ANALISIS DAMPAK KENAIKAN TARIF ROYALTI BATUBARA TERHADAP PROFITABILITAS PT BUKIT ASAM (TBK) MENGGUNAKAN RASIO NET PROFIT MARGIN

ARAFIQ, RIFQI MANU and Puspita, Mega and Gobel, Alieftiyani Paramita (2024) ANALISIS DAMPAK KENAIKAN TARIF ROYALTI BATUBARA TERHADAP PROFITABILITAS PT BUKIT ASAM (TBK) MENGGUNAKAN RASIO NET PROFIT MARGIN. Undergraduate thesis, Sriwijaya University.

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Abstract

Coal is one of the main energy sectors in Indonesia, playing a crucial role in the country's economic development. The coal industry's contribution comes through a royalty system, which is a major source of government revenue. In 2022, the government raised the coal royalty rate to a range of 4% to 13.5% and adjusted the tariff classes based on calorific quality. Additionally, a progressive royalty system linked to the Coal Reference Price (HBA) was implemented. This new policy is considered risky, as it may decrease the profitability of coal mining companies. Therefore, research is needed to calculate the increase in royalty costs and assess the companies' financial performance in adapting to the policy changes. The analysis involves calculating the royalty costs and measuring the percentage increase after the new policy's implementation. Furthermore, the companies' profitability growth is evaluated using the net profit margin ratio, and the opportunities in the coal sales market are observed to enhance profitability. The research findings indicate a 17% increase in royalties for PT Bukit Asam, but this increase did not lead to a decline in the company's profitability. This is due to a rise in coal sales volume in 2022, which resulted in a 2.5% increase in the net profit margin. To further improve margins in the following years, the company is advised to expand coal export sales up to a 75% threshold, in accordance with the Domestic Market Obligation policy.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Royalti Batubara, Profitabilitas Perusahaan, Domestic Market Obligation
Subjects:	T Technology > TN Mining engineering. Metallurgy > TN1-997 Mining engineering. Metallurgy
Divisions:	03-Faculty of Engineering > 31201-Mining Engineering (S1)
Depositing User:	Rifqi Manu Arafiq
Date Deposited:	06 Sep 2024 06:55
Last Modified:	06 Sep 2024 06:55
URI:	http://repository.unsri.ac.id/id/eprint/156819

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