Public Policy Implication of Sand Mining Sector Dynamics in Indonesia

The aim of this paper is to reveal the dynamics of public policy implication of sand mining in Lumajang Regency. Public policy become a key point of investment movement. Qualitative with phenomenology approach is used. The finding of this paper is the system of SKAB becomes a problem source of sand tax leak take. Letting the column of the tonnage/volume of sand released blank became a strategy for miners to minimize the taxes they must submit to the BPRD, whereas it was the basis for taxation. Duplication of SKAB was what the authors believed as the main cause of a substantial sand tax leak where the taxpayers who were authorized by the BPRD should be able to be responsible for the SKAB. This research could be basic consideration for government to make sand mining public policy correction in order to improve regional original income (PAD).