The government has formally enacted the 2026 state budget through Law of the Republic of Indonesia Number 17 of 2025, which was jointly approved by the House of Representatives.
Under the 2026 state budget law, total state revenue is set at IDR 3,153 trillion. This amount comprises tax revenue, non-tax revenue, and grant income, with the following breakdown:
| No. | State Revenue | Total |
| 1 | Tax Revenue | IDR 2,693,714,250,000,000 |
| 2 | Non-Tax Revenue | IDR 459,199,942,626,000 |
| 3 | Grant Income | IDR 666,274,237,000 |
| Total | IDR 3,153,580,466,863,000 |
Tax Revenue Growth in 2026
Compared with 2025, tax revenue in 2026 is projected to increase by IDR 202.8 trillion, or 8.14%. In 2025, tax revenue stood at IDR 2,490.91 trillion. This projected growth reflects the government’s fiscal optimism in strengthening the state revenue base through taxation.
Tax Revenue Structure in the 2026 State Budget
Domestic Tax Revenue
Domestic tax revenue is targeted at IDR 2,601.24 trillion, representing an increase of approximately IDR 167 trillion from the previous year. The composition of domestic tax revenue is as follows:
No. Domestic Tax Revenue Amount 1 Income Tax Revenue IDR 1,209,363,362,920,000 2 Value-Added Tax Revenue IDR 995,277,404,803,000 3 Land and Building Tax Revenue IDR 26,138,114,575,000 4 Excise Revenue IDR 243,533,739,783,000 5 Other Revenue IDR 126,935,367,702,000 Total IDR 2,601,247,989,783,000
International Trade Taxes
Revenue from international trade taxes, derived from import and export duties, is projected at IDR 92.46 trillion, an increase of approximately IDR 35 trillion compared to the previous year. The details are as follows:
No. International Trade Tax Amount 1 Import Duty Revenue IDR 49,901,699,242,000 2 Export Duty Revenue IDR 42,564,560,975,000 Total IDR 92,466,260,217,000
Macroeconomic Assumptions Underpinning the 2026 State Budget
Tax revenue targets are closely linked to macroeconomic conditions. Accordingly, the state budget is based on a set of macroeconomic assumptions used as reference points, particularly when economic conditions change significantly. These assumptions include:
| No. | Macroeconomic Indicator | Value | Unit |
| 1 | Economic Growth | 5.4% | Percent per year |
| 2 | Inflation Rate | 2.5% | Percent per year |
| 3 | Rupiah Exchange Rate | IDR 16,500 | Per USD |
| 4 | Securities Interest Rate | 6.9% | Percent per year |
| 5 | World Crude Oil Price | USD 70 | Per barrel |
| 6 | Oil Lifting Achievement | 610,000 | Barrels per day |
| 7 | Gas Lifting Achievement | 984,000 | Barrels per day |
2026 Tax Revenue Outlook
Based on the revenue structure and macroeconomic assumptions of the 2026 state budget, the tax outlook for 2026 suggests a challenging year ahead for both the Directorate General of Taxes and taxpayers.
Global geopolitical developments, post-disaster economic recovery, and domestic economic conditions continue to influence tax revenue performance. In 2025, tax revenue realization reached only 87% of the target, signifying persistent structural challenges within the national tax system.
Against this backdrop, a more targeted strategy is required to promote voluntary compliance through a human-centered, adaptive, and solution-oriented approach, rather than relying solely on supervision and audits.
For taxpayers, subdued economic conditions emphasize the importance of adopting a structured and measurable tax risk management strategy. If you require assistance in managing tax risks, Ideatax is here to help.
Also Read:
https://ideatax.id/articles/updates-to-the-05-msme-final-income-tax-and-its-business-impact
https://ideatax.id/articles/tax-reporting-and-payment-rounding-rules
