Training for Indonesian Government Agencies: RKA-K/L, SBM, DIPA, and e-Procurement — An Operational Guide for Ministries, Agencies, Regional Governments, and Vendors

Short answer: Training in Indonesian government agencies is framed by three layers: state finance (Law 17/2003), planning-budgeting (RKA-K/L → DIPA with Standard Input Cost PMK 39/2024 for FY2025 and PMK 32/2025 for FY2026), and procurement (Presidential Regulation 12/2021 jo. 16/2018, LKPP Regulations 12/2021 jo. 4/2024 & 9/2021 via Electronic Catalog Version 6 mandatory since 1 January 2025 on SPSE/INAPROC). Every cost is limited by SBM; expense accounts follow the Standard Chart of Accounts (522151 Professional Service, 522191 Other Service, 524111 Official Travel, etc.); VAT is collected by the agency treasurer (PMK 59/2022, invoice code 02), PPh 23 2%/4% is still withheld by the agency.

Government training procurement is perceived as complex because the regulatory layers are thick and the terminology is distinctive (RKA-K/L, DIPA, SBM, BAS, PPK, PP/PPK, KPA, PA, SPSE, INAPROC, PPSPM). Yet the flow pattern is consistent: the budget is designed within SBM limits, procurement follows the Presidential Regulation, execution is accounted for via SPM-SP2D, and compliance documents protect the PIC from BPK audit findings. This guide threads them into an operational map for planning/finance/procurement/training-delivery teams in central ministries/agencies and regional governments — and for vendors aiming to become government training-service providers.

Quick navigation

1. Three regulatory layers of government training
2. RKA-K/L → DIPA cycle: when to submit training
3. Standard Input Cost (SBM): PMK 39/2024 & PMK 32/2025
4. Speaker honorarium vs diklat-instructor honorarium
5. Standard Chart of Accounts: training expense accounts
6. Procurement framework: Presidential Reg. 12/2021 jo. 16/2018
7. LKPP e-Catalog Version 6 and SPSE/INAPROC
8. Training-consultancy package vs ordinary training services
9. VAT & PPh for government-agency buyers (PMK 59/2022)
10. From KAK to SPM: execution & accountability flow
11. APBD, Grants, and regional government specifics
12. Government training-procurement checklist
13. FAQ
14. Next step

Three regulatory layers of government training

State-finance layer. Constitutional-statutory basis: Law No. 17 of 2003 on State Finance, Law No. 1 of 2004 on State Treasury, and the annual State Budget Law. These three laws constrain the fundamental principles — every state expenditure must be based on the APBN Law, managed in order & accountable, and accountable to BPK.

Planning-budgeting layer. Latest operationalization in Government Regulation No. 6 of 2023 on Work Plan and Budget Preparation and its derivatives: the parent PMK on SBM (PMK 62/2023 as last amended by PMK 107/2024) which spawns the annual PMK SBM: PMK No. 39 of 2024 for Fiscal Year 2025 and PMK No. 32 of 2025 for Fiscal Year 2026. SBM constrains the tariff of every cost component chargeable to APBN.

Procurement layer. Presidential Regulation No. 16 of 2018 on Government Procurement of Goods/Services as amended by Presidential Regulation No. 12 of 2021, plus LKPP Regulation No. 12 of 2021 (amended by LKPP Regulation No. 4 of 2024) on Guidelines for the Implementation of Government Procurement, and LKPP Regulation No. 9 of 2021 on the Online Store and Electronic Catalog. The dominant route is now Electronic Catalog Version 6, mandatory for ministries/agencies/regions since 1 January 2025.

Practical consequence: The buyer (PA/KPA/PPK/PP) and the provider (firm/individual) are equally subject to all three layers. Ignoring any one layer = a BPK audit finding.

RKA-K/L → DIPA cycle: when to submit training

The APBN budget cycle runs in parallel throughout the year. A simplified map for training planners in central ministries/agencies:

Month in year N	Budget activity for year N+1
March–April	Renja-K/L preparation; sync with RKP
April	Indicative Ceiling set
May–June	Initial RKA-K/L preparation at Satker level — training enters RO/output
July	Budget Ceiling set; debate with parliament
August–September	RKA-K/L finalization post-parliament
October	APBN Law enacted
November	K/L Budget Allocation; DIPA preparation
December	DIPA ratified per Satker
January (year N+1)	DIPA in effect; execution begins

Training implication: next year's needs must enter the Satker RKA-K/L in May–September this year, complete with output (RO), cost components per BAS account, and estimates per SBM. Training that does not enter RKA-K/L is nearly impossible to execute that year; the DIPA-revision route is only for urgent needs with strong justification and KPA/Ministry of Finance approval.

Standard Input Cost (SBM): PMK 39/2024 & PMK 32/2025

SBM is the unit cost — price, tariff, or index — set by the Minister of Finance to produce output components in RKA-K/L. FY2025 is governed by PMK No. 39 of 2024 (promulgated 5 July 2024); FY2026 by PMK No. 32 of 2025 (issued May 2025).

SBM structure:

• Appendix I — Upper Limit. Tariffs that cannot be exceeded except with specific approval. Covers honorarium (speakers, committee, diklat instructors, module developers), daily allowance, vehicle rental, meeting consumption, and many operational training components. Tariffs are tiered per officer rank and per province.
• Appendix II — Can Be Exceeded. Tariffs that can be exceeded subject to specific conditions — inter-regional ground transportation, maintenance, inventory procurement, operational vehicle rental, consumption for foreign Indonesian representative offices.

Training cost component	SBM Appendix (typically)	Note
Speaker honorarium (seminar/workshop)	Appendix I, tiered per officer rank	Minister/equivalent, Echelon I/II, expert/practitioner speaker/lecturer
Diklat-instructor honorarium	Appendix I, tiered per hour	Outside-agency instructor vs widyaiswara/internal
Committee honorarium	Appendix I, tiered per role	Person in charge, chairperson, secretary, member
Diklat-participant daily allowance	Appendix I, per province	Different for diklat inside vs outside the home province
Meeting Allowance in Office (RDK)	Appendix I	If RDK conditions are met
Meeting/diklat consumption	Appendix I, per person per activity	Snack, meals
Meeting/fullboard/fullday/halfday rental	Appendix I, per province & class	Different tariffs in Jakarta vs the regions
Inter-city ground transportation	Appendix II	Can be exceeded per conditions
Flight tickets	Appendix II (at cost with SBM transport)	Follows airline maximum tariff
Travel lodging	Appendix I, per province & rank	Echelon I tariffs differ from Echelon IV

Practical rule: Every line in a training RAB must be traceable to a tariff basis in the SBM Appendix for the fiscal year, or explained why it belongs to Appendix II that can be exceeded. The budget verifier and BPK auditor will ask.

See the general training-cost-component guide at Building a Training Budget (RAB) & Annual Training Plan.

Speaker honorarium vs diklat-instructor honorarium

One of the most often mistaken points. SBM clearly distinguishes speaker honorarium and diklat-instructor honorarium — different regimes, different accounts, different tariffs.

Aspect	Speaker Honorarium	Diklat-Instructor Honorarium
Activity context	Seminar, workshop, lokakarya, FGD	Structured functional/technical/managerial diklat
Recipient	Expert/practitioner/professional from outside the agency; lecturer from outside Satker	Instructor/widyaiswara
Recipient origin	Must be from outside the organizing K/L/Satker	Can be internal (widyaiswara) or external
SBM tariff	Tiered per rank: Minister/Equivalent, Echelon I, Echelon II, expert/practitioner speaker, lecturer speaker	Tiered per instructor category and teaching hour
Within Satker	Not entitled to speaker honorarium	Widyaiswara only entitled for hours above the minimum per functional position
Common BAS account	522151 Professional Service Expense	522151 (external) or specific component (internal)

Common pitfall: Giving speaker honorarium to your own internal instructor = BPK finding. Giving diklat-instructor honorarium to a half-hour seminar speaker = misclassification. Ensure the activity is correctly identified (seminar/lokakarya vs structured diklat) before setting honorarium.

Standard Chart of Accounts: training expense accounts

The Standard Chart of Accounts (Bagan Akun Standar — BAS) is set by the Directorate General of Treasury and updated periodically. Training usually charges a combination of accounts:

Account	Name	Used for
522151	Professional Service Expense	Honorarium for outside-agency speakers/instructors
521211	Material Expense	Printed modules, training ATK, simple meeting consumption
521219	Other Non-Operational Goods Expense	Diklat equipment/uniform
522141	Rental Expense	Building/room/training-equipment rental
524111	Regular Official Travel Expense	Tickets, lodging, daily allowance for participants/committee
524119	Official Travel Expense — In-City/Out-of-City Meeting Package	Fullboard/fullday meeting packages
522191	Other Service Expense	Provider's training-delivery services
521114	Postage for Central Office Mail	Training-document delivery

Account combination depends on the delivery model:

• Organized by Satker itself — many separate components: speaker honorarium (522151), consumption (521211), rental (522141), participant travel (524111), etc.
• Procured as a service from a provider (training package) — typically one dominant account (522191 Other Services or 521219), with breakdown components inside the contract.

Confirm the account code with the budget verifier/PPSPM before drafting the RAB. Wrong account = rejected SPM.

Procurement framework: Presidential Reg. 12/2021 jo. 16/2018

Government goods/services procurement (central K/L and regional government) is subject to Presidential Regulation 16/2018 as amended by Presidential Regulation 12/2021. Four principles relevant for training procurement:

1. Purpose — produce the right goods/services from each rupiah spent, support increased use of domestic products, support MSMEs & Cooperatives, and produce sustainable procurement.
2. Principles — efficient, effective, transparent, open, competitive, fair, accountable.
3. Ethics — prohibition of conflicts of interest, gratification, collusion.
4. Actors — PA/KPA (Budget User/Authorized Budget User), PPK (Commitment Maker Official), PP (Procurement Official), Selection Working Group, Provider.

Training procurement types are usually Other Services (training package delivery) or Consultancy Services (curriculum design, competency assessment, impact evaluation). Selection method depends on type and value:

Type	Method	Threshold (typical)
Other Services	Direct Procurement	≤ IDR 200,000,000
Other Services	Direct Appointment	Special conditions per Presidential Reg.
Other Services	Fast Tender	Standardized spec/market price
Other Services	Tender	> IDR 200,000,000
Consultancy Services	Direct Procurement	≤ IDR 100,000,000
Consultancy Services	Selection	> IDR 100,000,000
Consultancy Services	Direct Appointment	Special conditions
e-Purchasing (Catalog)	Per catalog rules	Procurement Official ≤ IDR 200m; PPK > IDR 200m with negotiation

Exact thresholds and exception conditions follow Presidential Reg. 12/2021 and LKPP Reg. 12/2021 jo. 4/2024 — always check the latest version.

LKPP e-Catalog Version 6 and SPSE/INAPROC

Since 1 January 2025, Electronic Catalog Version 6 is mandatory for K/L/Pemda as the dominant e-purchasing route — replacing v5. Purpose: procurement-time efficiency, more competitive prices via mini-competition, and transparency.

Training e-purchasing flow:

1. PPK defines the need — product/service sought, spec, quantity, location, schedule.
2. Catalog search via SPSE/INAPROC — providers listed per service category.
3. Selection & negotiation:
   • Procurement Official handles value up to IDR 200,000,000.
   • PPK handles above IDR 200,000,000 with negotiation or mini-competition (comparing several providers in the catalog).
4. SPK/contract issuance in SPSE — integrated system.
5. Execution → BAST → billing → payment.

For providers (training vendors):

• Must have a provider account in SPSE (INAPROC), pass qualification (legality, financial, track record).
• Register products/services for listing in the Electronic Catalog via the LKPP process — not automatic from SPSE registration.
• Meet TKDN requirements where required per category.
• Ready to receive electronic SPK and run terms via SPSE.

Direct procurement outside the catalog remains possible for packages below certain thresholds, or when the required product is not yet listed — per Presidential Reg. 12/2021.

Training-consultancy package vs ordinary training services

Distinguish two procurement types that are often confused:

Aspect	Other Services (ordinary training)	Consultancy Services (training consultancy)
Main output	Delivery of training classes/sessions	Recommendation/design/assessment
Workforce	Facilitators/trainers	Experts by name with qualifications
Common contract	Unit Price/Lump-sum	Lump-sum or Unit Price/Time-Based
Evaluation	Simple technical + price	Weighted technical (expert quality) + price in stages
Example	3-day AI training for a 30-person batch	3-year academy curriculum design; training-impact evaluation for unit X
BAS account	522191 Other Services	522191/522129 per type
Provider	Other Services Provider	Consultancy Services Provider

Misclassification forces a provider who should be a Consultant into the role of a vendor of Other Services (with mismatched evaluation & contract regime), or vice versa. The KAK must clearly state the procurement type, supported by a legitimate General Procurement Plan (RUP).

VAT & PPh for government-agency buyers (PMK 59/2022)

Government agencies have a special tax regime under PMK No. 59/PMK.03/2022 (amending PMK 231/PMK.03/2019, effective 1 May 2022):

• The agency treasurer is a VAT Collector and income-tax withholder.
• IDR 2,000,000 threshold (excluding VAT) that is not split: VAT not collected by the treasurer; vendor self-remits (invoice code 01).
• Above IDR 2,000,000: VAT collected by the agency; vendor issues invoice code 02.
• PPh Article 23 on training is still withheld by the agency: 2% gross if vendor has NPWP, 4% if not (technical services per SE-35/PJ/2010).
• VAT rate: nominal 12% since 1 January 2025 (HPP Law No. 7/2021), effective 11% for training (non-luxury) via DPP Nilai Lain.
• Since 2025, tax invoices and PPh withholding slips are issued via Coretax DJP replacing e-Faktur/e-Bupot.

Full mechanism detail: Training PO, VAT & Tax Invoice Procedure.

From KAK to SPM: execution & accountability flow

Complete flow of government training procurement and accountability:

1. Planning — need enters RKA-K/L → DIPA per Satker.
2. KAK & RAB drafting — KAK contains background, objective, scope, output, schedule, cost per BAS account per SBM.
3. General Procurement Plan (RUP) — announced on SiRUP LKPP before execution.
4. Provider selection — per method (Direct Procurement, Tender, e-Purchasing Catalog, Selection).
5. SPK/contract signing by PPK.
6. Execution of training sessions per SPK.
7. BAST — handover proof as billing trigger.
8. Billing — invoice + tax invoice code 02 + stamped receipt + supporting documents (attendance, report, certificates).
9. Budget verification — PPSPM verifies conformance with contract, SBM, BAS account, and document completeness.
10. Payment Order (SPM) issued by KPA → submitted to KPPN.
11. SP2D (Fund Disbursement Order) issued by KPPN; vendor receives payment.
12. PPh 23 withholding slip issued by the agency via Coretax DJP.
13. Delivery & evaluation reports — stored for BPK audit.

Principle: Every document in this flow has an audit purpose. Document completeness from KAK to delivery report is protection for the PIC, PPK, and vendor — not paperwork.

APBD, Grants, and regional government specifics

APBD (Regional Government) has its own cycle: RKPD → KUA-PPAS → RKA-OPD → DPA. Reference tariffs differ from central PMK SBM; regions use SBM-D (Regional Standard Input Cost) set by the Head of Region via Governor/Regent/Mayor Regulation. Honorarium, daily allowance, and rental tariffs differ per region and are updated per fiscal year.

Regional government procurement still follows Presidential Reg. 16/2018 jo. 12/2021 and LKPP Regulations, with adaptation by the regional UKPBJ (Procurement Working Unit). The Electronic Catalog is accessible to regional governments; many regions also provide a Local Catalog on their SPSE.

Foreign grants follow the grant agreement plus DJPK/DJPb regulations on grant management. Procurement still references Presidential Reg. 12/2021 for K/L/Pemda; donor rules (e.g. World Bank Procurement Guidelines, ADB, JICA) may also apply when agreed.

Government training-procurement checklist

Before execution, ensure all are ticked:

• Need entered in RKA-K/L → DIPA for the relevant fiscal year; RO/output defined.
• RAB drafted within SBM limits (PMK 39/2024 FY2025 or PMK 32/2025 FY2026); tariff basis of each line shown.
• Honorarium classification correct: speaker vs diklat instructor per activity type.
• BAS account correct (522151/521211/522191/524111 etc.) — confirmed with PPSPM.
• KAK complete: background, objective, scope, output, schedule, cost, supplier requirements, evaluation criteria.
• RUP announced on SiRUP LKPP.
• Selection method correct per type (Other Services/Consultancy Services) and value.
• For e-purchasing Catalog: PP/PPK handles per threshold; mini-competition documented.
• Vendor passes qualification on SPSE; has NPWP/PKP.
• VAT status: invoice code 02 (above IDR 2m) or 01 (below & not split).
• PPh 23 withheld by the agency (2% with NPWP / 4% without).
• Vendor active on Coretax DJP for invoice and withholding-slip issuance.
• SPK/contract signed by PPK; bonds & retention per requirement.
• BAST format agreed since SPK.
• Delivery documents (attendance, report, certificates) complete for SPM verification and BPK audit.
• Participant data-processing agreement (PDP Law No. 27/2022) signed if the vendor accesses personal data.

FAQ

What is the legal basis for training procurement by Indonesian government agencies?

Three layers: state finance (Law 17/2003 on State Finance, Law 1/2004 on State Treasury, annual UU APBN); planning-budgeting (Government Reg. 6/2023 on RKA preparation, parent PMK SBM 62/2023 jo. 107/2024 spawning annual PMK 39/2024 for FY2025 and PMK 32/2025 for FY2026); procurement (Presidential Reg. 16/2018 jo. 12/2021, plus LKPP Reg. 12/2021 jo. 4/2024 and 9/2021).

What is the difference between RKA-K/L and DIPA, and when are they prepared?

RKA-K/L is the budget-planning document prepared by a Ministry/Agency referencing Renja, RKP, Indicative Ceiling, and Budget Ceiling. After APBN is enacted, RKA-K/L is translated into DIPA — the legal authorization to spend per Satker. Cycle: March–June Renja & Indicative Ceiling; July–September Budget Ceiling & RKA-K/L; October UU APBN; November–December DIPA ratification; January execution.

What is SBM and how does it affect a training budget?

Standard Input Cost is the unit cost set by the Minister of Finance to produce output components in RKA-K/L. SBM is issued annually via PMK: PMK 39/2024 for FY2025, PMK 32/2025 for FY2026. Two types: Appendix I (upper-limit ceilings, cannot be exceeded — honorarium, daily allowance, vehicle rental) and Appendix II (can be exceeded subject to conditions — transportation, building rental). Each training-budget line must not exceed SBM unless allowed.

What is the difference between speaker honorarium and diklat-instructor honorarium?

Different regimes and accounts. Speaker honorarium is used for seminar/workshop — given to experts/practitioners from outside the agency. Diklat-instructor honorarium is for structured education and training — outside-agency instructors get the full honorarium; widyaiswara/internal instructors only for hours above their minimum. Misclassification causes bill rejection.

Which expense accounts are used for government training?

Follow the Standard Chart of Accounts (BAS): 522151 Professional Service (speaker/outside-agency instructor honorarium), 521211 Material, 521219 Other Non-Operational Goods, 522141 Rental, 524111 Regular Official Travel, and 522191 Other Service (provider training services). Account combination depends on whether organized by the Satker itself or procured as a service. Confirm with the budget verifier before drafting the RAB.

How does training procurement work via the LKPP e-Catalog v6?

Procurement follows Presidential Reg. 16/2018 jo. 12/2021 and LKPP Reg. 12/2021 (amended by 4/2024). The dominant route is Electronic Catalog Version 6 (mandatory K/L/Pemda since 1 Jan 2025) via e-purchasing on SPSE/INAPROC. Flow: PPK defines need → Procurement Official (≤IDR 200m) or PPK (above IDR 200m with negotiation/mini-competition) selects provider → contract → execution → BAST → payment. Provider must have an SPSE account and products/services listed in the catalog.

Are training services for government agencies subject to VAT?

Yes. For government-agency buyers, VAT mechanism is set by PMK 59/PMK.03/2022: agency treasurer is VAT Collector and income-tax withholder. For transactions up to IDR 2m (excluding VAT) not split, VAT not collected by treasurer; above that, agency collects VAT and vendor issues code-02 invoice. Nominal VAT 12% since 1 Jan 2025 (HPP Law), effective 11% non-luxury. PPh 23 still withheld 2% (with NPWP) or 4% (without).

What if the agency needs a training-consultancy package?

A training-consultancy package is used when the work requires special expertise and the output is a recommendation/design (e.g. strategic curriculum design, organizational competency assessment). Procurement follows Presidential Reg. 12/2021 jo. 16/2018 via the Consultancy Services route: entity or individual, with selection, direct appointment, or direct procurement per value threshold. Distinct documents: detailed KAK, expert-by-name requirements, weighted technical evaluation, Lump-sum or Unit Price/Time-Based contract.

Can government training use PMN, Grants, or APBD?

Yes, depending on the funding source. Pure APBN follows central RKA-K/L→DIPA. APBD follows RKPD→RKA-OPD→DPA at the regional government, with SBM-D set by the Head of Region. Foreign grants follow the grant agreement plus DJPK/DJPb regulations. Procurement still references Presidential Reg. 12/2021. Confirm the specific mechanism with the relevant agency.

How long does the government training procurement process take from KAK to execution?

Direct procurement via e-Catalog for value below the Procurement Official threshold (≤IDR 200m): 1–3 weeks. Open tender/selection for large value: 6–12 weeks. Consultancy selection: 8–12 weeks (two evaluation stages). Add extra time at year-end due to denser verification. Start the procurement cycle far before the desired execution date.

Next step

Government training procurement is a learnable discipline. What distinguishes vendors able to serve ministries/agencies/regional governments is readiness to understand the RKA-K/L→DIPA cycle, SBM limits, BAS accounts, procurement types (Other Services vs Consultancy), SPSE/Catalog readiness, and the agency-specific taxes (PMK 59/2022, invoice code 02). All testable long before contract.

Neksus is designed to be ready on these fronts: TNA documented as the basis for the KAK, RAB consistent with SBM and BAS accounts, SPSE/INAPROC readiness, invoice code 02 for collector agencies, Coretax readiness, and reporting support for SPM/SP2D and BPK audit. Discuss your agency's needs and request an initial TNA via the Neksus contact page — no obligation.

Also explore related guides:

• Training Procurement in BUMN: RKAP, RUPS, SKKNI, Contracts
• How to Choose a Corporate Training Vendor
• Building a Training Budget (RAB) & Annual Training Plan
• Training PO, VAT & Tax Invoice Procedure
• Training Needs Analysis (TNA)
• Organizational Change Management

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Last updated: 18 May 2026. PMK SBM, Presidential Reg. on procurement, and LKPP Regulations are referenced from current official sources. Exact tariffs, value thresholds, and BAS accounts are confirmed per Satker and per contract following the latest regulation. Validate with your agency's planning, finance, and procurement teams. Neksus does not publish client names or success statistics; any claim about a vendor should always be verified with evidence.