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Presentasi article 33 indonesia

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  • 1. ISU-ISU KRITIS KORUPSI PERTAMBANGAN CHITRA RETNA S DIREKTUR EKSEKUTIF ARTICLE 33 INDONESIA
  • 2. EKSTRAKTIF: BERKAH VS ANCAMAN Pasal 33 UUD 45: memaksimalkan pengelolaan kekayaan alam untuk sebesar-besar kemanfaatan bagi rakyat Decision to extract Contract/lice nse Fiscal Terms Extraction Comodity selling Revenue Collection Policy/Program Revenue Management Perbaikan tata kelola sepanjang rantai nilai
  • 3. Titik Kritis Sepanjang Rantai Nilai Pertambangan 1. Masy kurang berpartisipasi dalam membuat keputusan ekstraksi 2. Tumpang tindih perijinan 3. Korupsi terkait perijinan 4. Pemr daerah tidak mendapat bagian yang layak Comodity selling Revenue Collection Policy/PrograRevenue Management Reklamasi Paska Tambang Fiscal Terms Extraction 5. Reklamasi/paska tambang tidak dilakukan 6. Possible korupsi dana jaminan reklamasi Decision to extract Contract 7. Underpayment 8. Korupsi penerimaan 9. Penggunaan penerimaan tidak tepat 10. Distribusi tidak merata
  • 4. 1. PERIZINAN TAMBANG
  • 5. PERIZINAN TAMBANG 5 Total mining licenses (IUP) 10.780 (1/2/2013); CLEAN AND CLEAR (C&C) IUP: 5. 503 (mineral 3.268; coal 2.235) NON C&C IUP: 5.277 (mineral 3.639; coal1.638) NON C&C : illegal, overlapping licenses Overlapping: 987 IUP
  • 6. TITIK KRITIS PERIZINAN MEKANISME Sebelumnya izin diberikan langsung mulai diberlakukan bidding Penentuan wilayah tambang pemerintah pusat, mulai digugat pemerintah daerah Data (peta) tidak jelas, database izin tidak sistematis rawan tumpang tindih OTORITAS & SECOND LINE ENFORCEMENT Sejak diserahkan pada daerah, kasus tumpang tindih melonjak tinggi rawan digunakan untuk kepentingan politik Second line enforcement dari pemerintah pusat sangat tidak jelas moratorium s/d Maret 2013 PERKEMBANGAN TERBARU Permen Pelelangan (& Permen Perijinan)
  • 7. KORUPSI DI PERIZINAN 7 1. PEMBERIAN IUP DI DAERAH ( KE DEPAN; PROSES BIDDING) 2. VERIFIKASI CNC 3. NEGOSIASI B-TO-B TUMPANG TINDIH IJIN
  • 8. 2. PENERIMAAN TAMBANG (PNBP): LANDRENT ROYALTI - IIPKH
  • 9. PENERIMAAN NEGARA: ROYALTI/LAND RENT TAMBANG Kontribusi ke GDP meningkat Penerimaan terus menurun?
  • 10. PERKIRAAN KEHILANGAN PENERIMAAN: PSDH/DR HUTAN H Sumber: Hasil olahan ARTICLE 33 INDONESIA Kayu Ilegal; 70% Kayu Legal; 30% Kerugian Negara akibat Illegal Logging (Rp 30 triliun/tahun) PNBP yang diterima negara dari kayu legal (30%)PNBP dari kayu legal yang hilang (70%)
  • 11. PERKIRAAN KEHILANAN PENERIMAAN TAMBANG: IIPKH Sumber: Hasil olahan ARTICLE 33 INDONESIA 168.05 174 430 469 0 98 172 224 324.58 464.60 478.02 544.04 2009 2010 2011 2012 Realisasi Penerimaan Perkiraan Penerimaan Perhitungan Potensi
  • 12. SISTEM PENGUMPULAN PNBP TAMBANG 12 Royalty Policy Regime Establish Royalty Base Estimate Royalty Potential Billing Payment NTR Payer Reporting NTR Payer Data Mgmt Controls and Compliance Verification and Reconciliation Revenue Sharing Determination Audit Coal IUPs and PKP2Bs Self- assessment Pay to MPN or BI Send payment report and docs District Mining Dinas Issue IUPs license and manage data of licenses issued Reviews IUPs production plans Receives payment reports Follow up on non- compliance Reconciles payment with MoEMR To be determined Provincial Mining Dinas Bank of Indonesia Treasury acc. at BI DG Treasury, MoF MPN System Provide payment data for recon Accepts DG Fiscal Bal. estimates DG Budget, MoF Review proposals Lack data to evaluate forecasts Future SIMPONI billing system Lack data to provide oversight of NTR realisation DG Custom and DG Tax MoF No current role No current role No current role DG Mineral and Coal, MoEMR Develop proposals Issue PKP2Bs license and Clean & Clear (CNC) status to IUPs Review PKP2Bs and large IUPs production plans & produce Forecast NTR Set out deemed price Issue decree on payment process All reports should go to MoEMR Sub- directorate evaluate returns (to be discussed) Verifies and reconciles with SNG and DG Treasury payment data Leads revenue sharing estimates Audits sample BPK Audits sample
  • 13. 13 TITIK KRITIS PROSES PENGUMPULAN PNBP Estimating Royalty Potential Establishing the Royalty Base Legislation and Royalty Regime Essential details of royalty calculation are contained in a hierarchy of legislation, regulations and decrees.Key processes Potential Issues Progress towards establishing the full mining population through MoEMR issuing clean and clear status to IUPs currently 4,000 issued Sub-directorate uses list of last years payers (from KPPN) as the database of NTR payers. This is not linked to the CnC list. The list of last years payers does not automatically include new coal producers and those that did not pay (but should have done last year) The absence of a centralised registry of all mining licences (PKP2Bs and IUPs) results in significant gaps in the knowledge of who should be contributing royalty and renders the control and compliance function difficult MoEMR compiles an annual forecast of non-tax revenue from mining to DG Budget. Forecast is based on a review of prior realized revenue and review of information provided by PKP2Bs and large IUPs and provinces/districts on sales and production estimates for the upcoming year. Forecasts do not seem to use or check against macro data e.g., the 2012 coal production forecast is 20m tonnes less than total coal production for 2011 Unclear process for reviewing forecasts during the year in response to market conditions Unclear if there is a process to compare actual/realised NTR with forecast. DG Budget does not have data on realised NTR by sector to compare with forecast Sudden death nature of royalty calculations at various thresholds. Consistency of some royalty provisions (for example payment frequency) between PKP2Bs and IUPs. There appear to be differences in sanctions for non- payment or under payment between PKP2Bs and IUPs.
  • 14. 14 NTR Payer ReportingPaymentBilling Royalty obligation is determined on a self-assessment basis. IUP royalties are due within a month of sale. PKP2B royalties are paid monthly or quarterly depending on generation. SIMPONI system to be introduced later in 2013 SIMPONI is an NTR billing system linked to the MPN payment system Key processes Potential Issues BPK Audit findings: universal mistakes in company calculation of NTR obligation due to misinterpretation of deductions No communication of common royalty error calculations with industry. The proposed SIMPONI system needs to have in-built controls to prevent errors in calculation of NTR obligation. NTR payments in IDR should go through electronic Treasury MPN (Modul Penerimaan Negara State Revenue Module) system and NTR forex payments go through Bank of Indonesia. In reality, most NTR go through BI as payers can choose (2011 IDR 80 trillion through MPN and 200 trillion through BI) The MPN system is currently only limited to recording the amount of NTR payment and not capturing supporting information. BI transfers capture even less information. The lack of information collected makes it difficult to reconcile later on and also to assess realised NTR against forecasts Coal producers are obliged to send hard copies of NTR payment report (Copy of SSBP form or Bank transfer proof; Lab analysis & survey by 3rd party assessment; sales report and sales invoice) to MoEMR. IUPs should send copies to district/provincial DINAS. Coal producers submit separately production and monitoring reports to authority issuing license (PKP2Bs to MoEMR, IUPs to district or province) Without a centralised licences registry it is difficult for MoEMR to know if all payment reports have been received. MoEMR receives different sets of supporting documentation some not adequate - with payment reports. No mechanism to ensure that all relevant institutions receive reports and that reports are consistent. For example, MoEMR is reliant on local government to compile and send production and sales reports to them.
  • 15. 15 Controls and Compliance NTR Payer Data Management Royalty payment data is electronically stored in an Excel spreadsheet only by MoEMR. Subject to discussion with ESDM it is not known how this data is, or can be, used effectively for royalty administration purposes. There should be improvements with implementation of the SIMPONI system. Key processes Potential Issues Royalty payments recorded by ESDM in an Excel spreadsheet not robust and subject to human error. For example, analysis indicated possible: o inconsistency in paying entity names o miscoding between the three types of mining NTR o entry duplications Current data system does not enable prompt and meaningful NTR payment information (royalties by province, mineral etc.) to inform future policy making decis