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All Journal MES Management Journal
Anggasmara Putra, Angga
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Religion Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Manajemen Perpajakan PT Golden Energy Mines Tbk: Strategi Kepatuhan, Kontrol Risiko, dan Kontribusi Ekonomi Nasional Anggasmara Putra, Angga; Adi Prawira, Ida Farida; Kustiawan, Memen
MES Management Journal Vol. 5 No. 1 (2026): MES Management Journal
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v5i1.1035

Abstract

Tax management is a critical aspect of multinational corporate operations, particularly in the mining industry under strict regulatory oversight. This study analyzes the tax management system of PT Golden Energy Mines Tbk (GEMS) using a qualitative case study method based on consolidated financial statements and sustainability reports 2023–2024. Research results demonstrate that GEMS implements a full compliance strategy through a comprehensive self-assessment system, quarterly tax risk evaluation, and effective communication with tax authorities. GEMS' tax contribution reached USD 646.68 million in 2023, significantly contributing to the state's Non-Tax Revenue (PNBP) from the energy and mineral sector. Effective tax management is not merely a regulatory requirement but a strategic mechanism to create shared value for all stakeholders while minimizing tax risks and contingent liabilities. The research recommends strengthening international tax transparency and implementing Country-by-Country Reporting to enhance stakeholder confidence.
Co-Authors Ida Farida Adi Prawira Kustiawan, Memen