Impact of Mining Regulatory Changes on Regional Tax Revenue in Jombang Regency

Abstract

The mining sector has significant potential to increase state and regional revenues. The Indonesian government has amended mining regulations to improve natural resource management and increase legal certainty for businesses. This study aims to analyze the impact of these regulatory changes on regional tax revenues in Jombang Regency. The method used is descriptive with a qualitative approach, and data is drawn from tax revenue reports and relevant documents.  The  results  indicate  that  the  new regulations affect licensing mechanisms, supervision, and tax obligations, thereby increasing taxpayer compliance and the potential for regional tax revenue from the mining sector. The analyzed data indicates that the contribution of the mining-related sector to regional tax revenue is not always dominant, yet it provides a meaningful addition to regional income. For local governments such as Jombang Regency, these regulatory changes affect mining activity management mechanisms and administrative processes related to regional revenue. A more structured licensing system enables local authorities to log mining activities with greater accuracy. With clearer data on the number of business operators and production activities, regional tax revenue potential can be monitored more effectively