- Sets out an official list of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak – “PNBP”) objects, including the following activities: 1) Utilization of natural resources; 2) Government services; 3) Management of derived state assets; 4) Management of state-owned goods; 5) Management of funds; and 6) Other rights of the state.
- Stipulates parties that are required to pay the PNBP, specifically domestic/foreign individuals and companies that use, enjoy the benefits of, and/or enjoy a relationship with PNBP objects. These parties are to be classified as PNBP subjects and become PNPB payers (wajib bayar) only when they are obliged to pay PNBP.
- Sets out several provisions which address the implementation of PNBP, including: 1) Determination of payable PNBP; 2) PNBP collection; 3) Payment and deposit of PNBP; 4) Utilization of PNBP funds; 5) PNBP credit management; and 6) Determination and billing of payable PNBP.
- PNBP payers who undertake self-calculations regarding their PNBP and who fail to pay and/or to submit correct information may be subject to criminal sanctions in the form of terms of two to six years imprisonment or fines of four times the relevant payable PNBP amount.
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