印度尼西亚

• Bank Indonesia

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

  未记录可信度等级未记录无法访问

  2 个来源

• 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

  未记录可信度等级无法访问未记录

  2 个来源

• Directorate General of Taxes (DJP)

  PPh Article 22 and VAT (PPN) on gold

  未记录可信度等级

  未记录来源

• 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

  未记录可信度等级未记录

  1 个来源

• Ministry of Trade (Kemendag)

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

  未记录可信度等级

  未记录来源

• Ministry of Finance (Kemenkeu)

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

  未记录可信度等级

  未记录来源

• Financial Services Authority (OJK)

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

  未记录可信度等级

  未记录来源

• Financial Transaction Reports and Analysis Centre (PPATK)

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

  未记录可信度等级无法访问

  1 个来源

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

  引用

  PMK No. 48 Tahun 2023

  类型

  条例

  生效日期

  2023-05-01

  法律原文无法访问

  1 个来源

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

  引用

  PMK No. 51 Tahun 2025

  类型

  条例

  生效日期

  2025-08-01

  官方指引

  未记录来源

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

  引用

  PMK No. 52 Tahun 2025

  类型

  条例

  生效日期

  2025-08-01

  官方指引

  未记录来源

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

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

  引用

  PMK No. 80 Tahun 2025

  类型

  条例

  生效日期

  2025-12-23

  法律原文

  未记录来源

• OJK regulation on bullion business

  引用

  POJK No. 17 Tahun 2024

  类型

  条例

  二手资料

  研究备注: Primary text blocked (OJK 404); content from hukumonline.

  未记录来源

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

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

  引用

  PP No. 19 Tahun 2025

  类型

  条例

  生效日期

  2025-04-26

  法律原文

  未记录来源

• First amendment to the Minerba Law

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

  引用

  UU No. 3 Tahun 2020

  类型

  法案

  生效日期

  2020-06-10

  法律原文未记录

  1 个来源

• Customs provisions for exports

  引用

  PMK No. 155/PMK.04/2022

  类型

  条例

  生效日期

  2023-01-02

  法律原文

  未记录来源

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

  引用

  PP No. 26 Tahun 2022

  类型

  条例

  废止日期

  2025-04-26

  官方指引

  未记录来源

• Export proceeds (DHE) from natural resources

  引用

  PP No. 36 Tahun 2023

  类型

  条例

  生效日期

  2023-08-01

  官方指引未记录

  1 个来源

• Reporting parties for AML

  引用

  PP No. 43 Tahun 2015 as amended by PP 61/2021

  类型

  条例

  生效日期

  2015-06-23

  法律原文无法访问

  1 个来源

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

  引用

  PP No. 8 Tahun 2025

  类型

  条例

  生效日期

  2025-03-01

  法律原文

  未记录来源

• Implementation of mineral and coal mining business activities

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

  引用

  PP No. 96 Tahun 2021

  类型

  条例

  法律原文

  未记录来源

• 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.

  引用

  UU No. 2 Tahun 2025

  类型

  法案

  生效日期

  2025-03-19

  官方指引

  未记录来源

• 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.

  引用

  UU No. 4 Tahun 2009

  类型

  法案

  官方指引

  未记录来源

• Anti-money-laundering law

  引用

  UU No. 8 Tahun 2010

  类型

  法案

  生效日期

  2010-10-22

  法律原文无法访问

  1 个来源

法律库暂时无法访问。研究页面可以正常使用；请稍后再试。

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

  持有人

  Gold bar / gold jewellery business (pengusaha emas batangan / emas perhiasan)

  签发机构

  PPATK

  法律原文无法访问

  法律依据: UU 8/2010; PP 43/2015, UU 8/2010 Art 17; PP 43/2015 Art 2(1)(b)

  2 个来源

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

  Smelter/refinery licence or refining cooperation contract

  持有人

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

  签发机构

  Minister of ESDM

  法律原文未记录

  法律依据: UU 3/2020, Arts 102, 103

  研究备注: Form of evidence (own facility vs. cooperation contract) from general knowledge of the regime, not from the text read.

  1 个来源

• LBMA Good Delivery listing and LBMA Responsible Gold certificate

  GDL listing

  持有人

  LBMA Good Delivery refiner (state-owned; the only LBMA-accredited refiner in Indonesia)

  签发机构

  LBMA

  行业惯例未记录

  法律依据: LBMA Good Delivery Rules; Responsible Gold Guidance

  2 个来源

• OJK licence for bullion business (kegiatan usaha bulion)

  OJK approval

  持有人

  Bullion financial institution (LJK bulion)

  签发机构

  OJK

  二手资料

  法律依据: POJK 17/2024

  研究备注: POJK text not read; capital thresholds unknown.

  未记录来源

• DHE SDA special account (Rekening Khusus DHE SDA)

  持有人

  Gold exporter (company with NIB)

  签发机构

  LPEI or a bank dealing in foreign exchange

  法律原文

  法律依据: PP 36/2023 as amended by PP 8/2025, Arts 6, 8(1)

  研究备注: Whether gold (HS 7108) is on the DHE SDA goods list was not confirmed.

  未记录来源

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

  持有人

  Gold exporter (company with NIB)

  签发机构

  OSS / DJBC

  未经核实

  法律依据: PMK 155/PMK.04/2022

  研究备注: NIB/customs registration as a precondition is general Indonesian practice; not read in the PMK extract.

  未记录来源

• Izin Pengangkutan dan Penjualan (transport and sale permit)

  IPP permit

  持有人

  Licensed mineral trader (Izin Pengangkutan dan Penjualan holder)

  签发机构

  Minister of ESDM

  法律原文

  法律依据: PP 96/2021, Art 135

  未记录来源

• Izin Pertambangan Rakyat (IPR) inside a WPR

  IPR

  持有人

  People's-mining permit holder (IPR: local individual or local cooperative)

  签发机构

  Minister of ESDM (delegable to provincial governor)

  有效期

  up to 10 years, extendable twice by 5 years

  法律原文未记录

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

  1 个来源

• IUP / IUPK Operasi Produksi (mineral)

  IUP/IUPK decree

  持有人

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

  签发机构

  Minister of ESDM

  法律原文未记录

  法律依据: UU 3/2020, Art 35(3)

  1 个来源

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

  KAN accreditation certificate

  持有人

  LBMA Good Delivery refiner (state-owned; the only LBMA-accredited refiner in Indonesia)

  签发机构

  Komite Akreditasi Nasional (KAN)

  行业惯例未记录

  1 个来源

• Export duty (bea keluar) on gold

  Gold doré, granules, cast bars and minted bars

  税率

  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%

  计税基础

  Quantity x export price per unit (Kemendag reference price, set with reference to gold HMA) x exchange rate

  缴纳人

  Exporter (incl. travellers carrying gold)

  征收机构

  DJBC

  二手资料

  法律依据: PMK 80/2025, Arts 2-5 and Lampiran

  研究备注: 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).

  未记录来源

• 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

  税率

  0.25%

  计税基础

  Selling price (PMK 48/2023) / purchase price by LJK bulion (PMK 51/2025)

  缴纳人

  Buyer/seller as designated

  征收机构

  Gold bar business; LJK bulion (purchases above IDR 10 million)

  法律原文无法访问未记录

  法律依据: 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

  2 个来源

• Royalty (PNBP) on gold

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

  税率

  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)

  计税基础

  Price ('dari Harga') per troy ounce; band set by the monthly gold HMA

  缴纳人

  IUP/IUPK holder

  征收机构

  ESDM Ministry

  法律原文

  法律依据: PP 19/2025, Lampiran

  未记录来源

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

  官方指引

  法律依据: PP 26/2022

  研究备注: Rates under PP 26/2022 not read.

  未记录来源

• VAT on gold bars

  Gold bars

  税率

  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)

  未经核实无法访问

  法律依据: PMK 48/2023 referring to PP 49/2022, Arts 20(2), 26

  研究备注: 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.

  1 个来源

• VAT (PPN besaran tertentu) on gold jewellery

  Gold jewellery and raw material for jewellery

  税率

  1.1% (manufacturer to trader: 10% x 11%); 1.65% (to consumer: 15% x 11%)

  计税基础

  Selling price

  法律原文无法访问

  法律依据: PMK 48/2023, Art 14(3)-(4)

  1 个来源

• People's mining fee (iuran pertambangan rakyat)

  缴纳人

  IPR holder

  法律原文未记录

  法律依据: UU 3/2020, Art 70

  研究备注: Rate not found.

  1 个来源

• 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.

  类型

  反洗钱

  门槛

  IDR 500,000,000

  法律原文无法访问

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

  2 个来源

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

  类型

  金条标准

  二手资料

  法律依据: POJK 17/2024

  未记录来源

• 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.

  类型

  本地精炼要求

  法律原文未记录

  法律依据: UU 3/2020, Arts 102, 103

  1 个来源

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

  类型

  跨境申报

  生效日期

  2025-12-23

  二手资料未记录

  法律依据: PMK 80/2025

  1 个来源

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

  类型

  现金限额

  未经核实

  研究备注: 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.

  未记录来源

• 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.

  类型

  跨境申报

  门槛

  IDR 100,000,000

  法律原文无法访问

  法律依据: UU 8/2010, Arts 34, 35

  1 个来源

• 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.

  类型

  外汇管制

  生效日期

  2025-03-01

  法律原文

  法律依据: PP 36/2023 as amended by PP 8/2025, Arts 6, 7, 16

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

  未记录来源

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

  类型

  其他

  法律原文

  法律依据: PP 96/2021, Art 66

  未记录来源

• 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).

  类型

  其他

  法律原文未记录

  法律依据: UU 3/2020, Arts 158, 161

  1 个来源

• 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).

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

  行业惯例未记录

  1 个来源

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

  二手资料

  未记录来源

• 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.

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

  二手资料

  未记录来源

• 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.

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

  二手资料未记录

  1 个来源

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

  缺失文件

  PMK/Permendag list of natural-resource export goods subject to DHE SDA

  可能所在

  jdih.kemenkeu.go.id; bi.go.id

  未获取原因

  Not located

  影响

  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.

  缺失文件

  Permendag on export policy (Permendag 23/2023 as amended) and any ET/surveyor (LS) requirement for gold

  可能所在

  jdih.kemendag.go.id

  未获取原因

  Search budget; not located

  影响

  id.proc-export

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

  缺失文件

  PP 96/2021 full text as amended by PP 25/2024 / PP 39/2025; ESDM regulation on IPR

  可能所在

  jdih.esdm.go.id

  未获取原因

  Only extracts read; minerba.esdm.go.id under maintenance

  影响

  id.st-04id.st-05id.tax-ipr-fee

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

  缺失文件

  PMK 80/2025 full PDF lampiran

  可能所在

  https://jdih.kemenkeu.go.id/dok/pmk-80-tahun-2025

  未获取原因

  Page shows metadata; PDF link not exposed to fetch; pasal.id did not render the table

  影响

  id.tax-export-dutyid.st-42

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

  缺失文件

  POJK 17/2024

  可能所在

  ojk.go.id regulasi

  未获取原因

  OJK pages 404; not in BPK index

  影响

  id.cr-ojk-bullionid.st-31

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

  缺失文件

  Refiner KYC policy / LBMA RGG compliance report

  可能所在

  antam.com; logammulia.com

  未获取原因

  antam.com pages 404; refining page has no details

  影响

  id.st-20

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

  缺失文件

  ESDM regulation on PNBP payment procedure (e-PNBP)

  可能所在

  jdih.esdm.go.id

  未获取原因

  Not located

  影响

  id.st-13

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

  缺失文件

  PP 49/2022

  可能所在

  peraturan.bpk.go.id

  未获取原因

  Not reached

  影响

  id.tax-vat-bars

• 印度尼西亚至新加坡

• 印度尼西亚至新加坡

• UU No. 8 Tahun 2010 tentang Pencegahan dan Pemberantasan TPPU (PDF)打开来源
  无法访问未说明JDIH BPK
• PP No. 43 Tahun 2015 tentang Pihak Pelapor dalam Pencegahan dan Pemberantasan TPPU (PDF)打开来源
  无法访问未说明JDIH BPK
• UU No. 3 Tahun 2020 tentang Perubahan atas UU No. 4 Tahun 2009 tentang Pertambangan Mineral dan Batubara (BPK JDIH PDF)打开来源
  未记录文本JDIH BPK · 阅读于 2026-09-29T17:31:07Z
• ANTARA - Indonesia foils nearly 3 kg gold smuggling bid to Malaysia (9 Jul 2026)打开来源
  未记录未说明ANTARA
• LBMA Good Delivery List - gold (current list) web page打开来源
  未记录文本London Bullion Market Association · 阅读于 2026-09-28

  Missing from this copy: The list itself is loaded by script and is not in the retrieved HTML; only navigation text came through. The refiner entries are missing (see laws/_work/za-requests.md)

• PMK No. 48 Tahun 2023 - PPh dan/atau PPN atas penjualan/penyerahan emas perhiasan, emas batangan ... (PDF)打开来源
  无法访问未说明JDIH BPK
• Pegadaian - Pajak emas 0,25% berlaku untuk siapa?打开来源
  未记录未说明PT Pegadaian
• UU 3/2020 Pasal 158 (pasal.id)打开来源
  未记录未说明pasal.id (open legal platform)
• ANTAM Logam Mulia - Akreditasi (LBMA since 1 Jan 1999; KAN ISO/IEC 17025)打开来源
  未记录未说明PT ANTAM Tbk - UBPP Logam Mulia
• Indonesia Business Post - President inaugurates Freeport's precious metal refinery in Gresik (17 Mar 2025)打开来源
  未记录未说明Indonesia Business Post
• BPK JDIH search - DHE SDA regulations (PP 36/2023, PP 8/2025, PBI 21/3/2019, PMK 73/2023)打开来源
  未记录未说明JDIH BPK