Draft State Budget 2027 Financial Note Details Tax Revenue Targets

JAKARTA, DDTCNews — The Financial Note of the Draft State Budget (Rancangan Anggaran Pendapatan dan Belanja Negara/RAPBN 2027) sets out the full structure of proposed tax revenues for next year.

In general, almost all categories of tax revenues are targeted to grow compared with this year's outlook. Only one category of tax revenue is projected to contract, namely export duty.

"Tax revenues in the draft state budget for 2027 are targeted to reach IDR2,907.95 trillion, growing 10.5% compared with the 2026 outlook," the government stated in the RAPBN 2027 Financial Note, as cited on Tuesday (18/8/2026).

In detail, income tax revenues in 2027 are proposed to reach IDR1,277.7 trillion, rising by 9.87% compared with the 2026 PPh outlook.

Meanwhile, the target for value added tax (VAT) and sales tax on luxury goods(STLGs) revenues is proposed at IDR1,126.1 trillion, up 13.37% from this year's VAT and STLGs revenue outlook.

Further, land and building tax (L&B Tax) revenues are proposed to reach IDR28.6 trillion, with growth of 3.62% compared with the outlook, whilst other taxes are proposed at IDR159 trillion with growth of 25.3%.

In respect of customs and excise, the government is proposing an excise revenue target of IDR235.3 trillion for next year. That target represents an increase of 0.38% compared with this year's excise revenue outlook.

Import duty revenues for next year are proposed at IDR54.5 trillion, growing 2.64% compared with the 2026 outlook.

Finally, export duty revenues in 2027 are proposed at IDR26.8 trillion, a decrease of 19.03% compared with this year's outlook.

Below is the tax revenue structure set out in the RAPBN 2027 financial note:

(rig)