Back in 2022, the Indonesian Government issued Regulation No. 26 of 2022 (“Regulation 26/2022”)[1] in order to update provisions that addressed the types and tariffs of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak - “PNBP”) applicable at the Ministry of Energy and Mineral Resources (Energi dan Sumber Daya Mineral - “ESDM”).
Now, in order to enhance the country’s fiscal resilience and promote sustainable national development, the government has introduced the latest iteration of provisions that address PNBP types and tariffs that are applicable at the Ministry of ESDM through the issuance of Government Regulation No. 19 of 2025 (“Regulation 19/2025”).[2]
......