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pajak n royalti @ pertambangan batubara: 170913_230715

Juli 23, 2015

JAKARTA kontan. Godam pebisnis mineral dan batubara (minerba) bertambah berat. Saat harga masih sulit bangkit, mereka tertohok aturan pajak baru yang memberatkan.

Revisi Peraturan Direktur Jenderal Pajak (Perdirjen Pajak) No 32/ 2012 tentang Tata Cara Pengenaan Pajak Bumi Bangunan (PBB) untuk Minerba mengubah dasar pengenaan PPB bagi pengusaha mineral dan batubara.

Dalam aturan lama, pengenaan PBB dihitung dari nilai jual objek pajak (NJOP) yang merupakan penjumlahan NJOP bumi dan bangunan. Namun, dalam Perdirjen baru nomor 47/PJ/ 2015 yang berlaku sejak 1 Januari 2016, dasar pengenaan PBB dihitung berdasarkan pengalian tarif pajak dengan nilai jual kena pajak atau NJKP.

Artinya, pembayaran PBB tak lagi dihitung hanya berdasarkan luas tanah dan bangunan yang ada di atasnya, namun juga sumber daya alam yang terkandung di dalamnya. Alhasil, “Beban pengusaha minerba melonjak tajam,” ujar sumber KONTAN di industri batubara.

Ia memberikan contoh di wilayah tambang di Kalimantan. Jika dihitung berdasarkan rumus lama, pengusaha hanya membayar PBB Rp 5 miliar, “Dengan aturan baru, yang harus dibayar Rp 15 miliar. Naik tiga kali lipat,” ujarnya masygul.

Ini pula yang menyulut keberatan perusahaan penambang khususnya batubara. “Banyak yang keberatan dengan hitungan ini,” tandas Direktur Eksekutif Asosiasi Pertambangan Batubara Indonesia (APBI), Supriatna Sahala ke KONTAN, Rabu (24/2).

Pengusaha tak terima jika harus membayar lebih mahal. Pasalnya, hitungan baru PBB tak hanya dikenakan berdasar pajak luas tanah dan setoran Penerimaan Negara Bukan Pajak (PNBP).

“Sekarang dikenakan juga kandungan tambangnya,” ujarnya kesal. APBI dan perusahaan pertambangan yang terbebani oleh hitungan baru PBB pertambangan kini tengah mengajukan keberatan pajak kepada Dirjen Pajak.

Pengusaha minta pemerintah memberikan insentif ke mereka agar bisa bertahan di tengah harga batubara yang masih anjlok. “Bayangkan, sudah harga batubara murah, gempuran aturan dikeluarkan oleh pemerintah bertubi–tubi,” kata Supriatna.

Direktur Jenderal Mineral dan Batubara Kementerian Energi dan Sumber Daya Mineral (ESDM) Bambang Gatot Ariyono menyarankan agar Direktorat Jenderal Pajak segera menyelesaikan keluhan pengusaha pertambangan.

Hanya berdasarkan catatan Kementerian ESDM, perbedaan hitungan PBB Dirjen Pajak dengan perusahaan, umumnya di perusahaan yang memegang Perjanjian Karya Pengusahaan Pertambangan Batubara atau PKP2B generasi III.

“Semuanya perusahaan PKP2B generasi III terkena aturan ini,” ujar dia.

Adapun, Direktur Penyuluhan, Pelayanan dan Humas Direktorat Jenderal Pajak Mekar Satria Utama mengatakan, perhitungan PBB pertambangan bukan hanya atas luas tanah, “Tapi juga kekayaan bumi yang terkandung di dalamnya,” ujar Mekar.

 

INILAHCOM, Jakarta – Pemerintah akhirnya menunda kenaikan royalti batubara bagi pemegang Izin Usaha Pertambangan (IUP) seiring pelemahan harga komoditas itu di pasar global.

Direktur Jenderal Mineral dan Batu Bara (Minerba) Kementerian Energi dan Sumber Daya Mineral (ESDM), Bambang Gatot memastikan hal itu kepada wartawan di Jakarta, Rabu (22/7/2015).

“Pemerintah enggak bisa serta merta menaikkan tapi melihat situasi. Jadinya kami menunda menaikkan royalti batubara,” kata Bambang di Jakarta, Rabu (22/7/2015).

Bambang menuturkan, besaran kenaikan royalti batubara dengan kalori tinggi dan kalori menengah, sebenarnya sudah ada. Hanya saja usulan tersebut tidak jadi disampaikan kepada Kementerian Keuangan. “Usulan royalti belum sampai BKF (Badan Kebijakan Fiskal). Jadi kami tunda kenaikan royalti,” ujarnya.

Kementerian ESDM menetapkan, HBA Juli 2015 sebesar US$ 59,19 per ton atau lebih rendah 0,67% dibandingkan HBA Juni kemarin sebesar US$ 59,59 per ton.

Melemahnya harga batubara tersebut mengikuti harga di pasar dunia. Pasalnya HBA merupakan harga rata-rata harga jual yang berlaku di empat index yakni Indonesia Coal Index (ICI), Index Platts59, New Castle Export Index dan New Castle Global Coal Index. Selain itu kondisi perekonomian global yang belum membaik dan rendahnya harga minyak dunia turut mempengaruhi harga batubara.

Situasi harga komoditas saat ini berada dilevel terendah sejak 2009. Rata-rata HBA tertinggi mencapai US$ 122 per ton pada 2011 dan kemudian mengalami tren penurunan. Tercatat pada Januari 2015 HBA ditetapkan sebesar US$ 64,02 per ton dan diprediksi harga batubara terus melemah. [ipe] – See more at: http://ekonomi.inilah.com/read/detail/2223769/alhamdulillah-kenaikan-royalti-batu-bara-ditunda#sthash.tGbn90es.dpuf

Indonesia’s widening deficit takes toll on resource nationalism drive
12:47am EDT
By Fergus Jensen and Randy Fabi
JAKARTA (Reuters) – Indonesian policymakers are scrambling to ease nationalistic resource rules that threaten to slash mining exports from January and potentially widen a current account deficit already at a near-record high.
The deficit, which reached

$9.8 billion

in the second quarter, or

more than 4 percent of GDP

, has become enemy No. 1 for President Susilo Bambang Yudhoyono’s administration, and any policies that worsen the situation have come under fire.
Regulations initially passed more than a year ago to allow Indonesia to seize more control over its natural resources are being reviewed as the government looks to bolster exports to offset a bulging import bill.
“For exports, this is an emergency,” Energy and Mineral Resources Minister Jero Wacik told reporters recently. “What is important is that the balance of imports and exports improves for our country.”
The trade deficit in July widened to a record $2.31 billion from $880 million the previous month due to a spike in oil imports. The trade balance along with investment income make up Indonesia’s current account deficit.
Among the policies the government is reconsidering are a pending ban on mineral ore exports, and a royalty hike and export tax on coal. Shipments from the two industries represent more than 15 percent of Indonesia’s total exports by value, or around $2.5 billion a month.
Indonesia is the world’s top exporter of nickel ore, thermal coal and refined tin.
“A ban applied (on mineral ore exports) in January 2014 would lead to a significant disruption of exports,” Barclays analysts said in a research report.
“This could aggravate market concerns regarding the country’s current account deficit, which would be an unattractive proposal for the government.”
LOOKING FOR A WAY OUT
The Energy and Mineral Resources Ministry has initiated talks with lawmakers to revise the 2009 law that requires mineral ores to be processed domestically before export, starting from January.
One option being discussed is to allow limited exports from companies that have already made investments or signed agreements to process ore domestically, such as PT Perusahaan Perseroan Aneka Tambang (Antam) (ANTM.JK: Quote, Profile, Research, Stock Buzz).
“Those who have shown good intentions (in processing ore domestically) should be allowed to continue exports, but they need a legal umbrella first,” Thamrin Sihite, a director general at the ministry, told reporters last week.
A second option being considered was to delay the ban and instead increase the ore export tax by as much as 50 percent from the current 20 percent, said Tony Wenas, vice chairman of the Indonesian Mining Association.
Both options would still lead to a decline in mineral ore exports, although much less than a blanket export ban.
The proposed changes come a month after the government scrapped its 2013 export quota system for minerals to increase overseas sales and encourage mining investment.
In a further retreat, the ministry earlier this month indicated it would relax a rule forcing foreign miners to sell majority stakes within 10 years of the start of production.
AVOIDING THE BREAKING POINT
The ministry is also looking at loosening regulations that would increase royalties on coal production for mining permit holders, known as IUPs, and a new tax on all coal shipments next year.
Indonesia ships around $2 billion worth of coal a month, one of its largest exports by value. A drop in shipments would exacerbate the country’s current account deficit.
Finance Minister Chatib Basri told local media on Friday that the government would not introduce the

coal tax

next year in order to protect exports, but would impose the planned royalty hike.
Indonesia in January plans to hike royalties for IUP miners, which include Antam and PT Bukit Asam (PTBA.JK: Quote, Profile, Research, Stock Buzz), to between 10 and 13 percent from 3.5 to 7 percent currently.
The Indonesian Coal Mining Association has warned the world’s top thermal coal exporter could see output from IUPs, which represent 30 percent of domestic output, tumble by as much as 40 percent next year if the government hikes royalties. Indonesia produces around 400 million tonnes of coal a year.
“The government is

crazy

to consider increasing royalties or imposing new taxes and fees on the coal industry, given the weak market conditions and the obviously weakened financial position of many coal producers,” said Roleva Energy coal analyst Bart Lucarelli.
“At some point the breaking point will be reached and supply will collapse.”
Sihite said the ministry has not yet decided how it will implement the royalty hike next year.
(Additional reporting by Michael Taylor and Rieka Rahadiana in Jakarta; Editing by Richard Pullin)

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