Indonesia’s Mining Fiscal Regime: H1 2016

GlobalData's fiscal regime report covers Indonesia which has a wide range of key minerals, and produces significant quantities of coal, gold, bauxite, phosphates and iron sand. It also has the potential to produce alluvial diamond. The country plays a crucial role in global coal markets, and is a major supplier to Asian countries such as India, China, South Korea, Japan and Taiwan.

Scope

The report outlines the governing bodies, laws, mining licenses, rights, obligations and key fiscal terms which includes central taxes, royalties, corporate income tax, depreciation, withholding tax, loss carry forward, value added tax (VAT) and land and building tax

Reasons to buy

Gain an overview of Indonesia’s mining fiscal regime.

Table of Contents

1 Executive Summary

2 The Indonesian Mining Industry – Governing Bodies

2.1 Ministry of Energy and Mineral Resource (MEMR)

2.2 Directorate General of Mineral and Coal

2.3 Ministry of Environment

2.4 Nuclear Energy Regulatory Agency (Bapeten)

3 The Indonesian Mining Industry – Governing Laws

3.1 Law 4/2009

3.2 Domestic Market Obligation (DMO)

4 The Indonesian Mining Industry – Mining Licenses

4.1 Mining Efforts License

4.2 Special Mining Business License (IUPK)

4.3 Divestment Mining Regulation

5 Indonesian Mining Industry – Rights and Obligations

5.1 Rights

5.2 Obligations

6 The Indonesian Mining Industry – Key Fiscal Terms

6.1 Central Taxes

6.2 Royalties

6.3 Corporate Income Tax

6.4 Depreciation

6.5 Withholding Tax

6.6 Loss Carry Forward

6.7 Value Added Tax (VAT)

6.8 Land and Building Tax

7 Appendix

7.1 Abbreviations

7.2 Secondary Research

7.3 Primary Research

7.4 Contact GlobalData

7.5 About GlobalData

7.6 GlobalData’s Services

7.7 Disclaimer

List of Tables

Table 1: The Mining Industry in Indonesia – Key Taxes and Rates, 2016

Table 2: The Mining Industry in Indonesia – Minimum Shareholder Holding after Divestment (%), 2016

Table 3: The Mining Industry in Indonesia – Depreciation Tax Rates (%), 2016

List of Figures

Figure 1: The Mining Industry in Indonesia – Commodity Mines at Different Stages (Number of Mines), 2016

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