Mining Heavy Equipment C: Illegal Phenomenon And Tax Evasion

Zainal Abidin; Shifa Auliya; Ratu Balkis Safira Ayu; Mohamad Djasuli

doi:10.63922/ijebir.v5i03.3921

Zainal Abidin Fakultas Ekonomi dan Bisnis, Universitas Trunodjoyo Madura Jalan Raya Telang PO BOX 2, Kamal - Bangkalan, Madura, Jawa Timur 69162 HP: 081249344836
Shifa Auliya Fakultas Ekonomi dan Bisnis, Universitas Trunodjoyo Madura Jalan Raya Telang PO BOX 2, Kamal - Bangkalan, Madura, Jawa Timur 69162 HP: 081249344836
Ratu Balkis Safira Ayu Fakultas Ekonomi dan Bisnis, Universitas Trunodjoyo Madura Jalan Raya Telang PO BOX 2, Kamal - Bangkalan, Madura, Jawa Timur 69162 HP: 081249344836
Mohamad Djasuli Fakultas Ekonomi dan Bisnis, Universitas Trunodjoyo Madura Jalan Raya Telang PO BOX 2, Kamal - Bangkalan, Madura, Jawa Timur 69162 HP: 081249344836

DOI: https://doi.org/10.63922/ijebir.v5i03.3921

Keywords: Excavation C, Heavy Equipment, llegal Mining, Regional Taxes

Abstract

This study aims to investigate the phenomenon of heavy equipment in illegal Excavation C mining activities and analyze its effect on the loss of potential regional revenue due to tax evasion. The methodology applied in this study is qualitative descriptive, with data obtained through the analysis of regional regulatory documents. The results of the study can show the existence of large mining activities using heavy equipment without official permits (IUP), which causes environmental damage as well as the loss of Regional Original Revenue (PAD).

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