Regulation Watch · Tax Compliance · Indonesia. The decision applies nationally to tax administration under the Law on General Provisions and Tax Procedures, or KUP Law. It is relevant to Indonesian taxpayers, including PT PMA and PT PMDN companies, permanent establishments, foreign investors with Indonesian tax obligations, employers, property and tourism businesses, directors responsible for tax governance, finance teams, tax representatives and parties calculating a tax refund interest entitlement.
November Tax Interest Rates Rise Across All Five Bands
KMK 52/MK/EF.2/2026 raises every monthly KUP administrative-interest band for 1 to 30 November 2026 and sets the tax-refund interest rate at 0.61% per month.
- Published
- KMK 52/MK/EF.2/2026 was established and electronically signed in Jakarta on 1 November 2026. The signed decision states no separate promulgation date and is published through the Ministry of Finance Directorate General of Economic and Fiscal Strategy portal.
- Effective
- 1 November through 30 November 2026. The decision applies only to that stated monthly period.
- Added to Watch
- 6 November 2026
Who is affected
Taxpayers whose KUP administrative interest is calculated for the November 2026 period; PT PMA and PT PMDN companies; permanent establishments; foreign and domestic investors with Indonesian tax liabilities; employers; property, construction, hospitality, tourism, retail and professional-service businesses; directors; finance and tax teams; tax consultants and registered representatives; and taxpayers entitled to interest compensation under the listed KUP provisions.
Practical impact
The Ministry of Finance increased all five monthly administrative-interest rates from October to November 2026. The Article 19 band rises from 0.59% to 0.61%; the Articles 8(2), 8(2a), 9(2a), 9(2b) and 14(3) band from 1.01% to 1.02%; the Article 8(5) band from 1.42% to 1.44%; the Articles 13(2) and 13(2a) band from 1.84% to 1.86%; and the Article 13(3b) band from 2.26% to 2.27% per month. Interest compensation under Articles 11(3), 17B(3), 17B(4), 27B(1) and 27B(3) is 0.61% per month. The applicable rate depends on the statutory provision and period used in the assessment or compensation calculation, so businesses should not apply one blended rate or continue an October parameter in November workpapers.
The Ministry of Finance established KMK 52/MK/EF.2/2026 on 1 November 2026. The decision is effective for the fixed period from 1 through 30 November and supplies the monthly rates used to calculate administrative interest and interest compensation under specified provisions of the KUP Law.
All five administrative-interest bands increased from October. The monthly rate for Article 19(1), (2) and (3) is 0.61%. The rate for Articles 8(2), 8(2a), 9(2a), 9(2b) and 14(3) is 1.02%. Article 8(5) uses 1.44%, Articles 13(2) and 13(2a) use 1.86%, and Article 13(3b) uses 2.27% per month.
The interest-compensation rate is 0.61% per month for the entitlements listed under Articles 11(3), 17B(3), 17B(4), 27B(1) and 27B(3). This is not a general commercial interest rate and should not be applied outside the relevant statutory tax process.
The month-specific nature of the decision matters. An assessment, voluntary correction, disclosure, late payment, dispute provision or refund calculation may span more than one period, and the applicable rule may require a rate tied to a particular month. A business should identify the principal amount, governing KUP provision and statutory calculation period before applying the November parameter.
PT PMA companies and other taxpayers should update their controlled tax workpapers and calculation tools, then reconcile any resulting liability or receivable to Coretax and the underlying notice or decision. The file should preserve the signed KMK and a review trail showing why the selected band and period apply.
KMK 52 changes the rate inputs only. It does not extend a tax deadline, waive an existing sanction, create a new objection route or replace the substantive rules governing an assessment, correction, payment or refund. Those obligations and remedies continue under the applicable tax legislation and official notice.
Required action
- Update tax provision, dispute, voluntary-correction, late-payment and refund-interest calculation files so that November periods use KMK 52/MK/EF.2/2026 rather than the October rates.
- Map each calculation to the exact KUP article cited in the tax assessment, correction, disclosure, payment or refund process before selecting one of the five sanction bands or the compensation rate.
- Recalculate any November exposure already modelled with the October parameters and reconcile the result to Coretax notices, tax-office correspondence and accounting provisions.
- Preserve the signed decision, calculation period, principal amount, applicable KUP provision, rate, month count and review approval in the tax file.
- Check contracts, transaction models, acquisition due diligence and settlement statements that allocate Indonesian tax interest so that the November rate change is reflected in the agreed amount.
- For an interest-compensation entitlement, confirm that the underlying refund or decision falls within the listed KUP provisions before applying the 0.61% monthly rate.