Abstract
This study analyzes the compliance of non-metallic mineral and rock (MBLB) mining entrepreneurs in optimizing MBLB tax revenue in Bulungan Regency, North Kalimantan Province, Indonesia. Using a qualitative research design with a narrative-qualitative analytical approach, data were collected through in-depth interviews with three key informants at the Regional Revenue Agency (Badan Pendapatan Daerah) of Bulungan Regency, supplemented by secondary data including regional revenue reports, tax realization records, and mining licensing documents from 2023 to 2025. The findings reveal that compliance among mining operators remains extremely low: out of approximately 24 mining entrepreneurs, only 3–4 entities with valid permits routinely report and pay their MBLB tax obligations. The consistently exceeded revenue targets are attributable primarily to a single dominant enterprise (PT. PJA) and supplementary collections from construction contractors, rather than to widespread voluntary compliance. Four principal obstacles impede compliance: (1) complex and costly mining permit acquisition processes, (2) insufficient understanding and awareness among small-scale miners regarding tax obligations, (3) inadequate government monitoring and surveillance of mining activities across the regency's vast terrain, and (4) limited human resources and budgetary capacity of the regional tax administration. The study concludes that a multi-stakeholder approach integrating simplified licensing pathways, targeted taxpayer education, strengthened inter-agency enforcement, and enhanced digital monitoring systems is essential to transform mining tax compliance from a coerced obligation into a culture of voluntary participation, thereby optimizing regional own-source revenue.
