Minister of Finance Decree Interest Rate (KMK) - KMK No.: 9/MK/EF.2/2026 • Effective Period: March 01, 2026 - March 31, 2026
Home Minister of Finance Decree Interest Rate (KMK) KMK No.: 9/MK/EF.2/2026 • Effective Period: 01 Maret 2026 - 31 Maret 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.: 9/MK/EF.2/2026
Effective Period: March 01, 2026 - March 31, 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) 0.53% (zero point five three percent)
2 Article 8 paragraph (2), Article 8 paragraph (2a), Article 9 paragraph (2a), Article 9 paragraph (2b), and Article 14 paragraph (3) 0.95% (zero point nine five percent)
3 Article 8 paragraph (5) 1.37% (one point three seven percent)
4 Article 13 paragraph (2) and Article 13 paragraph (2a) 1.78% (one point seven eight percent)
5 Article 13 paragraph (3b) 2.20% (two point two zero 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) 0.53% (zero point five three percent)
Source: The Ministry of Finance of the Republic of Indonesia
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