Mining & Minerals Tax
Mining companies have complex tax and PNBP obligations, including royalties, corporate income tax, and service tax withholding. Tax audits in this sector are also very strict. Arunika Consulting helps organize mining compliance so correction risk is minimal.
Compliance Warning
Mining companies must fulfill PNBP obligations besides taxes. Royalty arrears can result in permit revocation.
Tax Rate
22%
MIXED
Risk Level
High
Typical Turnover
IDR 100 Billion - 10 Trillion per year
Tax Challenges
Special Mining Tax Regime
Combination of Income Tax, VAT, and PNBP requires consistent calculation and reporting.
Strict Audit and Examination
The mining sector is intensively monitored so documentation must be strong.
Mining Service Withholding
Many mining service vendors create withholding obligations that must be controlled.
Our Tax Solutions
Integrated Compliance Management
Integrated management of Income Tax, VAT, and PNBP obligations to reduce sanction risk.
- Clear compliance
- On-time reporting
- Reduced correction risk
Examination Assistance
Preparation of arguments and documents during mining sector tax audits.
- Minimal corrections
- Strong documentation
- Controlled disputes
Incentive and Facility Review
Evaluation of tax incentives and PNBP facilities that can be utilized according to provisions.
- Tax saving
- Optimal cash flow
- Increased competitiveness
Related Tax Regulations
PP 37/2018
Tax Treatment of Mineral and Coal Mining
Special tax provisions for IUP/IUPK Mining permit holders
PNBP Royalti
Production Fee/Royalty
Mineral and coal royalties according to commodity type
Need a Tax Consultant for Mining & Minerals Tax?
Consult your business tax strategy with our certified tax consultants. Free initial consultation.
Free Consultation via WhatsAppMining & Minerals Tax Consulting Services Across Indonesia
We support clients in major Indonesian cities. Find a location-specific service page for your area.
Bali
Banten
Daerah Istimewa Yogyakarta
Jawa Tengah
Jawa Timur
Kalimantan Barat
Kalimantan Selatan
Kalimantan Timur
Kepulauan Riau
Riau
Sulawesi Selatan
Sulawesi Tengah
Sulawesi Tenggara
Sulawesi Utara
Sumatera Utara
Sumatra Selatan
Frequently Asked Questions
Can mining royalties be a fiscal expense?
Yes, PNBP royalties can be charged as expense in calculating corporate income tax, as long as supported by payment proof.
What are the main risks of mining tax audits?
Generally related to service expense corrections, production recording, and PNBP discrepancies with sales.
Is Arunika Consulting officially licensed as a tax consultant?
Yes. We are registered tax consultants and support clients with compliant, professional tax advisory and representation.
What should I do if I receive an SP2DK letter or tax audit notice?
Contact us early. We help analyze the risk, prepare supporting documents, draft the response, and assist discussions with the tax office.
How much tax saving can tax planning deliver?
It depends on your structure and transactions. We identify legal efficiencies, incentives, and reporting improvements without crossing into tax evasion.
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