Penyusunan RKAB pertambangan yang baik dan benar mengacu pada Keputusan Menteri ESDM No. 1806 K/30/MEM/2018. Pada Kepmen ini sudah dijelaskan secara rinci tata cara penyusunan RKAB bagi pemegang IUP/IUPK tahap eksplorasi dan tahap operasi produksi baik untuk pertambangan batubara, mineral logam, mineral non-logam maupun batuan. Berdasarkan analisis PT Tura Consulting Indonesia, secara umum data-data yang dibutuhkan dalam penyusunan RKAB terutama RKAB tahap operasi produksi dapat dilihat pada artikel ini.
Dokumen Rencana Kerja dan Anggaran Biaya (RKAB) merupakan salah satu laporan berkala yang wajib disusun dan diajukan oleh pemegang Izin Usaha Pertambangan/Izin Usaha Pertambangan Khusus (IUP/IUPK) kepada Kementerian ESDM untuk disetujui. Dokumen RKAB berisi rincian rencana kerja serta estimasi anggaran belanja yang akan dikeluarkan oleh perusahaan pertambangan dalam jangka waktu satu tahun.
Tujuan penyusunan dokumen RKAB adalah untuk memberikan pandangan menyeluruh tentang rencana operasional tambang (termasuk aspek teknis, ekonomi, lingkungan) kepada pemerintah, sehingga kegiatan pertambangan dapat dilakukan secara transparan dan berkelanjutan. Selain itu, dokumen RKAB dapat memberikan informasi penting kepada pemerintah tentang kinerja dan konstribusi kegiatan pertambangan terhadap perekonomian Indonesia.
Penyusunan RKAB pertambangan yang baik dan benar mengacu pada Keputusan Menteri ESDM No. 1806 K/30/MEM/2018. Pada Kepmen ini sudah dijelaskan secara rinci tata cara penyusunan RKAB bagi pemegang IUP/IUPK tahap eksplorasi dan tahap operasi produksi baik untuk pertambangan batubara, mineral logam, mineral non-logam maupun batuan. Berdasarkan analisis PT Tura Consulting Indonesia, secara umum data-data yang dibutuhkan dalam penyusunan RKAB terutama RKAB tahap operasi produksi dapat dilihat pada Tabel 1.
| NO | DATA | KETERANGAN |
| 1 | Data Administrasi | Dokumen legal perusahaan seperti SK IUP/IUPK, persetujuan dokumen lingkungan, persetujuan studi kelayakan, IPPKH, serta data kepemilikan dan kepengurusan perusahaan dan data kontrak jasa pertambangan. Beberapa data administrasi ini dapat diperoleh pada dokumen studi kelayakan dan dokumen AMDAL. |
| 2 | Data Geologi/ Eksplorasi | Terdiri dari: data pemasangan dan pemeliharaan tanda batas, rekapitulasi kegiatan eksplorasi, rencana dan realisasi kegiatan eksplorasi , biaya eksplorasi,hasil estimasi sumberdaya dan cadangan, neraca sumberdaya dan cadangan, rekonsiliasi grade control cadangan bijih dan bijih yang ditambang dan pernyataan Competent Person |
| 3 | Data Konstruksi dan Infrastruktur | Terdiri dari rencana dan realisasi konstruksi berserta pembiayaannya di tahun berjalan, serta rencana konstruksi dan pembiayaannya di tahun rencana. |
| 4 | Data
Penambangan |
Terdiri dari: rencana dan realisasi pengupasan overburden (OB), rencana dan realisasi kegiatan pengeboran dan peledakan overburden, rencana dan realisasi penimbunan overburden, rencana dan realisasi inpit dan outpit dump tambang terbuka, rencana dan realisasi kemajuan tambang, rencana dan realisasi elevasi kedalaman tambang, daftar peralatan tambang, daftar peralatan pengolahan atau pemurnian, rencana dan realisasi jam kerja, rencana dan realisasi pengelolaan air tambang, serta rencana dan realisasi pengelolaan geoteknik tambang |
| 5 | Data Pemasaran | meliputi data penjualan batubara, baik itu ekspor maupun domestik. Selain itu, data pemasaran juga mencakup inventory batubara. |
| 6 | Data Aspek Lingkungan | Terdiri dari: pengelolaan dan pemantauan lingkungan, rencana dan realisasi penggunaan lahan, rencana dan realisasi pembukaan lahan, rencana dan realisasi reklamasi, hasil pemantauan lingkungan, serta rencana dan realisasi biaya pengelolaan pemantauan lingkungan |
| 7 | Data Keselamatan Pertambangan | Terdiri dari: statistik keselamatan pertambangan, rencana dan realisasi penggunaan bahan peledak, rencana dan realisasi penggunaan bahan bakar cair, rencana pembangunan tempat penimbunan bahan bakar cair, rencana pengujian kelayakan peralatan dan/atau instalasi, rencana pengoperasian kapal keruk/isap, rencana dan realisasi penggunaan bahan berbahaya dan beracun, rencana dan realisasi program dan biaya keselamatan pertambangan. |
| 8 | Data Tenaga Kerja | meliputi rincian jumlah tenaga kerja (termasuk tenaga kerja asing) dan program pelatihan. |
| 9 | Data Program Pengembangan dan Pemberdayaan Masyarakat (PPM) | Terdiri dari: jenis kegiatan PPM, rencana biaya PPM, dan realisasi biaya PPM |
| 10 | Data Procurement | meliputi data pemanfaatan produk dalam negeri dan realisasi belanja barang (masterlist). |
| 11 | Data Keuangan | meliputi asumsi keuangan, laporan neraca keuangan, laporan lapa-rugi, harga pokok produksi (HPP), arus kas, penerimaan negara, investasi, dan sumber pembiayaan. |
Data-data yang ditampilkan pada Tabel 1 harus dipenuhi oleh pemegang IUP/IUPK untuk menyusun RKAB Operasi Produksi. Data-data ini diinput ke dalam masing-masing matriks yang sudah ditetapkan oleh pemerintah dan telah dicantumkan kedalam Kepmen ESDM Nomor 1806 K/30/MEM/2018. Matriks-matriks dapat dibagi berdasarkan aspek kajian didalam RKAB yang terdiri dari aspek administrasi, aspek geologi, aspek konstruksi dan infrastruktur, aspek lingkungan, aspek penambangan, dan aspek lainnya yang dapat dilihat pada Gambar 1.
Matriks yang sudah diisi sesuai dengan rencana dan realisasi kegiatan pertambangan akan dilampirkan ke dalam laporan RKAB Tahunan Perusahaan Pertambangan. Jika pemegang IUP/IUPK tidak dapat memenuhi semua data tersebut, maka RKAB yang diajukan tidak dapat disetujui dan harus dilakukan perbaikan sampai semua data terpenuhi. Oleh sebab itu, matriks ini harus diisi oleh pemegang IUP/IUPK dengan baik dan benar sesuai dengan rencana dan realisasi kegiatan yang dilakukan.
Public Consultation on the Draft MEMR Regulation regarding Work Plan and Budget (RKAB) Preparation: RKAB for Production Operation Stage now can be prepared for 3 Years Period Consecutively
Rabu, September 6 2023
On Wednesday, September 6 2023, the Directorate General of Mineral and Coal held a Public Consultation for the Draft MEMR Regulation regarding the RKAB which was held offline at the Sari Pacific Hotel Jakarta and online (live streaming via the Minerba TV YouTube channel). This draft ESDM Ministerial Regulation considers the principles of accuracy, efficiency, convenience and acceleration in providing RKAB licensing services, where this draft regulates the following matters:
- The concept for preparing and approving the RKAB is divided into RKAB for the Exploration Activity Stage (1 year) and RKAB for the Production Operation Stage (3 years)
- Strict Administrative Sanctions for permit holders who carry out mining business activities without having approval from the RKAB are License Revocation without written warning Sanctions and Temporary Suspension
- Determining the fulfilment of essential aspects in the preparation, evaluation and approval of the RKAB
- Efficiency in preparing, evaluating and approving the RKAB
The main matters regulated in the discussed Draft of MEMR Regulation are:
- Provisions related to the preparation of the RKAB
- Provisions related to Reporting
- Provisions related to Administrative Sanctions
PROVISIONS RELATED TO THE PREPARATION OF RKAB
Arrangements related to the RKAB based on the discussed Draft of MEMR Regulation can be seen in the following table:
| Information | RKAB Exploration Stage | RKAB Production Operation Stage |
| RKAB Timeframe | Prepared for an activity plan for 1 (one) year | Prepared for an activity plan for 3 (three) years |
| Submission of RKAB | · No later than 30 calendar days from the issuance of the exploration IUP/IUPK
· 90 calendar days at the earliest and no later than 45 calendar days before the end of the calendar year |
· No later than 30 calendar days from the issuance of the IUP/IUPK for production operations
· At the earliest after the second quarter reporting submission and no later than 45 calendar days before the end of the calendar year for the next period’s RKAB |
| Evaluation and Approval of RKAB | 1. Evaluation within 30 working days conducted by the director general on behalf of the Minister or Governor
2. Within the RKAB evaluation period, the Director General on behalf of the Minister or Governor can submit comments and IUP/IUPK holders can submit improvements to these responses 3. If the RKAB is rejected, the IUP/IUPK holder can resubmit the RKAB application for a maximum of 1 time |
|
| RKAB Approval Criteria | 1. Exploration
2. Finance |
1. Administrative
2. Exploration, resources and reserves 3. Production and mining 4. Processing and purification 5. Marketing 6. PPM program 7. Mining Safety 8. Finance |
| Prohibition of carrying out activities(RKAB not submitted / RKAB not yet approved / RKAB rejected) | It is prohibited to carry out general investigation activities, exploration and feasibility studies | It is prohibited to carry out construction, mining, processing and/or refining, development and/or utilization as well as transportation and sales activities, including further exploration activities and changes to feasibility studies. |
| Implementation of RKAB | It is prohibited to produce minerals or coal in excess of the amount planned for production each year in the RKAB | |
| · Changes to the RKAB | · | Can submit 1 change to the RKAB in each current year, which is submitted after submitting the first quarterly report or no later than July 31 of the current year. Changes to the RKAB can be submitted more than 1 time if:
· A force majeure occurred · An obstacle occurred · Environmental carrying capacity conditions · Changes in government policy related to the amount of national production · Failure to meet national production levels · Not meeting national needs. |
PROVISIONS RELATED TO REPORTING
In principle, the arrangements regarding reporting in the discussed Draft of MEMR Regulation are the same as MEMR Regulation No. 7 of 2020, namely regarding periodic reports and special reports, but the latest draft of the MEMR discusses several arrangements for reporting for permit holders which can be seen in the following table:
| Permit Holder | Information |
| IPR (People’s Mining Permit) | Periodic reports are submitted to the Governor
Reports include environmental management and monitoring, as well as reports on the implementation of production operations |
| SIPB (Rock Mining Permit) | Periodic reports are submitted to the Governor
Reports include reports on environmental management and monitoring as well as reports on the implementation of mining activities |
| IUJP (Mining Services Business Permit) | Periodic reports are submitted to the Minister through the Director General or Governor in accordance with their Authority.
Reports include reports on the implementation of mining services business activities (where previously IUJP reports were through IUP holders) |
Submission of periodic reports in the form of monthly reports to the Director General on behalf of the Minister or Governor by the permit holder within 10 calendar days after the end of each month except for mining waste water quality reports no later than 15 calendar days after the end of each month (where previously, no later than 5 calendar days for monthly reports). Reports submitted by permit holders can be responded to by the Director General on behalf of the Minister or Governor, but there is no approval of the report.
PROVISIONS RELATED ADMINISTRATIVE SANCTION
Holders of IUP, IUPK, IUPK as a continuation of the operation of Contracts/Agreements, IPR, SIPB, IUJP, transportation and sales permits who do not comply with or violate the provisions in the Ministerial Regulation may be subject to sanctions. These can be seen in the following table:
| Penalty | Information | ||||
| Administrative Sanctions | |||||
| Written Warning Sanctions | Given by the Director General on behalf of the Minister or Governor in accordance with their authority at most 3 times with a warning period of 30 calendar days each | ||||
| Sanctions for temporary suspension of part/all activities | Given by the Director General on behalf of the Minister or Governor in accordance with his authority within a maximum period of 60 calendar days in the event that the permit holder has not carried out his obligations after the expiration of the written warning period | ||||
| Permit Revocation Sanctions | Granted by the Director General on behalf of the Minister or Governor in accordance with his authority in the event that the permit holder has not carried out his obligations after the end of the temporary suspension period for part or all of his business activities. | ||||
| Special Administrative Sanctions | |||||
| Revocation of permits without written warning and temporary suspension of some/all activities | Carry out mining activities and/or sale of minerals or coal without having RKAB approval
Not submitting an application for RKAB approval for 2 consecutive years. |
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| Sanctions for temporary suspension of part/all activities without written warning | Permit holders produce in excess of the annual production plan that has been approved in the RKAB stage of production operations | ||||
