Ministry of Finance Sets Non-Tax Revenue for Public Accountant Profession, Here Are the Details

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JAKARTA, DDTCNews - The Ministry of Finance (Kemenkeu) has established the types and rates of non-tax state revenue (PNBP) related to the supervision and development of financial professions through PMK 33/2026.

PNBP related to the supervision and development of financial professions established by the Ministry of Finance covers licensing fees, approval fees, and administrative penalties.

"The rates for the types of PNBP referred to in paragraph (1) have the types and rates as set out in the Annex, which forms an inseparable part of this ministerial regulation," reads Article 1 paragraph (2) of PMK 33/2026, as quoted on Thursday (28/5/2026).

In detail, the licensing fees for the supervision and development of financial professions established under PMK 33/2026 are as follows:

1. Public accountant license (IDR 1 million per application)
2. Public accountant license renewal (IDR 1 million per application)
3. Business license for a sole-proprietor public accounting firm (IDR 1.5 million per application)
4. Business license for a public accounting firm with 2–4 partners (IDR 3 million per application)
5. Business license for a public accounting firm with 5 or more partners (IDR 6 million per application)
6. Branch establishment license for a public accounting firm (IDR 2 million per application)
7. Foreign professional accountant registration (IDR 9 million per application per 3 years)
8. Foreign professional accountant registration renewal (IDR 8.5 million per application per 3 years).

Next, the approval fees established under PMK 33/2026 include:

1. Approval to include a foreign public accounting firm's or foreign audit organization's name together with a domestic public accounting firm's name (IDR 5 million per application)
2. Approval for the registration of a foreign public accounting firm or foreign audit organization (IDR 10 million per application).

Lastly, the administrative penalties established under PMK 33/2026 are:

1. Administrative penalty for late renewal of a public accountant license (IDR 1 million per late renewal)
2. Administrative penalty for late submission of a public accounting firm's business activity report (IDR 100,000 per working day of delay, maximum IDR 2 million)
3. Administrative penalty for late submission of a public accounting firm's financial report (IDR 100,000 per working day of delay, maximum IDR 2 million)
4. Administrative penalty for late submission of a public accountant's continuing professional education report (IDR 100,000 per working day of delay, maximum IDR 2 million).

All PNBP under PMK 33/2026 must be deposited into the state treasury.

PMK 33/2026 was enacted on 25 May 2026 and declared effective from that date. (dik)