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Indonesia's Mining Fiscal Regime 2017 - A Focus on Governing Bodies, Taxes and Royalties

  • ID: 4432655
  • Report
  • Region: Indonesia
  • 14 pages
  • GlobalData
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Indonesia’s Mining Fiscal Regime 2017 - A Focus on Governing Bodies, Taxes and Royalties


"Indonesia’s Mining Fiscal Regime 2017", the author's latest release, presents the essential information relating to the terms which govern investment into Indonesia’s mining industry. The report sets out in detail the contractual framework under which firms must operate in the industry and clearly outlines the governing bodies, governing laws, rights and obligations and tax-related information on different commodities.

  • Detail on legal framework and governing bodies administering the industry
  • Overview of governing laws, regulations, rights and obligations and key fiscal terms governing mining industry in Indonesia
  • Detail on royalty and applicable tax rates including
  • Information on application of fiscal and regulatory terms to specific licenses
Reasons to buy
  • Gain an overview of Indonesia’s mining fiscal regime
  • Understand the complex regulations and contractual requirements applicable to Indonesia’s mining industry.
  • Understand the regulatory and taxation framework in the country’s mining industry
Note: Product cover images may vary from those shown
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1 Table of Contents
1 Table of Contents
1.1. List of Tables

2. Indonesia’s Mining Fiscal Regime 2017
2.1. Key Highlights

3. Indonesia’s Mining Fiscal Regime: Governing Bodies
3.1. Ministry of Energy and Mineral Resource (MEMR)
3.2. Ministry of Environment and Forestry
3.3. Nuclear Energy Regulatory Agency (BAPETEN)
3.4. Indonesian Mining Association (IMA)

4. Indonesia’s Mining Fiscal Regime: Laws, Licenses, Rights and Obligations
4.1. Mineral and Coal Mining Law
4.1.1. Law No. 4 of 2009
4.2. Izin Usaha Pertambangan (IUP) - Mining License
4.3. Izin Pertambangan Rakyat (IPR) - People’s Mining Permit
4.4. Ijin Usaha Pertambangan Khusus (IUPK) - Special Mining Business License
4.5. Rights
4.6. Obligations

5. Indonesia’s Mining Fiscal Regime: Taxes, Royalties, and Depreciation
5.1. Corporate Income Tax (CIT)
5.2. Value Added Tax (VAT)
5.3. Luxury-Goods Sales Tax (LGST)
5.4. Depreciation
5.5. Withholding Tax
5.6. Tax Loss
5.7. Royalty Rate
5.7.1. Royalty rate by selected commodities
5.7.2. Royalty on coal

6. Appendix
6.1. Abbreviations
6.2. Methodology
6.3. Coverage
6.4. Secondary Research
6.5. Contact
6.6. Disclaimer

List of Tables
Table 1: Indonesia Mining Fiscal Regime - CIT Rates (%), 2017
Table 2: Indonesia Mining Fiscal Regime - Depreciation Rates (%), 2017
Table 3: Indonesia Mining Fiscal Regime - Withholding Tax Rate (%), 2017
Table 4: Indonesia Mining Fiscal Regime - Royalty Rates by Selected Commodities, 2017
Table 5: Indonesia Mining Fiscal Regime - Coal Royalty Rates by quality and mining method, 2017
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