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Abstrak :
Pertambangan mineral dan batubara merupakan salah satu kegiatan usaha yang menguras sumber daya alam yang begitu masif dan memiliki dampak kerusakan dan pencemaran lingkungan yang tinggi. Sebagai upaya untuk mendorong akan kegiatan usaha pertambangan mineral dan batubara dapat dikendalikan agar terselenggaranya fungsi pelestarian lingkungan hidup maka dikenalkanlah kebijakan hukum instrumen ekonomi lingkungan dalam Undang-Undang Nomor 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup. Namun demikian, instrumen ekonomi lingkungan hidup dalam undang-undang tersebut belumlah dianggap ideal bagi kegiatan usaha pertambangan mineral dan batubara yang berkelanjutan, sehingga dalam Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja (UU CK) diaturlah berbagai instrumen ekonomi lingkungan di sektor pertambangan mineral dan batubara, yaitu pengenaan royalti 0% (nol persen) bagi pelaku usaha pertambangan yang mengembangan dan memanfaatkan batubara, seperti untuk Dimethyl Ether (DME) dan Synthetic Natural Gas (SNG). Selain itu, diatur pula mengenai pengenaan pertambangan batubara sebagai barang kena pajak penghasilan (PPN) 10% (sepuluh persen). Penelitian ini melakukan kajian terdapat pelaksanaan kebijakan instrumen ekonomi lingkungan setelah ditetapkan UU CK dengan studi kasus di PT Bukit Asam Tbk. Tujuan penelitian ini ialah untuk menguji efektifitas kebijakan instrumen ekonomi lingkungan. Metode penelitian ini yaitu metode kualitatif dengan analisis data deksriptif-analitis. Hasil penelitian ini pengenaan royalti 0% (nol persen) bagi pelaku usaha pertambangan yang mengembangan dan memanfaatkan batubara dan pengenaan pertambangan batubara sebagai barang kena pajak penghasilan (PPN) 10% (sepuluh persen) belum efektif, serta PT Bukit Asam hanya menerapkan sebagian instrumen ekonomi lingkungan model perencanaan pembangunan dan kegiatan ekonomi, pendanaan lingkungan, dan insentif/disinsentif. ......Mineral and coal mining is one of the business activities that drains natural resources so massively and has a high impact on environmental damage and pollution. In an effort to encourage mining and coal business activities to be controlled so that the function of environmental conservation can be implemented, a policy on environmental economic law instruments was introduced in Law Number 32 of 2009 concerning Environmental Protection and Management. However, the environmental economic instruments in the law are not yet considered ideal for sustainable mineral and coal mining business activities, so Law Number 11 of 2020 concerning Job Creation (UU CK) regulates various environmental economic instruments in the mineral and coal mining, namely the imposition of a 0% (zero percent) royalty for mining business actors who develop and utilize coal, such as for Dimethyl Ether (DME) and Synthetic Natural Gas (SNG). In addition, it also regulates the imposition of coal mining as income taxable goods (VAT) 10% (ten percent). This study examines the implementation of the environmental economic instrument policy after the CK Law was enacted with a case study at PT Bukit Asam Tbk. The purpose of this study was to examine the effectiveness of the environmental economic policy instrument. This research method is a qualitative method with descriptive-analytical analysis of the data. The results of this study are the imposition of 0% (zero percent) royalties for mining business actors who develop and utilize coal and the imposition of coal mining as income taxable goods (VAT) 10% (ten percent) has not been effective, and PT Bukit Asam only applies some economic instruments. environmental development planning model and economic activity, environment, and incentives/disincentives.

Abstrak :
Di sektor Pertambangan Emas Skala Kecil umumnya peneliti memandang Penambang Rakyat dan aktifitasnya negative, menimbulkan permasalahan utama yaitu dari penggunaan Merkuri pada pengolahan material metode TM, tiadanya pemasukan bagi negara, pungutan liar dan kerentanan aspek K3. Selama ini terjadi pembiaran/ignorance oleh Pemerintah dan opsi penegakan hukum menghentikan aktifitas penambangan. Padahal fenonema umumnya, setelah penutupan, masyarakat kembali melanjutkan aktifitas penambangan, dan permasalahan kembali berlanjut, membentuk sebuah siklus. Kondisi ini terus terjadi selama beberapa dekade, dan menyebar luas di berbagai daerah, Bagaimana sesungguhnya kondisi sector ini? Layakkah sector ini didukung? Bagaimana opsi penanganan masalahnya? Penelitian bertujuan memetakan kondisi riil sektor ini, mensimulasi scenario pengolahan material tanpa Merkuri, dan merumuskan model ideal pertambangan berkelanjutan menurut Sustainable Mining Practices/SMP. Disusunlah model dasar dan matematis kondisi riil sektor, disimulasi skenario penggunakan teknologi pengolahan material tanpa Merkuri/DB dan status legal/illegal sebagai perbandingan. Dilakukan analisis perhitungan kelayakan ekonomi usaha dan profesi. Disusun kriteria dan indikator dasar penilaian keberlanjutan sektor pertambangan skala kecil, dan analisis kelayakan lain. Kemudian dirumuskan opsi terbaik penanganan masalahnya. Sektor pertambangan emas rakyat di Indonesia, digambarkan di lokasi penelitian: membentuk siklus Lingkaran Setan. Legalisasi dan penggunaan teknologi pengolahan Non Merkuri berperan kunci dalam solusi, dan lokasi penelitian dinyatakan layak untuk didukung .....In the small-scale gold mining sector, researchers generally view Community Miners and their activities negatively, causing major problems, namely from the use of Mercury in the TM method of material processing, no income for the state, illegal levies and the vulnerability of K3 aspects. So far, ignorance has occurred by the Government and options for law enforcement to stop mining activities. Whereas the general phenonema, after closure, the community resumed mining activities, and the problems continued again, forming a cycle. This condition has continued for decades, and is widespread in various regions. How is the real condition of this sector? Is this sector worth supported? What are the options for dealing with the problem? The research aims to map the real conditions of this sector, simulate a material processing scenario without Mercury, and formulate an ideal model for sustainable mining according to Sustainable Mining Practices / SMP. A basic model and a mathematical model of the real conditions of the sector were compiled, a scenario of using material processing technology without Mercury / DB and legal / illegal status was compiled as a comparison. An analysis of the calculation of the economic feasibility of business and profession is carried out. Formulated basic criteria and indicators for the assessment of the sustainability of the small-scale mining sector and other feasibility analyzes. Then the best option for handling the problem is formulated. The smallholder gold mining sector in Indonesia, is depicted in the study location: forming a vicious circle. Legalization and use of Non-Mercury processing technology plays a key role in the solution, and research sites are deemed worthy of support.