Audit Board Non-Tax Revenue Tariffs: PP 17/2026

Government Regulation No. 17 of 2026 resets the schedule of non-tax state revenue collected by Indonesia's Audit Board. The instrument carries the official title Peraturan Pemerintah Republik Indonesia Nomor 17 Tahun 2026 tentang Jenis dan Tarif atas Jenis Penerimaan Negara Bukan Pajak yang Berlaku pada Badan Pemeriksa Keuangan (Government Regulation No. 17 of 2026 on the Types and Tariffs of Non-Tax State Revenue Applicable at the Audit Board). It was signed in Jakarta on 27 March 2026 and promulgated the same day in State Gazette 2026 No. 37. The text runs to nine articles and an annexed tariff schedule.

Issue

Non-tax state revenue, known in Indonesian practice by the acronym PNBP, covers charges that state bodies collect outside the tax system: training fees, service charges, payments for the use of facilities, and similar receipts. The Audit Board already operated under a PNBP schedule set by Government Regulation No. 81 of 2021. The elucidation to PP 17/2026 records the stated reason for the replacement — new categories of revenue had appeared at the Board and existing rates had changed, so the schedule was re-issued as a whole rather than amended in parts. The same instrument-level replacement pattern runs through the 2026 PNBP series, including the Ministry of Law schedule and the Defence Ministry tariffs.

Key Provisions

Pasal 1 paragraph (1) lists five categories of non-tax revenue applicable at the Audit Board: state financial audit training services; competency assessment services; use of facilities and infrastructure consistent with the Board's duties and functions; audit application development services; and external audit services. Paragraph (2) provides that the first four categories carry types and rates set out in the Annex, which forms an inseparable part of the regulation. External audit services are handled differently. Under paragraph (3) they are performed on the basis of a cooperation contract or an equivalent document, and paragraph (4) sets the tariff at the nominal value stated in that contract. Pasal 6 requires that all non-tax state revenue arising at the Audit Board be deposited to the State Treasury. Pasal 7 preserves the implementing rules made under PP 81/2021 so far as they do not conflict with the new regulation, while Pasal 8 revokes PP 81/2021 itself (State Gazette 2021 No. 177, Supplement No. 6707). Pasal 9 delays entry into force until 30 days after the date of promulgation.

Implications

Because Pasal 1 paragraphs (3) and (4) price external audit services by contract, one revenue stream sits outside the Annex altogether: its tariff is whatever the parties record in the cooperation document. That drafting choice mirrors the treatment of research agency work priced through contracts, where a fixed schedule covers standard services and negotiated engagements are priced per agreement. For the other four categories, users of Audit Board training, competency assessment, facilities, and audit software will pay the annexed rates once the regulation takes effect. The savings clause in Pasal 7 keeps subordinate instruments in operation across the transition, so rules issued under the 2021 regulation continue to apply unless they contradict PP 17/2026. Agencies that pair service charges with penalty provisions, such as the Drug and Food Agency, follow a different structure; PP 17/2026 carries no administrative fine mechanism.

Regulatory Context

PNBP schedules for individual state bodies are issued as government regulations under the framework law on non-tax state revenue, and each schedule is periodically re-issued rather than amended in place. PP 17/2026 continues that practice for the Audit Board, folding new service categories into the same instrument that carries the revised rates. The 30-day commencement in Pasal 9 gives the Board and its service users a defined window before the new rates apply. The deposit obligation in Pasal 6 keeps every category, annexed or contract-based, inside the State Treasury accounting route, which also means the contract-priced external audit stream is reported through the same channel as the fixed-rate services.

Read the full regulation in the CRPG Law Database.

Methodology: This memo summarises the official regulation text and is not legal advice; report corrections to contact@crpg.info.

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