non-Tax State Revenue (“ PNBP ”) Derived from the Management of Training Hotels of Tourism Polytechnics Applicable within the Ministry of Tourism and Creative Economy/Tourism and Creative Economy Agency (“ Permenkeu 54/2023 ”). One of the substantive provisions of the proposed regulation is the introduction of two additional types and corresponding tariff rates of volatile PNBP.

“The draft is still in the queue for harmonization at the Ministry of Law,” disclosed an internal Hukumonline source within the Directorate General of Budget of the Ministry of Finance.

The two newly proposed tariff categories include room rental without breakfast and meeting packages for the use of facilities, with tariff calculations based on cooperation agreements.

The addition of these hotel business lines is intended to accommodate demand from several external parties, not limited solely to room usage. This policy is also considered to create opportunities for improving service quality while simultaneously optimizing state revenue.

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