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Nelum
Gold

Indonesia

Checked 2026-09-22 · Version r1 · Reviewed

Public law and official guidance, published as research. Not legal, tax or financial advice.

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Small-scale mining originIndustrial mining originRefining hub

Origin and domestic refining hub. Mining under UU 4/2009 as amended (UU 3/2020, UU 2/2025): IUP/IUPK for companies, IPR for local people inside WPR areas; domestic processing/refining mandatory. One LBMA refiner (state-owned, since 1999) plus the Gresik anode-slime PMR (since Dec 2024). Royalty 7%-16% by HMA (PP 19/2025, from 26 Apr 2025). Export duty on gold from 23 Dec 2025 (PMK 80/2025): 7.5%-15%, highest on doré. OJK bullion institutions since Feb 2025; PPh 22 0.25% reshaped Aug 2025. PETI and post-duty smuggling are large.

How sure this page is

  • Primary law 42
  • Official guidance 9
  • Secondary 11
  • Industry practice 10
  • Unverified 4
  • No confidence level recorded 8
  • Researcher's note 20
  • Blocked 8
  • Not recorded 34
  • Text 3
  • Not stated 39

Regulators

  • Bank Indonesia

    Monitors receipt of export proceeds (DHE); buyer of gold for reserves (sales to BI exempt from PPh 22)

    No confidence level recordedNot recordedBlocked

  • Directorate General of Customs and Excise (DJBC, Bea Cukai)

    Export customs declaration (PPE/PEB), collection of export duty, loading approval, passenger and cash declarations, anti-smuggling

    No confidence level recordedBlockedNot recorded

  • Directorate General of Taxes (DJP)

    PPh Article 22 and VAT (PPN) on gold

    No confidence level recordedNot recorded

  • Ministry of Energy and Mineral Resources (Kementerian ESDM), Directorate General of Minerals and Coal (Ditjen Minerba)

    Issues IUP, IUPK, IPR and Izin Pengangkutan dan Penjualan; sets HMA (mineral reference price); collects PNBP royalty; enforcement against PETI

    No confidence level recordedNot recorded

  • Ministry of Trade (Kemendag)

    Sets the gold export reference price (harga referensi) used for export duty; certificate of origin (SKA) via e-SKA

    No confidence level recordedNot recordedBlocked

  • Ministry of Finance (Kemenkeu)

    Sets export duty (bea keluar) goods and rates by PMK; tax policy

    No confidence level recordedNot recorded

  • Financial Services Authority (OJK)

    Licenses and supervises bullion business (kegiatan usaha bulion) by financial institutions

    No confidence level recordedNot recorded

  • Financial Transaction Reports and Analysis Centre (PPATK)

    Financial intelligence unit; receives cash and suspicious transaction reports from reporting parties incl. precious-metal dealers

    No confidence level recordedBlockedNot recorded

Laws

  • Income tax and VAT on gold jewellery, gold bars and related services

    Citation
    PMK No. 48 Tahun 2023
    Kind
    Regulation
    In force from
    2023-05-01
    Primary lawBlocked

  • Amendment of PMK 81/2024 (PPh 22 on bullion activities)

    Citation
    PMK No. 51 Tahun 2025
    Kind
    Regulation
    In force from
    2025-08-01
    Official guidanceNot recorded

  • Amendment of PMK 48/2023 (gold taxes; bullion institutions)

    Citation
    PMK No. 52 Tahun 2025
    Kind
    Regulation
    In force from
    2025-08-01
    Official guidanceNot recorded

  • Gold export goods subject to export duty and export duty rates

    First export duty on gold (doré, granules, cast bars, minted bars).

    Citation
    PMK No. 80 Tahun 2025
    Kind
    Regulation
    In force from
    2025-12-23
    Primary lawNot recorded

  • OJK regulation on bullion business

    Citation
    POJK No. 17 Tahun 2024
    Kind
    Regulation
    SecondaryNot recordedBlocked

    Researcher's note: Primary text blocked (OJK 404); content from hukumonline.

  • PNBP types and tariffs at the ESDM Ministry (royalty schedule)

    Gold royalty 7%-16% of price by HMA band.

    Citation
    PP No. 19 Tahun 2025
    Kind
    Regulation
    In force from
    2025-04-26
    Primary lawBlockedNot recorded

  • First amendment to the Minerba Law

    IPR/WPR, licence types (Art 35), domestic processing and refining (Arts 102-103), penalties (Arts 158, 161).

    Citation
    UU No. 3 Tahun 2020
    Kind
    Act
    In force from
    2020-06-10
    Primary lawNot recorded

  • Customs provisions for exports

    Citation
    PMK No. 155/PMK.04/2022
    Kind
    Regulation
    In force from
    2023-01-02
    Primary lawBlocked

  • PNBP types and tariffs at the ESDM Ministry (previous royalty schedule)

    Citation
    PP No. 26 Tahun 2022
    Kind
    Regulation
    Repealed on
    2025-04-26
    Official guidanceNot recorded

  • Export proceeds (DHE) from natural resources

    Citation
    PP No. 36 Tahun 2023
    Kind
    Regulation
    In force from
    2023-08-01
    Official guidanceNot recorded

  • Reporting parties for AML

    Citation
    PP No. 43 Tahun 2015 as amended by PP 61/2021
    Kind
    Regulation
    In force from
    2015-06-23
    Primary lawBlocked

  • Amendment of PP 36/2023 (100% DHE SDA retention for 12 months)

    Citation
    PP No. 8 Tahun 2025
    Kind
    Regulation
    In force from
    2025-03-01
    Primary lawBlocked

  • Implementation of mineral and coal mining business activities

    IPR holder duties (Arts 62-66); Izin Pengangkutan dan Penjualan (Art 135).

    Citation
    PP No. 96 Tahun 2021
    Kind
    Regulation
    Primary lawNot recorded

  • Fourth amendment to the Minerba Law

    Priority WIUP allocation to cooperatives, SMEs, religious-organisation businesses and BUMD; domestic supply-chain priority; PNBP managed by the Minister.

    Citation
    UU No. 2 Tahun 2025
    Kind
    Act
    In force from
    2025-03-19
    Official guidanceNot recorded

  • Law on Mineral and Coal Mining (Minerba Law)

    Base mining law; amended by UU 3/2020, UU 11/2020 (Job Creation), UU 6/2023 and UU 2/2025.

    Citation
    UU No. 4 Tahun 2009
    Kind
    Act
    Official guidanceNot recorded

  • Anti-money-laundering law

    Citation
    UU No. 8 Tahun 2010
    Kind
    Act
    In force from
    2010-10-22
    Primary lawBlocked

Laws concerning gold in Indonesia

From the law library: the laws tagged with this commodity, with their sources. They are not research findings; the sections above are.

National Action Plan For Artisanal and Small-Scale Gold Mining in Indonesia in Accordance with the Minamata Convention on Mercury

policy · Made 2022

Presidential Regulation Number 21 of 2019 concerning the National Action Plan for the Reduction and Elimination of Mercury

Regulation · Made 2019-04-26

Regulation of the Minister of Environment and Forestry Number P.81/Menlhk/Setjen/Kum.1/10/2019 concerning the Implementation of Presidential Regulation Number 21 of 2019 concerning the National Action Plan for the Reduction and Elimination of Mercury

Regulation · Made 2019-10-18

Procedures

Domestic sale of bars to dealers, bullion institutions and consumers

Applies when: gold is sold in Indonesia after refining

  1. Tax

    Sell 999.9 bars to a bullion institution; from 1 Aug 2025 no PPh 22 is collected on this sale; the LJK bulion collects 0.25% PPh 22 on its purchases above IDR 10 million from non-exempt sellers

    Who
    LBMA Good Delivery refiner (state-owned; the only LBMA-accredited refiner in Indonesia)
    With
    Bullion financial institution (LJK bulion)
    Needs
    Refiner bar certificate / bar list for 999.9 bars
    Issues
    PPh Article 22 collection slip (0.25%)
    Official guidanceNot recorded

    Legal basis: PMK 48/2023 as amended by PMK 52/2025; PMK 81/2024 as amended by PMK 51/2025

  2. Custody

    Hold bullion (min 99.9% Au) for customers: gold deposits, financing, trading, custody

    Who
    Bullion financial institution (LJK bulion)
    Issues
    Bullion institution custody/deposit account entry
    SecondaryNot recorded

    Legal basis: POJK 17/2024

  3. Tax

    Sell gold bars or jewellery: PPh 22 at 0.25% of selling price on bar sales (except to consumers, Bank Indonesia, digital gold market, bullion institutions); VAT on jewellery at 1.1% (to traders) or 1.65% (to consumers)

    Who
    Gold bar / gold jewellery business (pengusaha emas batangan / emas perhiasan)
    Issues
    VAT invoice (faktur pajak) - PPN besaran tertentu on gold jewellery; PPh Article 22 collection slip (0.25%)
    Primary lawBlockedNot recorded

    Legal basis: PMK 48/2023, Arts 2(5), 5, 14(4)

  4. Reporting

    Know-your-customer; report cash or equivalent transactions of IDR 500 million or more and suspicious transactions to PPATK within 14 working days

    Who
    Gold bar / gold jewellery business (pengusaha emas batangan / emas perhiasan)
    Issues
    Cash transaction report (LTKT) to PPATK; Suspicious transaction report (LTKM) to PPATK
    Primary lawBlocked

    Legal basis: UU 8/2010, Arts 17, 27

Export of gold (doré, granules, cast or minted bars)

Applies when: country is the origin or refining hub dispatching gold abroad

  1. Licensing

    Establish exporter identity (NIB) and access to the customs system

    Who
    Gold exporter (company with NIB)
    Unverified

    Researcher's note: General practice; not read in PMK 155/2022 extract.

    No source recorded
  2. Transport

    Prepare commercial invoice and packing list; obtain AWB booking

    Who
    Gold exporter (company with NIB)
    Primary lawBlocked

    Legal basis: PMK 155/PMK.04/2022, Art 12(4)

  3. Tax

    Compute export duty: rate (by product and by Kemendag reference price band) x quantity x export price per unit x exchange rate; doré 12.5%/15%, granules 10%/12.5%, cast bars 7.5%/10%, minted bars 7.5%/10%

    Who
    Gold exporter (company with NIB)
    Primary lawNot recorded

    Legal basis: PMK 80/2025, Arts 3, 4, 5(1)

  4. Customs

    Apply for a certificate of origin (SKA) through e-SKA where the buyer or destination requires it

    Who
    Gold exporter (company with NIB)
    Issues
    Surat Keterangan Asal (certificate of origin) via e-SKA
    Official guidanceBlocked
  5. Customs

    Lodge the PPE (export customs declaration) no earlier than 7 days before export and before goods enter the customs area, with invoice, packing list, AWB and export-duty payment proof

    Who
    Gold exporter (company with NIB)
    Issues
    Pemberitahuan Pabean Ekspor (PPE, formerly PEB, BC 3.0)
    Primary lawBlocked

    Legal basis: PMK 155/PMK.04/2022, Arts 2(1), 12(3)-(4)

  6. Inspection

    Risk-based document or physical examination; approval for loading

    Who
    Customs (DJBC)
    With
    Gold exporter (company with NIB)
    Needs
    Pemberitahuan Pabean Ekspor (PPE, formerly PEB, BC 3.0)
    Issues
    Customs approval for loading / export (persetujuan ekspor, NPE)
    Primary lawBlocked

    Legal basis: PMK 155/PMK.04/2022, Arts 13, 16(2)-(3)

  7. Transport

    Carry the consignment as valuable cargo under AWB

    Who
    Airline / secure valuables carrier
    Needs
    Customs approval for loading / export (persetujuan ekspor, NPE)
    Industry practiceBlocked

    Researcher's note: Valuable-cargo handling is standard trade practice; no Indonesian gold-specific carrier rule found.

  8. Customs

    Passenger carrying gold abroad must declare it to Customs and pay export duty before departure; carrying IDR 100 million or more in cash also requires a declaration

    Who
    Gold exporter (company with NIB)
    Issues
    Cross-border cash declaration to Customs (IDR 100 million or more)
    SecondaryNot recordedBlocked

    Legal basis: PMK 80/2025; UU 8/2010 Art 34

People's mining (IPR) to first sale

Applies when: country is the origin; artisanal gold

Channel: IPR (people's mining) inside a WPR

  1. Licensing

    Hold an IPR for a WPR area (max 5 ha individual / 10 ha cooperative) before mining; start within 3 months

    Who
    People's-mining permit holder (IPR: local individual or local cooperative)
    Primary lawNot recorded

    Legal basis: UU 3/2020, Arts 67, 68, 70

  2. Extraction

    Extract alluvial or shallow primary ore (no explosives, no underground work by individuals) and concentrate by gravity

    Who
    People's-mining permit holder (IPR: local individual or local cooperative)
    Primary lawNot recorded

    Legal basis: PP 96/2021, Art 66

  3. Processing

    Recover gold from concentrate and smelt to a button; use of banned hazardous substances (mercury) is prohibited, though amalgamation and cyanide remain common in practice

    Who
    People's-mining permit holder (IPR: local individual or local cooperative)
    Issues
    Lot number marked on doré/button at mine site
    SecondaryNot recorded

    Researcher's note: Legal prohibition read only in general terms (banned hazardous substances); mercury and cyanide use from press reports.

  4. Tax

    Pay the people's-mining fee (iuran pertambangan rakyat) and report activities to the Minister

    Who
    People's-mining permit holder (IPR: local individual or local cooperative)
    Primary lawNot recorded

    Legal basis: UU 3/2020, Art 70

    Researcher's note: Art 70 requires payment of mining fees and reporting; the fee rate was not found (not in PP 19/2025).

  5. Payment

    Sell gold to a licensed buyer (IPP holder, refiner or dealer); buying from an unlicensed source is a crime under Art 161

    Who
    People's-mining permit holder (IPR: local individual or local cooperative)
    With
    Licensed mineral trader (Izin Pengangkutan dan Penjualan holder)
    Issues
    Sale contract / purchase note between miner and buyer; Mine-site production/sale record of gold lot
    Primary lawNot recorded

    Legal basis: UU 3/2020, Art 161

    Researcher's note: Whether IPR output may be sold to IPP holders is not explicit in the Art 135 extract read.

Industrial mine (IUP/IUPK) to domestic refinery

Applies when: country is the origin; industrial gold or copper-gold

Channel: IUP/IUPK production-operation holder

  1. Licensing

    Hold IUP/IUPK production-operation licence and a processing/refining arrangement in Indonesia

    Who
    Industrial mining company (IUP/IUPK production-operation holder)
    Primary lawNot recorded

    Legal basis: UU 3/2020, Arts 35(3), 102, 103

  2. Extraction

    Mine ore and process on site to doré (gold mines) or to copper concentrate containing gold (copper-gold mines)

    Who
    Industrial mining company (IUP/IUPK production-operation holder)
    Issues
    Lot number marked on doré/button at mine site
    Primary lawNot recordedBlocked

    Researcher's note: Processing routes from the royalty schedule's product lines (emas primer; gold in copper concentrate; gold in anode slime).

  3. Refining

    Smelt copper concentrate; refine the anode slime in the precious-metal refinery to 99.99% gold bars

    Who
    Copper smelter with precious-metal refinery (anode-slime refinery)
    Issues
    Refiner bar certificate / bar list for 999.9 bars
    Industry practiceNot recorded
  4. Tax

    Pay royalty (PNBP) at 7%-16% of price, by the monthly HMA gold band

    Who
    Industrial mining company (IUP/IUPK production-operation holder)
    Primary lawBlocked

    Legal basis: PP 19/2025, Lampiran (emas primer; emas dalam konsentrat tembaga; emas dalam lumpur anoda)

  5. Transport

    Deliver doré to the LBMA refiner for toll refining or sale, or sell PMR bars to the state refiner under offtake (30 t/yr contract from Nov 2024)

    Who
    Industrial mining company (IUP/IUPK production-operation holder)
    With
    LBMA Good Delivery refiner (state-owned; the only LBMA-accredited refiner in Indonesia)
    Issues
    Sale contract / purchase note between miner and buyer
    Industry practiceNot recorded

Periodic reporting (miners, dealers)

Applies when: ongoing while licensed

  1. Reporting

    Report mining activities to the Minister (IPR holders)

    Who
    People's-mining permit holder (IPR: local individual or local cooperative)
    Primary lawNot recorded

    Legal basis: UU 3/2020, Art 70

  2. Reporting

    File cash-transaction and suspicious-transaction reports with PPATK

    Who
    Gold bar / gold jewellery business (pengusaha emas batangan / emas perhiasan)
    With
    PPATK (financial intelligence unit)
    Primary lawBlocked

    Legal basis: UU 8/2010, Art 27

Receipt and retention of export proceeds (DHE SDA)

Applies when: country is the origin receiving payment

  1. Payment

    Receive export proceeds into a DHE SDA special account at LPEI or a foreign-exchange bank

    Who
    Gold exporter (company with NIB)
    With
    Foreign-exchange bank / LPEI holding the DHE SDA special account
    Needs
    Pemberitahuan Pabean Ekspor (PPE, formerly PEB, BC 3.0)
    Primary lawBlocked

    Legal basis: PP 36/2023 as amended by PP 8/2025, Arts 6, 8(1)

    Researcher's note: Whether gold falls within the DHE SDA goods list was not confirmed.

  2. Payment

    Retain 100% of DHE SDA in the Indonesian financial system for at least 12 months (from 1 Mar 2025); non-compliance leads to suspension of export services

    Who
    Foreign-exchange bank / LPEI holding the DHE SDA special account
    Issues
    DHE SDA special-account placement record
    Primary lawBlocked

    Legal basis: PP 8/2025, Arts 7(1)-(2), 16(1)

Domestic LBMA refining of doré to 999.9 bars

Applies when: country refines doré (domestic or imported) to Good Delivery

  1. Due diligence

    Onboard supplier: KYC and responsible-sourcing check under LBMA Responsible Gold (source mine, licence, royalty paid)

    Who
    LBMA Good Delivery refiner (state-owned; the only LBMA-accredited refiner in Indonesia)
    Needs
    Sale contract / purchase note between miner and buyer
    Issues
    Refiner supplier KYC / responsible-sourcing file
    Industry practiceNot recorded

    Legal basis: LBMA Responsible Gold Guidance

    Researcher's note: Refiner's supplier document list not published; KYC contents inferred from the LBMA RGG commitment.

  2. Assay

    Weigh, sample and assay the doré (fire assay cupellation, ICP-OES) in the KAN ISO/IEC 17025 lab

    Who
    LBMA Good Delivery refiner (state-owned; the only LBMA-accredited refiner in Indonesia)
    Needs
    Refiner supplier KYC / responsible-sourcing file
    Issues
    Refiner intake record: weight, sample and fire-assay result
    Industry practiceNot recorded
  3. Refining

    Refine to 999.9 and cast/mint bars; issue bar certificate and bar list

    Who
    LBMA Good Delivery refiner (state-owned; the only LBMA-accredited refiner in Indonesia)
    Needs
    Refiner intake record: weight, sample and fire-assay result
    Issues
    Refiner bar certificate / bar list for 999.9 bars
    Industry practiceNot recorded
  4. Payment

    Return fine gold to toll customer or settle purchase against assay

    Who
    LBMA Good Delivery refiner (state-owned; the only LBMA-accredited refiner in Indonesia)
    Needs
    Refiner bar certificate / bar list for 999.9 bars
    Industry practiceNot recorded

    Researcher's note: Settlement terms not published.

Licences and registrations

  • AML reporting-party status (precious-metal and jewellery trader) with PPATK

    Held by
    Gold bar / gold jewellery business (pengusaha emas batangan / emas perhiasan)
    Issued by
    PPATK
    Primary lawBlocked

    Legal basis: UU 8/2010; PP 43/2015, UU 8/2010 Art 17; PP 43/2015 Art 2(1)(b)

  • Processing/refining facility (own or through a cooperation with a refinery)

    Smelter/refinery licence or refining cooperation contract

    Held by
    Industrial mining company (IUP/IUPK production-operation holder)
    Issued by
    Minister of ESDM
    Primary lawNot recorded

    Legal basis: UU 3/2020, Arts 102, 103

    Researcher's note: Form of evidence (own facility vs. cooperation contract) from general knowledge of the regime, not from the text read.

  • LBMA Good Delivery listing and LBMA Responsible Gold certificate

    GDL listing

    Held by
    LBMA Good Delivery refiner (state-owned; the only LBMA-accredited refiner in Indonesia)
    Issued by
    LBMA
    Industry practiceNot recorded

    Legal basis: LBMA Good Delivery Rules; Responsible Gold Guidance

  • OJK licence for bullion business (kegiatan usaha bulion)

    OJK approval

    Held by
    Bullion financial institution (LJK bulion)
    Issued by
    OJK
    SecondaryNot recorded

    Legal basis: POJK 17/2024

    Researcher's note: POJK text not read; capital thresholds unknown.

  • DHE SDA special account (Rekening Khusus DHE SDA)

    Held by
    Gold exporter (company with NIB)
    Issued by
    LPEI or a bank dealing in foreign exchange
    Primary lawBlocked

    Legal basis: PP 36/2023 as amended by PP 8/2025, Arts 6, 8(1)

    Researcher's note: Whether gold (HS 7108) is on the DHE SDA goods list was not confirmed.

  • Business identification number (NIB) and customs access for lodging PPE

    Held by
    Gold exporter (company with NIB)
    Issued by
    OSS / DJBC
    Unverified

    Legal basis: PMK 155/PMK.04/2022

    Researcher's note: NIB/customs registration as a precondition is general Indonesian practice; not read in the PMK extract.

    No source recorded

  • Izin Pengangkutan dan Penjualan (transport and sale permit)

    IPP permit

    Held by
    Licensed mineral trader (Izin Pengangkutan dan Penjualan holder)
    Issued by
    Minister of ESDM
    Primary lawNot recorded

    Legal basis: PP 96/2021, Art 135

  • Izin Pertambangan Rakyat (IPR) inside a WPR

    IPR

    Held by
    People's-mining permit holder (IPR: local individual or local cooperative)
    Issued by
    Minister of ESDM (delegable to provincial governor)
    Valid for
    up to 10 years, extendable twice by 5 years
    Primary lawNot recorded

    Legal basis: UU 4/2009 as amended by UU 3/2020, Arts 67, 68, 70; WPR criteria Art 22

  • IUP / IUPK Operasi Produksi (mineral)

    IUP/IUPK decree

    Held by
    Industrial mining company (IUP/IUPK production-operation holder)
    Issued by
    Minister of ESDM
    Primary lawNot recorded

    Legal basis: UU 3/2020, Art 35(3)

  • KAN accreditation of the quality-control laboratory (SNI ISO/IEC 17025:2017)

    KAN accreditation certificate

    Held by
    LBMA Good Delivery refiner (state-owned; the only LBMA-accredited refiner in Indonesia)
    Issued by
    Komite Akreditasi Nasional (KAN)
    Industry practiceNot recorded

Taxes and fees

  • Export duty (bea keluar) on gold

    Gold doré, granules, cast bars and minted bars

    Rate
    Column 1 (reference price USD 2,800-<3,200/oz): doré 12.5%, granules 10%, cast bars 7.5%, minted bars 7.5%. Column 2 (>= USD 3,200/oz): doré 15%, granules 12.5%, cast bars 10%, minted bars 10%
    Base
    Quantity x export price per unit (Kemendag reference price, set with reference to gold HMA) x exchange rate
    Paid by
    Exporter (incl. travellers carrying gold)
    Collected by
    DJBC
    SecondaryNot recorded

    Legal basis: PMK 80/2025, Arts 2-5 and Lampiran

    Researcher's note: Verification 2026-09-22: the PMK 80/2025 text on pasal.id confirms the two reference-price columns (USD 2,800-<3,200 and >= 3,200/oz) and entry into force 14 days after promulgation on 9 Dec 2025, but the per-product rates sit in the Lampiran, which was not displayed; the rates were confirmed only in CNBC Indonesia. Downgraded from primary-law to secondary. Rate below USD 2,800 is presumed nil (no column).

  • Income tax Article 22 on gold bar purchases/sales

    Gold bars; exempt: sales to consumers, Bank Indonesia, digital gold market, bullion institutions (from 1 Aug 2025), holders of exemption certificates

    Rate
    0.25%
    Base
    Selling price (PMK 48/2023) / purchase price by LJK bulion (PMK 51/2025)
    Paid by
    Buyer/seller as designated
    Collected by
    Gold bar business; LJK bulion (purchases above IDR 10 million)
    Primary lawBlockedNot recorded

    Legal basis: PMK 48/2023 as amended by PMK 52/2025; PMK 81/2024 as amended by PMK 51/2025, PMK 48/2023 Arts 2(5), 5

  • Royalty (PNBP) on gold

    Primary gold (emas primer), gold in copper concentrate, and gold in anode slime, each at the same banded rates

    Rate
    7% (HMA < USD 1,800/oz); 10% (1,800-<2,000); 11% (2,000-<2,200); 12% (2,200-<2,500); 14% (2,500-<2,700); 15% (2,700-<3,000); 16% (HMA >= USD 3,000/oz)
    Base
    Price ('dari Harga') per troy ounce; band set by the monthly gold HMA
    Paid by
    IUP/IUPK holder
    Collected by
    ESDM Ministry
    Primary lawBlockedNot recorded

    Legal basis: PP 19/2025, Lampiran

  • Royalty on gold under PP 26/2022 (superseded)

    Official guidanceNot recorded

    Legal basis: PP 26/2022

    Researcher's note: Rates under PP 26/2022 not read.

  • VAT on gold bars

    Gold bars

    Rate
    Not charged on delivery of gold bars for state foreign-exchange reserves; other deliveries follow general VAT law (widely reported as exempt under PP 49/2022, not confirmed)
    UnverifiedBlocked

    Legal basis: PMK 48/2023 referring to PP 49/2022, Arts 20(2), 26

    Researcher's note: Verification 2026-09-22: PMK 48/2023 says delivery of gold bars for foreign-exchange reserves is not subject to VAT and that other deliveries follow the general rules; it does not itself exempt all gold bars. PP 49/2022 not read. Downgraded from primary-law.

  • VAT (PPN besaran tertentu) on gold jewellery

    Gold jewellery and raw material for jewellery

    Rate
    1.1% (manufacturer to trader: 10% x 11%); 1.65% (to consumer: 15% x 11%)
    Base
    Selling price
    Primary lawBlocked

    Legal basis: PMK 48/2023, Art 14(3)-(4)

  • People's mining fee (iuran pertambangan rakyat)

    Paid by
    IPR holder
    Primary lawNot recorded

    Legal basis: UU 3/2020, Art 70

    Researcher's note: Rate not found.

Controls

  • Precious-metal and jewellery traders are AML reporting parties: KYC, cash/equivalent transaction reports at IDR 500 million or more and STRs to PPATK within 14 working days.

    Kind
    Anti-money laundering
    Threshold
    IDR 500,000,000
    Primary lawBlocked

    Legal basis: UU 8/2010; PP 43/2015, UU 8/2010 Arts 17, 23, 27; PP 43/2015 Arts 2(1)(b), 4

  • Bullion for OJK-licensed bullion business must be bars or plates of at least 99.9% Au.

    Kind
    Bar standard
    SecondaryNot recorded

    Legal basis: POJK 17/2024

  • IUP/IUPK production holders must process and/or refine mineral output in Indonesia; unprocessed ore cannot be exported. Gold leaves as refined bars, and since Dec 2025 doré carries the highest export duty (15%) to push refining at home.

    Kind
    Local refining requirement
    Primary lawNot recorded

    Legal basis: UU 3/2020, Arts 102, 103

  • Gold carried by departing travellers must be declared and export duty paid before departure (applied at airports since PMK 80/2025).

    Kind
    Cross-border declaration
    Valid from
    2025-12-23
    SecondaryNot recorded

    Legal basis: PMK 80/2025

  • No general statutory cap on cash payments for gold was found; control is through reporting at IDR 500 million.

    Kind
    Cash limit
    Unverified

    Researcher's note: Absence of a cash limit not confirmed by a primary source; a draft cash-restriction bill has been discussed for years but no enacted law was found.

    No source recorded

  • Carrying cash of IDR 100 million or more across the border must be declared to Customs; fine 10% of the cash, max IDR 300 million.

    Kind
    Cross-border declaration
    Threshold
    IDR 100,000,000
    Primary lawBlocked

    Legal basis: UU 8/2010, Arts 34, 35

  • Natural-resource export proceeds must be placed in a DHE SDA special account and 100% retained in Indonesia for at least 12 months (from 1 Mar 2025, replacing 30%/3 months); sanction: suspension of export services.

    Kind
    Currency control
    Valid from
    2025-03-01
    Primary lawBlocked

    Legal basis: PP 36/2023 as amended by PP 8/2025, Arts 6, 7, 16

    Researcher's note: Coverage of gold not confirmed; the '30%/3 months' predecessor figure is from general knowledge of PP 36/2023, not read.

  • IPR holders may not use explosives or banned hazardous and toxic substances; government targets mercury-free status by 2030.

    Kind
    Other
    Primary lawNot recorded

    Legal basis: PP 96/2021, Art 66

  • Mining without a permit (PETI) is punishable by up to 5 years' prison and IDR 100 billion fine (Art 158); receiving, processing, transporting or selling minerals not from a permit holder likewise (Art 161).

    Kind
    Other
    Primary lawNot recorded

    Legal basis: UU 3/2020, Arts 158, 161

Trade flows

  • Gresik precious-metal refinery output sold domestically to the state refiner under a 5-year offtake of 30 t/yr gold bars (Nov 2024 agreement).

    Figures: PMR capacity ~50 t Au/yr; first delivery 125 kg (Feb 2025); contract ~USD 12.5 bn

    Industry practiceNot recorded

Where practice departs from the law

What credible sources show happening that the law does not provide for.

  • Foreign-organised illegal mines in forest areas and illegal cyanide supply show chemicals and capital outside the IPR system.

    SecondaryNot recorded

  • Illegal gold mining (PETI) is large and financed: PPATK flagged IDR 992 trillion of turnover (2023-2025) linked to illegal gold mining, across Papua, Kalimantan, Sulawesi, Sumatra and Java, with gold flowing overseas.

    Figures: IDR 992 tn turnover; IDR 85.03 tn directly suspicious

    SecondaryNot recorded

  • Since the Dec 2025 export duty, travellers try to carry bars out undeclared (Soekarno-Hatta to Hong Kong; Aceh to Malaysia). Enforcement uses Art 161 and customs law.

    Figures: Jan-Aug 2026: 32 attempts foiled, ~IDR 846.94 bn seized

    SecondaryNot recorded

What we could not obtain

Documents the research needed and could not get, where they might be, and why.

  • Whether gold HS 7108 is in the DHE SDA goods list.

    Missing document
    PMK/Permendag list of natural-resource export goods subject to DHE SDA
    Where it might be
    jdih.kemenkeu.go.id; bi.go.id
    Why not obtained
    Not located
    Affects
    id.st-50id.st-51id.ctl-dhe

  • No ESDM/Kemendag per-shipment export authorisation for refined gold was found; routes needing ref.dk-origin-export-authorisation have no Indonesian match.

    Missing document
    Permendag on export policy (Permendag 23/2023 as amended) and any ET/surveyor (LS) requirement for gold
    Where it might be
    jdih.kemendag.go.id
    Why not obtained
    Search budget; not located
    Affects
    id.proc-export

  • Rules on to whom IPR holders may sell and the IPR fee rate.

    Missing document
    PP 96/2021 full text as amended by PP 25/2024 / PP 39/2025; ESDM regulation on IPR
    Where it might be
    jdih.esdm.go.id
    Why not obtained
    Only extracts read; minerba.esdm.go.id under maintenance
    Affects
    id.st-04id.st-05id.tax-ipr-fee

  • HS codes and exact product descriptions in the PMK 80/2025 lampiran.

    Missing document
    PMK 80/2025 full PDF lampiran
    Where it might be
    https://jdih.kemenkeu.go.id/dok/pmk-80-tahun-2025
    Why not obtained
    Page shows metadata; PDF link not exposed to fetch; pasal.id did not render the table
    Affects
    id.tax-export-dutyid.st-42

  • Full POJK 17/2024 (eligibility, capital, custody, sourcing).

    Missing document
    POJK 17/2024
    Where it might be
    ojk.go.id regulasi
    Why not obtained
    OJK pages 404; not in BPK index
    Affects
    id.cr-ojk-bullionid.st-31

  • The state refiner's supplier onboarding documents for doré and ASM gold.

    Missing document
    Refiner KYC policy / LBMA RGG compliance report
    Where it might be
    antam.com; logammulia.com
    Why not obtained
    antam.com pages 404; refining page has no details
    Affects
    id.st-20

  • When royalty must be paid relative to sale/shipment and whether proof is checked at export.

    Missing document
    ESDM regulation on PNBP payment procedure (e-PNBP)
    Where it might be
    jdih.esdm.go.id
    Why not obtained
    Not located
    Affects
    id.st-13

  • PP 49/2022 text on VAT treatment of gold bars.

    Missing document
    PP 49/2022
    Where it might be
    peraturan.bpk.go.id
    Why not obtained
    Not reached
    Affects
    id.tax-vat-bars

Routes through Indonesia

Country pairs

Sources

Every source this country's research cites, with how much of it was read and how.