DDTC and Jakarta Bapenda to Hold Workshop on HKPD Law User Charges

JAKARTA, DDTCNews – DDTC Academy, in collaboration with the Jakarta Local Revenue Agency (Badan Pendapatan Daerah/Bapenda in Indonesian), will hold a joint workshop titled Formulating Revenue Targets from User Charges Pursuant to the HKPD Law. The workshop is scheduled for Monday, 15 December 2025.

The workshop will feature Denny Vissaro, Manager of DDTC Fiscal Research & Advisory, and Ighfar Ulayya Sofyan, Specialist of DDTC Fiscal Research & Advisory, as speakers. Both have extensive experience in advisory services and assistance related to the formulation of tax and user charges revenue targets.

The workshop materials are prepared based on studies conducted by DDTC Fiscal Research & Advisory concerning the formulation of user charges revenue targets in line with the mandate of the Financial Relations between the Central Government and Local Governance Law (Undang-Undang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah/UU HKPD in Indonesian).

As is known, the formulation of user charges revenue targets must be precise. Pursuant to Article 102 of the HKPD Law, the budgeting of user charges in the local government budget (anggaran pendapatan dan belanja daerah/APBD in Indonesian) must consider a minimum of two factors. First, local macroeconomic policies. Second, potential user charges.

Local macroeconomic policies encompass, among others, the local economic structure, projected local economic growth, income inequality, the human development index, fiscal independence, unemployment rate, poverty rate and local competitiveness.

Pursuant to Article 102 paragraph (3) of the HKPD Law, the relevant local macroeconomic policies must be aligned with local macroeconomic policies as well as the macroeconomic framework underlying the formulation of the state budget (anggaran pendapatan dan belanja negara/APBN in Indonesian).

Based on studies conducted jointly by DDTC Fiscal Research & Advisory and Bapenda Jakarta, this collaborative workshop is organised as a capacity-building initiative, specifically targeting human resources within local government work units (satuan kerja perangkat daerah/SKPD in Indonesian) responsible for collecting user charges.

Further, pursuant to Jakarta Special Capital Region Provincial Local Regulation Number 1 of 2024 concerning Local Taxes and User Charges, user charges are classified into three main categories, including public service user charges, business service user charges and certain permit user charges.