NEW NON-TAX STATE REVENUE TARIFFS AND THEIR IMPLICATIONS FOR LIMITED LIABILITY COMPANIES
REGULATION SUMMARIES
M. Hadyaka Wiradewa & Putri Nabila Az-Zahra
8/2/20263 min read
NEW NON-TAX STATE REVENUE TARIFFS AND THEIR IMPLICATIONS FOR LIMITED LIABILITY COMPANIES
Regulation Summary
Introduction
The Government of the Republic of Indonesia has officially issued Government Regulation No. 30 of 2026 on Types and Tariffs of Non-Tax State Revenue Applicable to the Ministry of Law ("PP 30/2026"), following the restructuring of the Ministry of Law (post-separation from the former Ministry of Law and Human Rights nomenclature) and the reform of Non-Tax State Revenue ("PNBP") management policy. This Regulation revokes Government Regulation No. 45 of 2024 on Types and Tariffs of Non-Tax State Revenue Applicable to the Ministry of Law and Human Rights ("PP 45/2024") and declares it no longer in force. The changes introduced by PP 30/2026 not only concern adjustments to PNBP tariffs, but also expressly reinforce the enforceability of corporate compliance mechanisms through the imposition and increase of PNBP tariffs on (i) the submission of a company's Annual Report ("Annual Report"), and (ii) applications to lift access blocking on the General Legal Administration ("AHU") system, imposed on Capital-Based Limited Liability Companies ("PT") that fail to submit their Annual Report or fulfil their Beneficial Ownership ("BO") reporting obligations. This article discusses the application of the new PNBP tariffs and their implications for PT.
Changes to the Tariffs Structure for PT Incorporation
Compared to the previous regulation (PP 45/2024), PP 30/2026 increases the PNBP tariff by Rp400,000 (four hundred thousand rupiah), from Rp1,100,000 (one million one hundred thousand rupiah) to Rp1,500,000 (one million five hundred thousand rupiah) for applications to incorporate a PT with authorized capital exceeding Rp1,000,000,000 (one billion rupiah) up to a maximum (“max.”) of Rp5,000,000,000 (five billion rupiah). Furthermore, under the previous regulation (PP 45/2024), the PNBP tariff for incorporating a PT with authorized capital exceeding Rp1,000,000,000 was the same as for a PT with authorized capital exceeding Rp5,000,000,000. However, PP 30/2026 now segregates the PNBP tariff amounts for these two categories, such that each bears a different tariff burden.
Pursuant to Attachment I.A, Point 1, letters a to d of PP 30/2026, PNBP tariffs for the incorporation of a Capital-Based PT are set as follows:
Medium-Scale Enterprise: authorized capital exceeding Rp1,000,000,000 (one billion rupiah) up to max. Rp5,000,000,000 (five billion rupiah), with a PNBP tariff of Rp 1,500,000 (one million five hundred thousand rupiah) per application.
Medium-Scale & Non-MSE Enterprise: authorized capital exceeding Rp5,000,000,000 (five billion rupiah), with a PNBP tariff of Rp5,000,000 (five million rupiah) per application.
As for the PNBP tariff for the announcement of a PT’s incorporation that is applicable to both Individual PTs and Capital-Based PTs, through the Supplement to the State Gazette of the Republic of Indonesia, a tariff of Rp100,000 (one hundred thousand rupiah) per application applies.
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