In order to maintain groundwater sustainability and increase the overall effectiveness and efficiency of groundwater resource utilization activities, the Minister of Energy and Mineral Resources (“Minister”) recently issued Regulation No. 4 of 2026 (“Regulation 4/2026”) on Guidelines for the Utilization of Groundwater Resources and Procedures for the Imposition, Calculation, Payment and/or Remittance of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak – “PNBP”) Through Structured Administrative Fines for Groundwater Business Licenses (“Licenses”) and Groundwater Utilization Approvals (“Approvals”).[1]
......