BERITA TERKINI
JAKARTA, DDTCNews - DDTC Academy, in collaboration with the Jakarta Regional Revenue Authority (Badan Pendapatan Daerah/Bapenda in Indonesian), conducted a capacity-building workshop titled Preparation of User Charges Targets Pursuant to the Mandate of the HKPD Law on Monday (15/12/2025).
The workshop, held at the Jakarta Regional Revenue Authority office, featured speakers from DDTC Fiscal Research & Advisory, including Manager, Denny Vissaro and Specialist, Ighfar Ulayya Sofyan. Both have extensive experience in providing advisory services and assistance in formulating user charges policies.
The materials presented in the workshop were based on research conducted by DDTC Fiscal Research & Advisory (DDTC FRA) regarding the formulation of user charges revenue targets in line with the Law on Financial Relations between the Central Government and Local Governance (HKPD Law).
“The model for calculating user charges revenue targets must reflect the explicit mandate of the HKPD Law for local governments. The Jakarta Regional Revenue Authority must refer to Article 102 of the HKPD Law,” stated Denny.
Pursuant to the provisions under Article 102 of the HKPD Law, the budgeting of user charges in the local government budget (anggaran penerimaan dan belanja daerah/APBD in Indonesian) must consider at least 2 factors. First, local macroeconomic policies. Second, the potential user charges. The phrase ‘at least’ implies that additional factors may also be taken into account.
Local macroeconomic policies encompass 8 variables, namely local economic structure, projected local economic growth, income inequality, human development index, fiscal independence, unemployment rate, poverty rate and local competitiveness.
Pursuant to the provisions under Article 102 paragraph (3) of the HKPD Law, such macroeconomic policies must be aligned with local macroeconomic policies and macroeconomic policies underlying the formulation of the state budget (anggaran penerimaan dan belanja negara/APBN in Indonesian).
During the workshop, Denny and Ighfar explained DDTC FRA’s model for calculating user charges revenue targets. They also elaborated on the validation process for the proposed model as well as providing detailed discussions on user charges estimation working papers.
Pursuant to the Special Capital Region of Jakarta Province Local Regulation Number 1 of 2024 concerning Local Taxes and User Charges, user charges are categorised into 3 main groups, namely public service user charges, business service user charges and specific permit user charges.
From these categories, Ighfar elaborated on estimation working papers for 17 types of user charges, including healthcare services, sanitation services, on-street parking services, market services and traffic control.
Other user charges discussed include business-related services, such as the provision of places of business activities in the form of wholesale markets, auction facilities, off-street parking facilities, lodging services, slaughterhouse services and port services.
Additional areas covered include recreational services, water transportation services for passengers or goods, sales of business outputs, asset utilisation, building approval user charges as well as charges for the use of foreign workers.
On another note, this collaborative workshop was organised as a targeted capacity-building initiative for human resources within local government work units (satuan kerja perangkat daerah/SKPD in Indonesian responsible for collecting user charges. The aim is to enhance the credibility of user charges revenue target formulation.
Participants showed strong enthusiasm, as reflected in the active discussions and interactions throughout the presentation sessions and simulations using DDTC FRA’s working papers.
Through this workshop, participants gained not only conceptual understanding of the mandate under the HKPD Law but also practical insights into methodologies for setting user charges targets that can be directly applied in the preparation of the local government budget.
On this occasion, DDTC also presented 2 publications to the Jakarta Regional Revenue Authority. Received by Santoso, Head of the User Charges Subdivision, the presented books were Gagasan Reformasi Perpajakan: Jaga Ekonomi, Jamin Penerimaan and DDTC Indonesian Tax Manual 2025.
To date, DDTC has published 40 tax-related books and has partnered with more than 40 higher education institutions across Indonesia to develop future tax leaders through internships, recruitment, guest lectures, workshops and joint research.
