In this paper, in order to reduce the indentation rolling resistance of a belt conveyor and improve its operation efficiency, the indentation rolling resistance of a belt conveyor is studied. Firstly, the theoretical calculation of the indentation rolling resistance caused by the contact between a conveyor belt and an idler is studied. Additionally, the expression of the indentation rolling resistance including the multi-element Maxwell relaxation modulus is simplified and deduced using the assumption of small deformation, and the steps of iterative calculation of the indentation rolling resistance through setting the initial values are designed. Then, the multi-component Maxwell relaxation modulus function of the conveyor belt tested in the previous work of the authors is substituted into COMSOL 5.6 finite element software, and the stress distribution caused by the contact between the conveyor belt and the idler under different working conditions is analyzed. Also, a series of measures to reduce the indentation rolling resistance are found through the laws presented by the simulation results. Finally, the experimental study of the indentation rolling resistance is carried out using the indentation rolling resistance testing device from our research group. By comparing the experimental results for the indentation rolling resistance under different working conditions with the theoretical calculation results for the indentation rolling resistance, it was found that the relative error was less than 13%, which proved the feasibility of the indentation rolling resistance and relaxation modulus testing method, as well as the theoretical calculation method for indentation rolling resistance.