PMK 78/2025 Sets Guidelines for Functional Finance Positions

Finance Minister Purbaya Yudhi Sadewa signed Minister of Finance Regulation (PMK) No 78/2025 on 20 November 2025. The regulation supersedes PMK No 37/2020 and sets guidelines for calculating functional‑position needs in state finance.

The guidelines align functional‑position management with the National Civil Service Agency Regulation No 11/2023. Calculations must be accurate, holistic and systematic, projecting workload for a five‑year horizon. Covered positions include state financial analysts, supervisors, valuators, auctioneers and tax‑office roles such as tax assessors and examiners.

The resulting figures will serve as the basis for proposals, approvals and appointments of functional positions across ministries and agencies. A uniform standard is expected to improve human‑resource planning efficiency in the state finance sector.