Minister of Finance Decree Interest Rate (KMK) - KMK No.: 14/MK/EF.2/2026 • Effective Period: April 01, 2026 - April 30, 2026
Home Minister of Finance Decree Interest Rate (KMK) KMK No.: 14/MK/EF.2/2026 • Effective Period: 01 April 2026 - 30 April 2026
The Minister of Finance Decree Interest Rates (KMK)
Information of the percentage set by the government as the basis for calculating administrative penalties or compensation in taxation.
MINISTER OF FINANCE DECREE INTEREST RATES (KMK)
KMK No.: 14/MK/EF.2/2026
Effective Period: April 01, 2026 - April 30, 2026
Administrative Sanctions
No Law on General Provisions and Tax Procedures (KUP Law) Monthly rate of interest
1 Article 19 paragraph (1), Article 19 paragraph (2), and Article 19 paragraph (3) 0.56% (zero point five six percent)
2 Article 8 paragraph (2), Article 8 paragraph (2a), Article 9 paragraph (2a), Article 9 paragraph (2b), and Article 14 paragraph (3) 0.98% (zero point nine eight percent)
3 Article 8 paragraph (5) 1.39% (one point three nine percent)
4 Article 13 paragraph (2) and Article 13 paragraph (2a) 1.81% (one point eight one percent)
5 Article 13 paragraph (3b) 2.23% (two point two three percent)

Administrative Sanctions
No Law on General Provisions and Tax Procedures (KUP Law) Monthly rate of interest
1 Article 11 paragraph (3), Article 17B paragraph (3), Article 17B paragraph (4), and Article 27B paragraph (4) 0.56% (zero point five six percent)
Source: The Ministry of Finance of the Republic of Indonesia
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