ELIMINATION OF VALUE ADDED TAX ON MINING (ANODA SLUDGE) IN INDONESIA

Abstract

The obstacles in the processing and refining of mining materials in Indonesia are making the
need for support from various sectors, not least related to the purchase of anode sludge which
contributes to taxes. Hence, this study purposed to analyse the elimination of value added tax
on mining (anode sludge). This study used the legal research method which was conducted by
two approaches namely the statutory and the conceptual approach. The results showed that in
eliminating the Value Added Tax, the government could use the regular-end function.
Moreover, the elimination of VAT can provide facilities for the development of the smelter
industry. On the other hand, the government can also use the basis that the tax collection
requirements must not interfere with the country's economic development. Thus, it can be
concluded that the elimination of Value Added Tax related to mining goods (anode sludge) is
an important study. Since it is able to provide the space for the development of the industry in
managing their respective businesses.