Procedures for Implementing Levies in the Financial Services Sector and Other Revenues

The Financial Services Authority (OJK) issued POJK No. 2 of 2025 to operationalize the management of non-tax state revenues derived from levies and other receipts under Government Regulation No. 41 of 2024. This regulation establishes detailed procedures for direct levy collection, annual cost verification, debt categorization, payment obligation adjustments, and the imposition of administrative sanctions. It simultaneously repeals previous OJK regulations regarding levy implementation procedures to ensure uniformity and clarity for taxpayers.

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Indonesia

Otoritas Jasa Keuangan (Financial Services Authority)

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