Energy, Utilities & Resources Publications
January 2025
Mining in Indonesia: Investment, Taxation and Regulatory Guide ─ 14th edition
This fourteenth edition of the guide aims to help investors navigate the Indonesian mining investment landscape, drive industry growth, and support sustainability and energy transition efforts. Reflecting regulations issued up to 31 December 2024, this publication focuses on the latest tax, regulatory, and commercial changes since our previous edition.
January 2025
Indonesian Mining Areas Map
PwC Indonesia recently released its updated map of Indonesia’s Mining Areas. The map provides details of key coal and minerals mining operations in Indonesia and the location of key mining infrastructure such as ports and coal-fired power plants.
Please fill out the form here to obtain our latest Indonesian Mining Areas Map.
June 2024
Mine 2024: Preparing for impact
PwC’s 21st Mine report focuses on how the industry is planning for impact—retooling and reimagining itself to be a key contributor to sustainable growth.
September 2023
Mining in Indonesia: Investment, Taxation and Regulatory Guide 2023 ─ 13th edition
This edition of the guide focuses on updating readers on the latest tax, regulatory and commercial changes since our previous edition. This publication has been written as a general investment and taxation guide for all stakeholders interested in the mining sector in Indonesia. We have therefore endeavoured to create a publication which can be of use to existing investors, potential investors, and others who might have a general interest in the status of this important sector for the Indonesian economy.
June 2023
Mine 2023: The era of reinvention
PwC’s 20th Global Mine Report analyses an industry in transition. Critical minerals have become central to the development of low-emission energy systems, and miners must adapt if they want to help achieve economic prosperity and a low-carbon future.
September 2022
Mining in Indonesia: Investment and Taxation Guide 2022 ─ 12th edition
Welcome to the twelfth edition of PwC Indonesia’s Mining in Indonesia: Investment and Taxation Guide.
The race to net zero is changing what it means to be a miner. Demand for critical minerals is surging and operating environments are getting more challenging. The market for mining materials is reconfiguring in fundamental ways. The energy transition and the race to reach net-zero emissions are creating a surge in demand for ‘critical minerals’.
June 2022
Mine 2022: A critical transition
New PwC report on global mining explores whether or not the Top 40 mining companies can prioritise ESG and take a leading role in the world’s clean energy transition.
June 2021
Mine 2021: Great expectations, seizing tomorrow
The Top 40 mining companies have come out of the storms of 2020 in excellent financial shape.
Mining is one of the few industries that emerged from the worst of the COVID-19 pandemic economic crisis in excellent financial and operational shape. In fact, 2020 was a banner year for the mining sector. And things are expected to get even better for the world’s biggest mining companies.
June 2020
Mine 2020: Resilient and Resourceful
Welcome to PwC’s 17th annual review of global trends in the mining industry – Mine. Our outlook indicates the Top 40 mining companies are so far weathering the COVID-19 storm mostly unscathed, but global growth is expected to decline in 2020.
June 2019
Mining in Indonesia: Investment and Taxation Guide 2019 ─ 11th edition
Welcome to the eleventh edition of PwC Indonesia’s Mining in Indonesia: Investment and Taxation Guide.
Since the Law on Mineral and Coal Mining No. 4 of 2009 (the “Mining Law”) was
promulgated, various implementing regulations, including a number of amendments, havebeen issued by the Government in pursuing the goals of the Mining Law. Many challenges however still remain.
June 2019
Mine 2019: Resourcing the future
Welcome to PwC’s 16th annual review of global trends in the mining industry – Mine. This analysis is based on the financial performance and position of the global mining industry as represented by the Top 40 mining companies by market capitalisation.
June 2018
Mine 2018: Tempting times
Our 2018 outlook indicates that the Top 40's improved financial performance will continue as companies continue to benefit from this upward momentum in the mining cycle.
May 2018
Mining in Indonesia: Investment and Taxation Guide 2018 ─ 10th edition
We welcome you to the 10th edition of the PwC Indonesia "Mining in Indonesia: Investment and Taxation Guide" released in May 2018, which highlights the key regulatory and taxation considerations for investors in the Indonesian mining sector - a sector which continues to be a key contributor to Indonesian economic growth.
Since the new Mining Law was introduced in 2009 various implementing regulations, and subsequent amendments, have been issued by the Government in pursuing the goals of the Mining Law. In 2018 the Government has sought to reduce the overall bureaucracy by simplifying current regulations with an aim of attracting more investment.
June 2017
Mine 2017: Stop. Think...Act
PwC's 14th annual review of global trends in the mining industry is based on the financial performance and position of the global mining industry as represented by the top 40 global mining companies by market capitalisation.
2016 was a year of recovery for the world’s largest Top 40 mining companies, with profitability returning and balance sheet repair well underway.
May 2017
Mining in Indonesia
Investment and Taxation Guide - 9th edition
Our guide has been written as a general investment and taxation tool for all stakeholders and those interested in the mining sector in Indonesia. We have therefore endeavoured to create a publication which can be of use to existing investors, potential investors, and others who might have an interest in the status of this important sector in Indonesia.
March 2017
We need to talk - About the future of mining
What can mining executives do today to prepare for such an uncertain tomorrow? What strategic decisions need to be thought through and made now, to ensure your company will be thriving 5, 10 or 20 years down the track?
June 2016
Mine 2016: Slower, lower, weaker... but not defeated
Review of global trends in the mining industry
2015 was a race to the bottom with many new records set by the world’s 40 largest mining companies according to the PwC’s annual Mine report.
The 13th in PwC’s industry series analysing financial performance and global trends, the report reveals a first ever collective net loss (US$27bn) for the top 40 miners with market capitalisation falling by £297bn (37%), effectively wiping out all the gains made during the commodity super cycle.
May 2016
Mining in Indonesia
Investment and Taxation Guide - 8th edition
It is now more than seven years since the 2009 Law on Mineral and Coal Mining No. 4 of 2009 (the “Mining Law”) was promulgated. While various implementing regulations, including a number of amendments, have been issued by the Government in pursuing the goals of the Mining Law, there remain many challenges for investors, particularly in the current low commodity price environment.
May 2015
Mining in Indonesia
Investment and Taxation Guide - 7th edition
It is now six years since the 2009 Law on Mineral and Coal Mining No.4 of 2009 (the "Mining Law") was promulgated, with the aim of maximising the benefits of the coal and minerals sectors for Indonesia. Various key implementing regulations, including related amendments, have been issued by the Government over the past five years to ensure that the ultimate goals of the Mining Law can be realised. However, over this period, stakeholders in the Indonesian mining industry have experienced various challenges in understanding and implementing the Mining Law and associated regulations.
December 2014 and 2013
PT Mining Indonesia Tbk
Illustrative Consolidated Financial Statements – 31 December 2014 and 2013
Check out our NewsFlash
2023
- Energy, Utilities & Resources NewsFlash No.76/2023 - Special Edition - Responding to Climate Change and Creating Value through Implementing an ESG Strategy
- Energy, Utilities & Resources NewsFlash No.75/2023 - Special Edition – Navigating volatility, bringing transparency and improving businesses continually through business process excellence
- Energy, Utilities & Resources NewsFlash No.74/2023 - Regulation on Electricity Selling Price, Electricity Lease Network Price, and Electricity Tariff / An Update on Carbon Trading and Carbon Tax Mechanism for Independent Power Producers (“IPPs”)
- Energy, Utilities & Resources NewsFlash No.73/2023 - Recently Updated Tax Rules for the Coal Mining Sector / New Regulation on Coal Domestic Market Obligation / GR49-2022 – Update on VAT Status for Certain Mining Products / Decree on Expansion of Mining Areas / Right to Apply for Mining Business Licence upon the Existence of a State Administrative Court Decision
- Energy, Utilities & Resources NewsFlash No.72/2023 - Special Edition - Performance Evaluation for the Risk Management Desk
2020
- Energy, Utilities & Resources NewsFlash No.69/2020 - Omnibus Law/ PerMen ESDM 11/2020 – the Government’s Support for Domestic Nickel Mining Companies/ Update on Regulation for Gross Split PSCs/ Gross Split PSCs - Facilities re. VAT and Land & Building Tax
- Indonesia Energy, Utilities & Resources NewsFlash No.68/2020 - Amendment to the Mining Law – Providing some certainty in uncertain times
- Indonesia Energy, Utilities & Resources NewsFlash No. 67/2020 - Draft Omnibus Laws – Tax/ Renegotiated Indonesia – Singapore Tax Treaty/ Land and Building Tax Objects-New Minister of Finance Regulation/ Import Tax Facilities for PSC and Geothermal Sectors – An Update
2019
- Energy, Utilities & Resources NewsFlash No. 66/2019 - MOF-257 Refresh/ Clarity on BPT on PSC Transfer / New Permanent Establishment (“PE”) Rules / Extended VAT/Land and Building Tax Relief for PSCs / US Dollar Bookkeeping for Tax Purposes for Holders of Special Mining Business Licences in “Production Operation” (“IUPK-OP”) / New Regulation on VAT Reimbursement Procedures for PSCs / Mine 2019: Resourcing the future
- Energy, Utilities & Resources NewsFlash No. 65/2019 - Developments around Treaty Use/ Recent Indonesian Court/ Decisions on a Number of Key PSC Tax Issues/ Domestic Trading for Crude Oil – Tax treatment/ Latest Draft of Indonesia’s Planned Oil and Gas Law/ VAT Status of LNG/ VAT Collector obligations for certain mining companies/ Requirement to deposit Export Proceeds into an Indonesian FX Bank/ Income Tax treatment of Grants provided under the Viability Gap Fund (“VGF”)
2017
- Energy, Utilities & Mining NewsFlash No.62/2017 - The “new” GR 79 – major changes to the key PSC cost recovery and tax regulation
- Energy, Utilities & Mining NewsFlash No.61/2017 - Investing in Power: Risks under the new PPA and tariff regulations for renewables
- Energy, Utilities & Mining NewsFlash No. 60/2017 - Special Edition - Gross Split PSCs
