The 2027 state budget passed on 29 September: spending Rp4,106.26 trillion, a 2.4%-of-GDP deficit, a Rp2,593 trillion tax target and a Rp17,500-per-dollar rupiah assumption

The DPR plenary session passed the 2027 state budget (APBN 2027) on 29 September 2026, on the figures the Budget Committee (Banggar) and the government had settled on 24 September: state revenue Rp3,435.10 trillion, spending Rp4,106.26 trillion, and a deficit of Rp671.16 trillion — 2.4% of GDP, down from the 2.85% outlook for 2026. Tax revenue is budgeted at about Rp2,593 trillion, up 12.2% on the 2026 outlook of Rp2,310.8 trillion, with customs and excise at Rp318.6 trillion and non-tax revenue (PNBP) at Rp522.48 trillion. The macro assumptions include growth of 6%, inflation of 2.5% and a rupiah rate of Rp17,500 per US dollar. This is macro, not compliance: no tax rate or filing rule changes with the budget law. What it does show is the collection effort DJP is being asked to deliver, which is what turns into audits, information requests and refund scrutiny at company level. The law has no number yet in the sources we checked.

Key points

• Passed: the DPR plenary session on Tuesday 29 September 2026 approved the 2027 state budget (State Secretariat). The Budget Committee (Banggar) and the government had agreed the macro assumptions and the budget structure on 24 September (ANTARA), and the plenary session took them to a vote five days later.
• Headline figures (Budget Committee agreement, via ANTARA): state revenue Rp3,435.10 trillion; spending Rp4,106.26 trillion (ministries and agencies Rp1,556.89 trillion, non-ministry Rp1,814.36 trillion); deficit Rp671.16 trillion or 2.4% of GDP, financed by the same Rp671.16 trillion; primary balance a deficit of Rp20.85 trillion. The Finance Minister said the deficit is 2.4% of GDP and the State Secretariat's summary puts financing at Rp671.2 trillion.
• Revenue lines: tax revenue (perpajakan) Rp2,911.95 trillion, made up of taxes Rp2,593.35 trillion and customs and excise Rp318.6 trillion; non-tax revenue (PNBP) Rp522.48 trillion; grants Rp666.3 billion. Suara.com gives the tax line as Rp2,593.95 trillion in its budget table, so the last digits differ by source — check the enacted text.
• Tax target in context: the Rp2,593 trillion target is 12.2% above the 2026 outlook of Rp2,310.8 trillion and about 2.3 times the 2016 outturn of Rp1,106.0 trillion; the projected tax ratio is 9.26%, in a decade when it stayed below 9% (Suara.com).
• How DJP says it will get there: Director General of Taxes Bimo Wijayanto cites optimising Coretax and integrating Compliance Risk Management (CRM) to tap potential revenue, widen the tax base and improve enforcement, and says projected tax growth exceeds economic growth (tax buoyancy above 1).
• Macro assumptions: economic growth 6%; inflation 2.5%; rupiah Rp17,500 per US dollar (the top of the Rp16,800–17,500 range in the July framework); government securities interest rate 6.9%; Indonesian crude price US$75 a barrel; oil lifting 612.5 thousand barrels a day.
• Priorities: eight programme clusters — food sovereignty; energy and water self-reliance; education; health; downstreaming and industrialisation; infrastructure, housing and disaster resilience; the people's economy and village development; and poverty reduction. Education is budgeted at Rp824 trillion, social protection Rp539.7 trillion and food security Rp195.3 trillion (State Secretariat).
• Status: the Finance Ministry is preparing the budget execution documents (DIPA) and ministry allocations. We found no law number or promulgation date for the 2027 budget law yet.

Sources

• Kementerian Sekretariat Negara — RUU APBN 2027 Resmi Disahkan, Fokus pada Delapan Klaster Program Kerja Prioritas Nasional (1 October 2026; revenue, spending, deficit, financing, priority clusters)
• ANTARA News — Banggar DPR RI sepakati asumsi makro dan postur RAPBN 2027 (24 September 2026; macro assumptions and revenue lines)
• Suara.com — Target Penerimaan Pajak APBN 2027 Tembus Rp 2.593,4 Triliun, Naik 2,3 Kali Lipat dalam Sedekade (5 October 2026; tax target, tax ratio, Bimo Wijayanto)
• CNBC Indonesia — Sah! Paripurna DPR Tetapkan APBN 2027 Rp 4.106 Triliun (29 September 2026)