Presentasi ini disampaikan dalam Global Conference on Beneficial Ownership Transparency, 23-24 October 2017

1. 1
PRESENTED BY :
Ir. Syahrir. AB, M.Sc
Ececutive Director
jAKARTA, 24 October 2017
ASOSIASI PERTAMBANGAN INDONESIA
INDONESIAN MINING ASSOCIATION
(API-IMA)
“HOW TO REACH OUT TO COMPANIES AND
PROVIDE GUIDANCE ON BENEFICIAL
OWNERSHIP REPORTING”

2. 1) GOVERNMENT OF INDONESIA REGULATION
 TAX TREATY, 2005
 INDONESIAN REGULATION ON DOUBLE TAX EVASION, TO
DEFIND THE STATUS OF BENEFICIAL OWNERSHIP (BO)
 SE : 04/PJ.34/2005
 SE : 03/PJ.03/2008
MULTI INTERPRETATION FOR THE WITH HOLDING TAX
PAYER
 PER : 62/PJ.2009
REAL BENEFICIAL OWNERSHIP ( BO ) :
 NOT AS AN AGENT
 NOT AS A NOMINEE
 NOT AS A CONDUIT COMPANY
 CERTIFICATE OF DOMICILE
 FOCUS ON INCOME FOR :
 INTEREST
 DEVIDEN
 ROYALTY, PAID TO OVERSEAS
 CROSS CHECK OF THE STATUS OF BO 2

3. 2. COMPANY’S OBEDIENCE
INDONESIAN MINING LANDSCAPE
NUMBER OF MINING COMPANIES:
 CLEAR AND CLEAN (C&C) : 6.058
 NON C&C : 3.312
 TOTAL : 9.370
PERCENTAGE OF PRODUCING COMPANIES :
 CURRENT IMA MEMBERS 40 COMPANY
 PRODUCTION COMPANIES 24 COMPANY
3

4. Exploration Spending Indonesia
• InUS$
Sources: PWC Investment & Taxation Guide 2017
LACK OF EXPLORATION SPENDING FOR FUTURE PRODUCTION
4

5. LAW 4/2009 & REGIONAL AUTONOMY
 Regional Autonomy:
Development and Supervision
STANDART
NORM AND
PROCEDURE
GUIDENCES
OPERATION
CENTRAL
PROVINCIAL
REGENCY
BUDGET(RP)
HR
DIRECTION &
PUNISHMENT
EDUCATION AND
TRAINING
5
LAW No.4/2009
M & C NATIONAL
POLICY
LAW No.23/2014
iji
n
PERMIT
515 (416+99)
34

6. • OBSTACLES TO OUTREACH
1. TOO MANY AND SPREAD OVER THE ARCHIPELAGO
2. CONFLICTING GOVERNMENT FUNCTION UNDER REGIONAL
AUTONOMY
3. LACK OF COORDINATION BETWEEN LOCAL GOVERNMENT AND
MINISTRY OF MINE
• OPPORTUNITIES
1. SHIFTING OF AUTHORITIES FROM REGENCY TO PROVINCE
LEVEL
2. OPPORTUNITIES TO CONNECT BO DISCLOSURE WITH ANNUAL
WORK-PLAN APPROVAL
3. FULL DISCLOSURE FOR NEW PERMIT
6

7. •CLOSING :
1. NEED TO IMPROVE DJP REGULATION TO BE A
GOVERMENT REGULATION OR INCOME TAX
REGULATION LAW
2. TO PROVIDE TECHNICAL GUIDANCE
3. JOINT EFFORT IMA WITH OTHER ASSOCIATIONS
AND GOVERNMENT TO PUSH COMPANY
COMPLIANCE
7

8. Terima kasih
ASOSIASI PERTAMBANGAN INDONESIA
INDONESIAN MINING ASSOCIATION
(API-IMA) 8