Mining Taxation in Indonesia: From Mineral Rent to Public Welfare

• Henry Dianto P. Sinaga; Yuli Teguh Hidayat
• 2026
• Perpajakan

Minerals and coal are not merely economic commodities but non-renewable public wealth. This book examines how mining taxation can serve as an instrument for balancing state sovereignty, fiscal justice, investment certainty, regional development, and environmental sustainability. Readers are invited to examine royalties, corporate income tax (PPh Badan), resource rent taxes, windfall taxes, BEPS, transfer pricing, reclamation funds, fiscal decentralization, transparency, the global minimum tax, and the pressures of decarbonization. This approach places questions of distribution at the heart of the analysis: who benefits, who bears the risks, and how the value of minerals is returned to society. The book is relevant to policymakers, tax officials, industry practitioners, academics, students, consultants, and all readers seeking to understand the future of mining fiscal governance in Indonesia.