Regulation Watch · Tax Compliance · Indonesia. The amendment applies nationally to users of the Ministry of Agriculture's volatile non-tax state revenue services, with a direct cost change for users of agricultural human-resource training services.
Agriculture Training Users Must Fund Trainer Travel
PMK 75/2026 makes users of Agriculture Ministry training services pay the official travel costs of trainers or speakers in addition to participant transport, accommodation and meals.
- Published
- Established by the Minister of Finance on 6 October 2026 and promulgated on 12 October 2026 in State Bulletin 2026 No. 679.
- Effective
- 12 October 2026, the date of promulgation. PMK 75/2026 provides no transition period.
- Added to Watch
- 19 October 2026
Who is affected
PT PMA and PT PMDN agribusinesses, plantation, livestock, food, seed, fertiliser, pesticide, laboratory and agricultural-technology businesses, directors, finance and procurement teams, farmer institutions, training participants, consultants and other users that commission or join Ministry of Agriculture human-resource training. Users of off-site testing, analysis, certification, data processing, map reproduction, standardisation or technology-dissemination services remain subject to the existing official-travel cost rule.
Practical impact
The listed PNBP tariff for agricultural human-resource training is not the complete project cost. The paying service user must now fund the official travel of the trainer or speaker as well as participant transport, accommodation and meals. The amendment does not change the tariff schedule itself. It separates off-site testing, analysis, certification, data and technology services, where staff official travel remains excluded from the tariff, from training, where trainer or speaker travel and participant logistics are expressly charged to the payer under applicable rules.
The Minister of Finance established PMK 75/2026 on 6 October and promulgated it on 12 October in State Bulletin 2026 No. 679. The amendment took effect immediately and replaces Article 3 of PMK 85/2023, which governs costs outside the listed volatile PNBP tariffs for Ministry of Agriculture services.
The material change concerns agricultural human-resource training. PMK 85/2023 already excluded participant transport, accommodation and meals from the listed training tariff. PMK 75/2026 now also excludes the official travel of the trainer or speaker and expressly charges those amounts to the wajib bayar under applicable laws. A training buyer should therefore treat the published PNBP tariff as only one part of the total engagement cost.
For other covered services, the amendment preserves the established cost structure. Testing, analysis and certification, data processing and map reproduction, and standardisation and technology dissemination performed outside the office continue to exclude the responsible officers' official travel from the listed tariff. The new wording separates those services from training instead of applying one travel clause across all four service groups.
The regulation does not amend the tariff table in the annex to PMK 85/2023 and does not set a single flat travel supplement. Actual additional costs depend on the training location, personnel, duration, participant arrangements and the official standards that govern the expenditure. Users should obtain a written estimate and allocation of responsibility before the Ministry schedules the service.
Finance and procurement teams should keep the statutory PNBP payment distinct from travel and participant logistics in budgets, approvals and supporting records. The contract or service request should identify the payer, allowable items, documentary requirements and any ceiling so that a later reimbursement request can be checked against the approved scope.
PMK 75/2026 creates no new permit, annual return or universal filing date. Its immediate effect is financial and operational: covered training commissioned or delivered from 12 October should be budgeted under the revised rule, while users of the other off-site services should continue applying the existing officer-travel treatment.
Required action
- Identify every planned Ministry of Agriculture training engagement and determine which entity is the wajib bayar responsible for costs outside the published PNBP tariff.
- Request a written cost estimate before confirming the training, separating the statutory PNBP tariff from trainer or speaker travel, participant transport, accommodation and meals.
- Confirm the official basis, travel standard, number of personnel, location, duration and supporting documents for every reimbursable amount before approval or payment.
- Update procurement requests, engagement terms, project budgets and approval limits so the responsible party and cost ceiling are clear before the service is scheduled.
- Reconcile the official billing and payment evidence with the service request and retain invoices, travel documents, attendance records and approvals for tax, accounting and audit support.
- For testing, analysis, certification, data, mapping, standardisation or technology-dissemination work outside the office, continue budgeting the responsible officers' official travel separately from the listed PNBP tariff.