How to Report Gratuities 

Gratuities are gifts in the broadest sense which include the provision of money, goods, discounts (commissions), commissions, interest-free loans, travel tickets, lodging facilities, travel tours, free medical treatment, and other facilities. The gratuities were received both domestically and abroad and carried out using electronic or non-electronic means (Law No.20 of 2001 concerning Eradication of Corruption).

According to the Black’s Law Dictionary, gratification is a voluntarily given reward or recompense for a service or benefit, which means a gift given for obtaining an assistance or benefit. The term gratification comes from the Dutch language, namely gratikatie which is then absorbed into English into gratification which means giving something / a gift.

The legal basis for gratification is regulated in Law Number 31 of 1999 and Law Number 20 of 2001 Article 12 where the threat is life imprisonment or imprisonment for a minimum of 4 years and a maximum of 20 years and a fine of at least 200 million rupiah and at most 1 billion rupiah.

Types of Gratuities

Based on Law No.31 of 1999 in conjunction with Law No.20 of 2001 concerning Eradication of Corruption, every gratuity to a civil servant or a state official is considered giving bribery, if it is related to his position and contrary to his obligations or duties. The types of gratuities based on the provisions that must be reported to the KPK are as follows:


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  1. The value of Rp. 10,000,000 (ten million rupiah) or more, proof that the gratuity is not a bribe is carried out by the recipient of gratuity.
  2. The value is less than Rp. 10,000,000 (ten million rupiah), proof that the gratuity was bribed by the public prosecutor.

While there are 12 types of gratuities that are not required to be reported by KPK, namely (KPK Circular Letter B-1341 of 2017 concerning Gratuity Guidelines and Limitation):

  1. If the gratification is caused by family relations, as long as there is no conflict of interest.
  2. Acceptance of wedding, birth, aqiqah, baptism, circumcision, and tooth cutting, or other traditional / religious ceremonies with a maximum value of Rp. 1,000,000.
  3. Gifts relating to disaster or disaster with a maximum value of Rp. 1,000,000.
  4. Giving from fellow employees at the welcome, retirement, promotion, and birthday separations in the forms other than the maximum amount of Rp. 300,000 with a total gift of Rp. 1,000,000 in one year from the same giver.
  5. Giving from co-workers in the form other than money with a maximum value of Rp. 200,000 with a total gift of Rp. 1,000,000 in one year from the same giver.
  6. Provision of dishes or offerings that are generally accepted.
  7. Provision of academic or non-academic achievements that are followed, using their own costs such as championships, competitions or competitions that are not related to service.
  8. Receipt of profits or interest from generally accepted fund placement, investment or private stock ownership.
  9. Receipt of benefits for all cooperative participants or employee organizations based on generally accepted membership.
  10. Seminar kits in the form of a set of modules and stationery as well as certificates obtained from official official activities such as meetings, seminars, workshops, conferences, training, or other similar activities that are generally accepted.
  11. Acceptance of gifts, scholarships or benefits in the form of money or goods related to the improvement of work performance provided by the Government or other parties in accordance with applicable laws and regulations.
  12. Receipts obtained from compensation for professions outside the ministry, which are not related to the duties and functions of officials / employees, do not have a conflict of interest, and do not violate the rules or internal code of ethics of the agency.

Gratification Subjects

Based on Article 12B of Law No.20 of 2001 concerning Eradication of Corruption, which is subject to gratuity is:

a. Government employees

Definition of Civil Servants according to Article 1 number 2 of Law No. 31 of 1999 are:

  1. Civil servants as the law on employment.
  2. Civil servants as referred to in the Criminal Law Act.
  3. People who receive salaries or wages from State or regional finances.
  4. People who receive salary or wages from a corporation that receives assistance from the State or regional finances.
  5. People who receive salaries or wages from other corporations that use capital or facilities from the State or society.

b. State Official

Article 1 number (1) of Law no. 28 of 1999 concerning the Administration of a State that is Clean and Free of Corruption, Collusion and Nepotism, which is meant by the State Operator is a State official who carries out executive, legislative or judicial functions, and other officials whose main functions and duties are related to the administration of the state in accordance with the provisions applicable laws and regulations. In Article 2 it is stated that the State Administrators include:

  1. State Official in the highest State Institution.
  2. State Officials at State Higher Institutions.
  3. Minister.
  4. Governor.
  5. Judge.
  6. Other State Officials in accordance with the provisions of the legislation in force.
  7. Other officials who have strategic functions in relation to the administration of the State in accordance with the provisions of the legislation in force.

How to Report Gratuities

The procedure for reporting Gratification and determining the status of Gratification is regulated in Article 16 of Law No. 30 of 2002 concerning the Corruption Eradication Commission, that every civil servant or state administrator who receives gratuities must report to the KPK, with the following procedures:

  1. The report is submitted in writing by filling out the form as determined by the KPK by attaching documents related to Gratuity.
  2. The form referred to at least contains: Name and full address of the recipient and gratuity grantor; Position of employee; Place and time of receipt of the Gratuity; Description of types of Gratification received; and Gratification Value received.

Within a maximum period of 30 (thirty) working days from the date the Gratification report is received, the KPK must determine the ownership status of the Gratification along with its consideration.

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