Approval of Mining Sector RKAB Must Pass Tax Clearance

JAKARTA. The Directorate General of Taxes (DGT) is collaborating with the Ministry of Energy and Mineral Resources (ESDM) to improve taxpayer compliance in the mining and mineral sector.

Going forward, every submission of the Work Plan and Budget (RKAB) must undergo a tax clearance process. The objective is to ensure that there are no outstanding tax obligations that mining-sector taxpayers must settle.

RKAB is the work plan and budget for Mineral and Coal Mining Business activities, covering business operations, technical aspects, and environmental aspects.

Director General of Taxes Bimo Wijayanto stated that a tax settlement commitment will become one of the required documents when submitting an RKAB. This requirement will take effect starting in 2026.

To support this, DGT and the Ministry of ESDM plan to integrate the Coretax system with the Minerba One application.

Mining Taxpayers Urged to Prepare

For this reason, the DGT is reminding taxpayers in the mining sector to prepare themselves. “Starting from next year’s extension, the RKAB will require tax clearance,” said Bimo, as quoted from the DGT’s official written statement.

Therefore, on Thursday (27/11), the DGT held a socialization event involving 1,000 taxpayers in the mining sector. The session was conducted in a hybrid format, both online and onsite, at the Cakti Buddhi Bhakti Hall, DGT Headquarters.

Increase in Mining-Sector Taxpayers

The DGT stated that the number of mineral and coal mining taxpayers has continued to rise over the past five years.

In 2021, the number of taxpayers in the mineral and coal mining sector reached 6,321. By 2025, the figure had increased by 12.7% to 7,128 taxpayers.

A similar trend is seen in tax revenue from the mineral and coal mining sector, particularly metal minerals, which surged tenfold to IDR 45 trillion, up from only IDR 4 trillion in 2016.

Meanwhile, tax revenue from the coal mining sector tends to fluctuate, depending on global economic conditions, especially commodity price movements. (ASP/KEN)