Keringanan

Keringanan is a policy concept in Indonesian governance and administration that refers to the easing of obligations or burdens, typically through temporary relief, deferment, or reduction of payments or penalties. The term derives from the root "ringan" meaning light or easy, with the suffix "-an" to form a noun describing an easing measure.

Keringanan is applied in various sectors, including taxation (keringanan pajak where taxpayers may receive reduced tax amounts or extended payment timelines), debt management (keringanan utang for debt restructuring or installment plans), penalties and fines (keringanan denda), and public services costs (keringanan biaya). It can also appear in disaster response or humanitarian contexts, where authorities grant relief to affected individuals or businesses.

Mechanisms often include: temporary deferment of payment; reduction or exemption of part of the obligation; conversion of debt into installments; waivers of penalties; and other discretionary arrangements. Access generally requires an application or formal request, supporting documentation showing financial hardship or extraordinary circumstances, and approval by the competent authority. Conditions and duration are defined in policy rules and may be reviewed periodically. Implementations vary by sector and jurisdiction, and keringanan may have implications for revenue, budgeting, and fairness, requiring clear criteria and oversight to prevent misuse.

Examples across countries illustrate how authorities use keringanan to stabilize households, support businesses, and sustain public service delivery during crises or macroeconomic stress.