Download - Presentasi article 33 indonesia
ISU-ISU KRITIS KORUPSI PERTAMBANGANCHITRA RETNA S
DIREKTUR EKSEKUTIF ARTICLE 33 INDONESIA
EKSTRAKTIF: BERKAH VS ANCAMANPasal 33 UUD 45: memaksimalkan pengelolaan kekayaan alam
untuk sebesar-besar kemanfaatan bagi rakyat
Decision to extract
Contract/license
Fiscal Terms
Extraction
Comodity selling
Revenue Collection
Policy/Program
Revenue Management
Perbaikan tata kelola sepanjang rantai nilai
Titik Kritis Sepanjang Rantai Nilai Pertambangan
1. Masy kurang berpartisipasi dalam membuat keputusan ekstraksi
2. Tumpang tindih perijinan3. Korupsi terkait perijinan
4. Pemr daerah tidak mendapat bagian yang layak
Comodity selling
Revenue Collection
Policy/ProgramRevenue Management
ReklamasiPaska Tambang
Fiscal TermsExtraction
5. Reklamasi/paska tambang tidak dilakukan6. Possible korupsi dana jaminan reklamasi
Decision to extractContract
7. Underpayment8. Korupsi penerimaan
9. Penggunaan penerimaan tidak tepat10. Distribusi tidak merata
1. PERIZINAN TAMBANG
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PERIZINAN TAMBANG
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 licensesOverlapping: 987 IUP
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)
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KORUPSI DI PERIZINAN
1. PEMBERIAN IUP DI DAERAH ( KE DEPAN; PROSES BIDDING)
2. VERIFIKASI CNC
3. NEGOSIASI B-TO-B TUMPANG TINDIH IJIN
2. PENERIMAAN TAMBANG (PNBP): LANDRENT – ROYALTI - IIPKH
PENERIMAAN NEGARA: ROYALTI/LAND RENT TAMBANG
• Kontribusi ke GDP meningkat Penerimaan terus menurun?
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%)
PERKIRAAN KEHILANAN PENERIMAAN TAMBANG: IIPKH
Sumber: Hasil olahan ARTICLE 33 INDONESIA
2009 2010 2011 2012
168 174
430 469
-
98
172
224
325
465 478
544
Realisasi Penerimaan Perkiraan Penerimaan Perhitungan Potensi
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SISTEM PENGUMPULAN PNBP TAMBANG
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
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TITIK KRITIS PROSES PENGUMPULAN PNBP
Estimating Royalty Potential
Establishingthe 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 year’s payers (from KPPN) as the database of NTR payers. This is not linked to the CnC list.
•The list of last year’s 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.
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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.
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Controls and ComplianceNTR 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 nameso miscoding between the three types of mining
NTRo entry duplications•Current data system does not enable prompt
and meaningful NTR payment information (royalties by province, mineral etc.) to inform future policy making decisions.
Below information is based on initial discussions with MoEMR on the controls and compliance functions by the NTR sub-directorate:•NTR sub-directorate has 4 staff to evaluate PKP2Bs (2 staff) and IUP (2
staff) royalty returns/payment reports•Evaluation of royalty returns: checks against supporting documentation,
physical audits (sample), checks against list of previous NTR payers (from KPPN compilation). (Further determination of “evaluation” process is required).•District and provincial DINAs responsible for IUP compliance•Unclear debt management procedures
•Initial discussions with MoEMR suggests that administrative controls are inadequate – to be further analysed:o Revenue accounted for on a cash basis only – no recognition of debtors.o Controls impeded by the absence of a centralised licence registry that
generates an accurate list of all royalty payers.o No systematic use made of other coal producer data to evaluate
individual NTR payments: customs, VAT, tax, production and monitoring reports
o Unclear what controls and compliance measures adopted by district and provincial DINAS.
o No systematic use of aggregate production and trade data to evaluate aggregate NTR payments
o SIMPONI can provide information on non-payment and under-payment for those who register and bill, but currently no processes to link this information to a debt management system.
Masalah-masalah (draft, tidak untuk dikutip)
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AuditRevenue SharingDetermination
Verification and Reconciliation
•NTR payment receipts sent by companies and recorded by MoEMR are reconciled quarterly (amount and type of payment), manually in an Excel file with: 1) Payment records by district and
provincial Mining Dinas2) Payment records by DG Treasury
(from KPPN data, incl. payments through BI) on a quarterly basis at the central level.
• Unclear what action is taken with unreconciled items
Key processes
Potential Issues
•Reconciliation does not identify potential underpayment, non-collection or errors in the recording of payment data. For example, for PKP2Bs the share of sales revenue should be reconciled to the royalty components for each payment – only 3 ratios are applicable for open-cut mines.
•The reconciliation details royalty amount by location which enables determination of SNG share of royalty revenue.
•DG Treasury will only categorise payments as royalties if MoEMR provides sufficient payment supporting documentation – otherwise payments are classified as other NTR (not part of revenue sharing)
•Incorrect miscoding between royalties and sales revenue can lead to incorrect revenue sharing.
•A range of organisations undertake royalty audits – BPK, BPKP.•Both BPK and BPKP are able to
conduct company audits, as well as an audit of MoEMR operations•Audits of companies are
conducted on a sample basis taking into account various considerations of compliance.•Companies that have been
audited need to respond to the various findings.•Most audits have detected errors
in NTR calculations.
•Possible confusion in industry of which agency will audit them.•Common errors from audits
are not communicated widely to industry to prevent recurrence.
TITIK KRITIS PENERIMAAN• PENENTUAN TAGIHAN PNBP:
– SELF ASSESSMENT PERUSAHAAN, PEMERINTAH KESULITAN DATA PEMBANDING, TIDAK ADA INSTRUMEN PENGECEKAN
– PEMERINTAH DAERAH TIDAK PUNYA CUKUP INSENTIF MEMAKSIMALKAN PNBP, KARENA OTORITAS LEMAH, MASUK KE PUSAT
• PEMBAYARAN:– SISTEM PEMBAYARAN USD, RENTAN KONVERSI NILAI TUKAR– DATA AKURAT PEMBAYAR TIDAK LENGKAP, MENYULITKAN PENGHITUNGAN PEMBAGIAN
DBH
• PELAPORAN:– SISTEM MANUAL, DATA TIDAK TERDOKUMENTASI BAIK, BERBEDA ANTAR INSTANSI DAN
LEMAH KOORDINASI (BEA CUKAI – DISTAMBEN – ESDM – KEUANGAN)
• MONITORING & AUDIT (ENFORCEMENT)– TIDAK CUKUP SDM UNTUK PEMANTAUAN
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1. KURANG BAYAR PNBP (& PAJAK) KARENA PEMALSUAN DATA PRODUKSI, HARGA REFERENSI, KANDUNGAN DLL
2. TIDAK BAYAR PNBP (& PAJAK) KARENA PERTAMBANGAN ILEGAL ATAU EKSPORT ILEGAR
KORUPSI DI PENDAPATAN NEGARA
3. REKLAMASI TAMBANG
TITIK KRITIS DANA JAMINAN REKLAMASI
• BESARAN:– BELUM MENCAKUP JAMINAN RESIKO LINGKUNGAN/SOSIAL YANG MEMADAI– TERLALU KECIL MEMBERI INSENTIF UNTUK TIDAK DILAKUKAN REKLAMASI– TIDAK DIATUR DENGAN RINCI, OTORITAS MENENTUKAN TERGANTUNG ASSESSMENT
PERUSAHAAN, PEMDA SULIT MEMONITOR
• KELAYAKAN:– IZIN BANYAK DIKELUARKAN TANPA MENELAAH KELAYAKAN RENCANA REKLAMASI DAN PASKA
TAMBANG PERUSAHAAN– AMDAL & DOKUMEN LAIN HANYA PERSYARATAN PROSEDURAL
• PENGGUNAAN– SEJUMLAH DANA REKLAMASI DIBAYARKAN KEPADA PEMDA SEBELUM KEGIATAN PENAMBANGAN
DILAKUKAN– TRANSPARANSI DANA JAMINAN MINIM, BANYAK DALAM REKENING ATAS NAMA BUPATI– PENCAIRAN DANA MINIM PENGAWASAN, MENYALAHI ATURAN– LEBIH BANYAK KASUS PERUSAHAAN MEMILIH TIDAK MEREKLAMASI DAN MENGABAIKAN DANA
JAMINAN
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1. PENGGUNAAN DANA REKLAMASI UNTUK HAL-HAL LAIN SELAIN REKLAMASI
2. TIDAK OPTIMAL/TIDAK DILAKUKAN REKLAMASI KARENA DANA JAMINAN KURANG MEMADAI
KORUPSI DI DANA REKLAMASI
REKOMENDASI
1. PENINDAKAN PENTING, TETAPI PERBAIKAN SISTEM LEBIH PENTING• SISTEM LICENSING, BESARAN ROYALTI, KOLEKSI PENDAPATAN
2. DESENTRALISASI KEWENANGAN KE DAERAH MENJADI SUMBER MASALAH SEKALIGUS POTENSI SOLUSI • NO RESENTRALISASI, OTORITAS DAERAH TAPI DENGAN SECOND LINE
ENFORCEMENT • AKUNTABILITAS LOKAL
3. TRANSPARANSI UNTUK AKUNTABILITAS• SEBAGAI SOLUSI TAHAP PERTAMA, TAPI AKUNTABILITAS DAN PEMERINTAH RESPONSIF
MEMBUTUHKAN PERBAIKAN SISTEM INSENTIF, TERMASUK INSENTIF SISTEM POLITIK
INOVASI MENCEGAH KORUPSI: MEKANISME TRANSPARANSI DAERAH, EITI
TERIMA KASIH