Indonesia Flags Coal Tax Arrears and Plans Sugar‑Drink Excise

On 13 December 2025, the Directorate General of Taxes (DGT) and the Ministry of Finance announced tax‑compliance measures for the coal sector, used‑clothing imports, and a possible excise on packaged sugar‑drink beverages. The DGT reported that many coal mining companies have not remitted taxes to the state treasury.

Ihsan Priyawibawa, Director of Tax Potential, Compliance, and Revenue, said monitoring cost of goods sold (COGS) structures is a key challenge for taxing coal operators. Finance Minister Purbaya Yudhi Sadewa noted that used‑clothing importers consistently file nil tax returns, and an excise on sugar‑drink could start in the second half of 2026 if economic growth exceeds six percent.

House of Representatives Commission XI approved export duties on gold and coal to boost state revenue and address the budget deficit. The measures are to be tied to key performance indicators that promote added value and ensure sustainable domestic supply.