Analysis of Adjustment of Non-Tax Revenue Tariffs Limits for Business Entities Mergers and Acquisitions Notification

Irwan Suliantoro (Politeknik Keuangan Negara STAN)

Jurnal Pajak dan Keuangan Negara (PKN)
Vol 8 No 1 (2026): Jurnal Pajak dan Keuangan Negara |Kebijakan Fiskal Antargenerasi dan Keadilan Beb

Business actors conducting merger or acquisition are required to notify the Business Competition Supervisory Commission (KPPU). In the merger and acquisition assessment process by KPPU, business entities are subject to a Non-Tax Revenue (PNBP) rate of 0,004% of the asset value or sales value with a maximum nominal limit of IDR 150.000.000. This study was conducted in 2025 and aims to: 1) Analyze the feasibility of adjusting the nominal limit of the PNBP of Notification of Mergers and Acquisitions of business entities; 2) Analyze the nominal amount of the PNBP of Notification of Mergers and Acquisitions of business entities. Based on the results of the discussion through focus group discussions, the following conclusions were obtained. First, from the efficiency aspect, the "existence" of the PNBP tariff is worthy of being maintained. From the effectiveness aspect, the "amount" of the tariff can be proposed for adjustment. Second, there are three phases in the merger and acquisition assessment. Referring to the cost recovery scheme, the cost price for Phase I is IDR 31.200.000, for Phase II the price cost is IDR 142.300.000, and for Phase III the price cost is IDR 702.300.000. Tariffs for Phase I, Phase II, and Phase III can be based on the cost plus  scheme with the approval of the Ministry of Finance.