Customs Reform and Tightening Mining Compliance: From Threat of Freezing to Bonded Zone Regulation Loopholes

The taxation and customs sectors in Indonesia are once again confronted with issues of institutional integrity and improving taxpayer compliance. The Finance Minister is seriously addressing the threat of Customs freezing, prompted by complaints from business owners. Meanwhile, the Directorate General of Taxes (DJP) is tightening oversight of mining entrepreneurs, who are now required to settle taxes as part of the Work Plan and Budget (RKAB) permit application. However, this tightening is accompanied by concerns from Business Owners that new Bonded Zone regulations could potentially become a loophole for import mafia. This narrative outlines the threat of Customs reform, the DJP-ESDM synergy, and the risks posed by new regulations.

Finance Minister Purbaya asserted that the threat to freeze the Directorate General of Customs and Excise (DJBC) is not an idle threat, but can be truly carried out, demonstrating the government's seriousness in pushing for total reform within the customs institution. This firmness emerged after Purbaya received direct complaints from steel entrepreneurs regarding Customs service and supervision issues, which indicates that the problems within Customs have a tangible impact on the strategic industrial sector.

In parallel, the DJP is strengthening law enforcement in the natural resources sector by continuously pursuing compliance from mining entrepreneurs. The DJP is pushing for the integration of Minerba (ESDM) data into the One CoreTax system to minimize the potential for underreporting. Furthermore, tax settlement has now become a mandatory requirement for filing the RKAB, which Analysts consider to be an effective sanctioning instrument against non-compliant miners.

However, amid this tightening, Business Owners expressed concerns that the new regulations concerning Bonded Zones, which are supposed to simplify procedures, could potentially become a "playground" for the import mafia. This concern highlights the need for strict supervision so that the new regulation is not misused and undermines trade integrity, thus requiring the government to seriously study the risks of this new regulation.

The overall spotlight today carries significant implications for fiscal governance and industry. The serious threat of Customs freezing by Finance Minister Purbaya creates an urgency for DJBC to immediately undertake fundamental improvements to restore industry confidence, particularly in sectors like steel. The DJP-ESDM synergy, by making tax settlement a requirement for RKAB, is a key breakthrough that increases the leverage of the tax authority against rogue miners. However, the entrepreneurs' concern that the new Bonded Zone rules could become an import mafia loophole poses a risk that the regulation's good intentions might actually weaken trade integrity and harm compliant domestic industries.

In line with this, Indonesia's fiscal authorities are in a phase of tightened law enforcement and institutional overhaul. The Government is demonstrating firmness in following up on industry complaints through the threat of Customs freezing, while the DJP is creating new effective sanction instruments for mining entrepreneurs through the RKAB tax settlement requirement. Nevertheless, the government must respond to the entrepreneurs' concerns regarding the import mafia loophole in the Bonded Zone to ensure that reform proceeds fairly and does not create new risks to national trade integrity.