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Depok, March 5, 2026 – The Faculty of Administrative Science Universitas Indonesia (FIA UI), through its Tax Centre, contributed to the government’s policy formulation process concerning the reconstruction of Income Tax (PPh) on royalties for authors. This involvement was realized through a consignment meeting for the drafting of the Government Regulation (RPP) on the Reconstruction of Royalty Income Tax, organized by the Ministry of Creative Economy/Creative Economy Agency (Kemenekraf/Bekraf).
The event, held at The Margo Hotel, Depok, on Thursday, February 5, 2026, marked a continuation stage following the completion of the academic paper. The consignment forum brought together various stakeholders, including relevant ministries and institutions, academics, and actors from the creative economy in the publishing subsector to provide input on the regulatory draft currently being prepared.
Deputy for Media Creativity at Kemenekraf/Bekraf, Agustini Rahayu, explained that this activity was the fourth discussion forum specifically addressing the reconstruction of income tax on authors’ royalties.
“We have gathered for the fourth time with a relatively similar team. This shows that the publishing subsector is an important priority for the Ministry of Creative Economy. This subsector is not only a fundamental foundation but also plays a significant role in creating added value for the national creative economy,” said Agustini.
She added that the process of drafting this policy had begun since early last year through a series of intensive discussions with academics, legal experts, and authors as the primary actors in the publishing subsector.
“The academic paper has been completed, and today we are entering the stage of drafting the Government Regulation. This is a process to refine the substance so that the resulting regulation will truly be applicable and have a real impact on authors,” she said.
Furthermore, Agustini emphasized that the reconstruction of this tax policy is designed based on the principle of not burdening creative economy actors while still safeguarding the state’s fiscal interests.
“Tax regulation is not only a fiscal instrument but also an affirmative policy. We want authors to create their works with greater peace of mind, without being burdened by tax uncertainty, while still contributing positively to the national economy,” she stated.
During the forum, the Head of the Research Team at the Tax Centre of FIA UI, Prof. Dr. Haula Rosdiana, M.Si., emphasized that the consignment process reflects the government’s seriousness in formulating policies based on academic studies while also considering real conditions in the field.
“We have gone through three intensive discussions to prepare the academic paper, and today we continue to the stage of drafting the Government Regulation. The goal is to ensure that the reconstruction of income tax on authors’ royalties truly provides benefits and impact for creative economy actors,” said Haula.
She explained that one of the important issues discussed was the income tax rate on authors’ royalties, which has so far ranged from 5 to 20 percent.
“The approach is reconstruction. We aim to reduce the tax burden perceived as heavy by authors without disadvantaging the state. The discussion also includes progressive tax schemes which, if not designed properly, could actually become a burden for authors,” she said.
In addition, Prof. Haula also highlighted feedback from authors, particularly regarding the perception of double taxation on the royalties they receive.
“Complaints about taxes being perceived as double taxation have become one of the key reasons for carrying out the reconstruction, so that the tax system becomes fairer, simpler, and provides certainty,” Haula said.
Special Staff to the Minister for Legal Affairs and Creative Economy Development, Prof. Dr. Agus Sardjono, S.H., M.H., added that the drafting of this regulation requires a clear legal foundation to ensure certainty for authors as taxpayers.
According to him, the policy is expected to maintain a balance between the state’s interest in tax revenue and efforts to strengthen the creative economy sector.
He also considered the reconstruction of income tax on authors’ royalties to be a strategic step toward building a healthy and sustainable creative economy ecosystem, enabling authors to focus more on their creative work without being burdened by legal uncertainty or complex tax administration.
Director of Publishing and Photography at Kemenekraf, Iman Santosa, emphasized that the involvement of authors and publishing industry actors is an important element in the policy formulation process.
Input from industry players is considered a valuable perspective in the preparation of the academic paper and the draft Government Regulation.
He expressed hope that the regulation being prepared could serve as a concrete step toward creating a more conducive ecosystem for the publishing subsector while encouraging greater productivity among authors.
The results of this consignment meeting are expected to gather various inputs to refine the draft Government Regulation on the reconstruction of income tax on authors’ royalties. The draft will subsequently become part of the process for proposing the President’s initiative permit before moving to the stage of regulatory drafting and policy implementation, ensuring that the resulting policy can be effectively implemented and provide tangible benefits for the strengthening of the national creative economy.
