KPK Changes 5 Provisions for Gratification Reporting in New Regulation

By Imam Sahroni Darmawan

Jan 28, 2026 13:42 WIB January 28, 2026 13:42 WIB 2 minute read 2 minute read time 0 read

KPK issued Regulation Number 1 of 2026 which amends five provisions regarding gratification reporting, including reasonable limits and the duties of the UPG.

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Table of Contents

Increase in the Reasonable Limit Value for Gratification Reporting
Status of Gratifications Reported Late
Changes to the Basis for Signing Decisions
Deadline for Completing Report Documents
Seven Tasks of the Gratification Control Unit

JAKARTA, Legal Literacy - Corruption Eradication Commission (KPK) publishes KPK Regulation Number 1 of 2026 which amends five provisions in KPK Regulation Number 2 of 2019 concerning Gratification Reporting. The changes include reasonable value limits, reporting deadlines, decision signing mechanisms, document completeness, and the duties of the Gratification Control Unit.

Increase in the Reasonable Limit Value for Gratification Reporting

The latest regulation changes the threshold for the value of gratuities that are not required to be reported to the KPK. Gifts in the context of weddings or traditional and religious ceremonies increased from IDR 1 million to IDR 1.5 million per giver.

Gifts between fellow colleagues that are not in the form of money increased from IDR 200,000 to IDR 500,000 per giver. The total annual limit increased from IDR 1 million to IDR 1.5 million.

The previous provision that set a reasonable limit of IDR 300,000 per giver for farewells, retirements, or birthdays of fellow colleagues has been removed.

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Status of Gratifications Reported Late

Gratifications reported after 30 working days may be determined as state property. The provisions in Article 12B of Law Number 31 of 1999 juncto Law Number 20 of 2001 concerning the Eradication of Criminal Acts of Corruption remain in effect.

Changes to the Basis for Signing Decisions

The signing of the Decree (Surat Keputusan or SK) determining the status of gratification, which was previously based on the amount of the gratification, has been changed. The signing of the SK is now determined based on the prominent nature or adjusted to the reporting official's level of position.

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Deadline for Completing Report Documents

The deadline for submitting complete gratification report documents has been shortened from 30 working days to 20 working days from the date of reporting. Reports that are not completed within that period will not be followed up by the KPK.