Strategy to Strengthen Tax Supervision and Transparency in the Nickel Mining Sector to Maintain National Economic Resilience

Arief Isti Pramusinta; Ivan Yulivan; Jubaedah Jubaedah

doi:10.55927/fjas.v4i7.241

Authors

Arief Isti Pramusinta Sekolah Tinggi Intelijen Negeri
Ivan Yulivan Sekolah Tinggi Intelijen Negeri
Jubaedah Jubaedah Sekolah Tinggi Intelijen Negeri

DOI:

https://doi.org/10.55927/fjas.v4i7.241

Keywords:

Strategy, Supervision, Tax Transparency, Nickel Mining Sector, National Economic Resilience, Strategy, Supervision, Tax Transparency, Nickel Mining Sector, National Economic Resilience

Abstract

The purpose of this study is to analyze the Strategy for Strengthening Tax Supervision and Transparency in the Nickel Mining Sector to Maintain National Economic Resilience. The method used is qualitative with systematic literature review. The results show that the Ends–Ways–Means Approach is an effective strategic framework in designing and implementing solutions to the sector's governance problems. The strategic goals (ends) to be achieved include three main aspects: increasing state revenue from the nickel sector up to Rp 5-10 trillion per year, reducing tax avoidance practices by 30-40 percent, and building transparent and accountable fiscal governance. This goal is not only aimed at strengthening the country's fiscal position, but also to encourage justice in the distribution of natural resource benefits to all Indonesian people.

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