Abstract
The obstacles in the processing and refining of mining materials in Indonesia are making theneed for support from various sectors, not least related to the purchase of anode sludge whichcontributes to taxes. Hence, this study purposed to analyse the elimination of value added taxon mining (anode sludge). This study used the legal research method which was conducted bytwo approaches namely the statutory and the conceptual approach. The results showed that ineliminating the Value Added Tax, the government could use the regular-end function.Moreover, the elimination of VAT can provide facilities for the development of the smelterindustry. On the other hand, the government can also use the basis that the tax collectionrequirements must not interfere with the country's economic development. Thus, it can beconcluded that the elimination of Value Added Tax related to mining goods (anode sludge) isan important study. Since it is able to provide the space for the development of the industry inmanaging their respective businesses.
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