Regulation Update
DGT Sets the NJOP Base Price for Geothermal Mining

Tuesday, 16 February 2021

DGT Sets the NJOP Base Price for Geothermal Mining

JAKARTA. The Directorate General of Taxes (DGT) determines the selling price of steam and electricity which is the basis for calculating the Sales Value of the Tax Objects (NJOP) for the geothermal mining sector.

The amount of each selling price set for steam is IDR 866 per kWh and for electricity is IDR 1,248 per kWh effective from 2021. The selling price will be multiplied by the actual production as new acquisition value or NJOP.

The amount of production used in calculating NJOP uses the actual production of electricity or steam sold in the previous year.

The NJOP value is the basis for the imposition of land and building tax (PBB) payable as stipulated in the Minister of Finance Regulation (PMK) Number 186 / PMK.03 / 2019.

The regulation regulates the establishment of land and building tax imposition base (PBB NJOP) in various sectors such as plantations, forestry, oil and gas mining, geothermal mining, mineral mining, and other sectors.

Particularly for land and building tax imposition base in the mining sector of geothermal exploitation, it is divided into NJOP of onshore and offshore sites in the body of the earth. In addition, the NJOP calculation is divided into exploration or exploitation stages.


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