Adaptive PNBP: A Necessary Shift for the Survival of Indonesian Businesses

 

By Teguh Anantawikrama,
Vice Chairman for Technology and Digital Transformation,
Indonesian Chamber of Commerce and Industry (Kadin)

INVESTORTRUST.ID - As we navigate the complexities of today’s global and domestic economic landscape, one thing is clear: Indonesia’s businesses are under immense pressure. The prolonged effects of the pandemic, followed by a period of global uncertainty, have sharply reduced consumer purchasing power and caused many sectors to contract. Amid these conditions, it’s imperative that the government reevaluates its current fiscal approach—particularly with regard to Non-Tax State Revenue (Penerimaan Negara Bukan Pajak or PNBP).

 

Today, many PNBP instruments are still rigidly based on gross revenue—a system that fails to reflect the real financial health of enterprises. In times of crisis, a business may still generate turnover but struggle with razor-thin margins or even operate at a loss. Charging PNBP based on gross income in such a context can be likened to extracting water from a drying well.

 

We must move toward a more adaptive, performance-sensitive PNBP model, one that charges based on net income rather than gross revenue. This reform is not about reducing the state’s income—it is about ensuring that our businesses survive, adapt, and ultimately thrive, so they can continue to contribute to the national economy.

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Beyond the calculation basis, there is also a need to streamline and harmonize the application of PNBP across ministries and institutions. At present, many businesses face overlapping charges from multiple authorities for similar or related activities. This not only imposes administrative burdens but also erodes competitiveness—particularly for micro, small, and medium enterprises (MSMEs) and startups that are just finding their footing.

 

As Vice Chairman for Technology and Digital Transformation at Kadin, I also believe digital tools must play a critical role in this transformation. A centralized, transparent digital platform for PNBP management would ease compliance, reduce opportunities for rent-seeking, and provide real-time data for smarter fiscal policymaking.

 

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The transformation we are advocating is not unprecedented. Globally, governments are shifting toward outcome-based and context-aware taxation frameworks—especially in times of economic distress. Indonesia must follow suit. If we fail to adapt, we risk suffocating the very businesses we need to drive recovery and innovation.

 

The Chamber of Commerce and Industry stands ready to collaborate with the government in designing a fairer, more adaptive PNBP scheme that aligns with our economic realities. Let us not treat businesses as mere sources of state revenue, but as partners in building a resilient, future-ready Indonesia. ***