Tourism Polytechnic Training Hotel Tariffs: PMK 62/2026

Minister of Finance Regulation (PMK) 62/2026 sets the types and tariffs of volatile non-tax state revenue (PNBP) at the Ministry of Tourism. The revenue in question comes from the training hotels run by the Tourism Polytechnics (Politeknik Pariwisata). Minister of Finance Purbaya Yudhi Sadewa signed the regulation in Jakarta on 11 August 2026. It has twelve articles and an annex that sets out the calculation methods.

According to its preamble, the regulation adjusts the revenue types and tariffs that PMK 54/2023 had set for the training hotels when they sat under the former Ministry of Tourism and Creative Economy. It also implements Article 12(2) and Article 14(1)(a) and (2) of Government Regulation 44/2025 on tariff-setting and the management of PNBP.

Key Provisions

Nine revenue types (Article 1(1)). Revenue from managing a Tourism Polytechnic training hotel covers: room use; sales of food and beverages; laundry; extra charges for loss of or damage to hotel goods or facilities and for breaches of hotel rules; use of the gym; use of the swimming pool; use of spa facilities; use of rooms for meetings, incentives, conventions and exhibitions; and meeting packages.

Formula or contract (Article 1(2) to (4)). Tariffs for rooms, food and beverages, laundry and extra charges are calculated by formula. Tariffs for the gym, pool, spa, event rooms and meeting packages follow cooperation contracts, at the nominal value stated in the contract. Other CRPG memos describe the tariffs set for the national research agency and the Audit Board.

Rooms (Article 2). Room tariffs are set with and without breakfast. In each case the tariff equals the room management cost multiplied by an adjustment factor. The management cost is built from fixed costs, variable costs and a room-type value. The adjustment factor either reduces or increases the tariff.

Food, beverages and laundry (Articles 3 and 4). The food and beverage tariff equals the cost of production multiplied by an adjustment factor. The cost of production is based on the purchase cost of the raw ingredients for one item under a standard recipe. The laundry tariff equals the laundry cost, made up of fixed and variable costs, multiplied by an adjustment factor that can only increase it. Article 5 places the calculation methods in the annex.

Extra charges (Article 6). Loss of or damage to hotel goods is charged at 300% of the purchase price. The table for breaches of hotel rules sets: 300% of the purchase price for soiling or damaging bed sheets so that they cannot be cleaned; 200% of the room tariff for smoking in a non-smoking room; 100% of the room tariff for taking the mattress down (bed down); 50% of the room tariff for a check-out between 13.01 and 18.00; and 100% of the room tariff for a check-out after 18.00.

What the tariffs exclude (Article 7). Room, food and beverage and laundry tariffs do not include the service charge, transfer fees charged by payment system providers, or taxes on certain goods and services. These are borne by the payer.

Who sets the figures (Article 8). The head of the Tourism Polytechnic sets the results of the formula calculations for rooms, food and beverages and laundry.

The Annex

The annex sets ranges for the adjustment factors. The increasing factors run from a contract rate of 100.0% to 110.0% up to an extraordinary rate of 250.1% to 300.0%, with seasonal, special and published rates in between. The reducing factors are an employee rate of 10.1% to 99.9%, for ministry staff and the polytechnic's academic community, and a complimentary rate of 0.1% to 10.0%. Laundry is charged at 200% for a three-hour service, 150% for six hours and 100% for nine hours. An extra bed costs 50% of the management cost of the lowest room type.

Waivers, Deposit, Revocation and Entry Into Force

For certain reasons, any of these tariffs may be set as low as Rp0 or 0% (Article 9). All of this revenue must be deposited into the state treasury (Article 10). PMK 54/2023 is revoked when the new regulation takes effect (Article 11). Under Article 12, PMK 62/2026 takes effect 14 days after the date of its promulgation.

Read the official text of PMK 62/2026 in the BPK legal database.

Checked against the official text of PMK 62/2026 on 10 October 2026. This is not legal advice; report corrections to contact@crpg.id.

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