Change in taxation policy in the Job Creation Law touches on one of the most important issues regarding the imposition of Value-AddedTax (VAT) on coal mining products. Decades of non-uniform taxation policies have resulted in disparities in the treatment of value-added tax by various coal mining companies. Thus, the impetus for the enactment of the omnibus law, known as the Job Creation Law, became the launching point for uniform VAT policies for coal mining entrepreneurs in Indonesia. A uniform VAT on coal is anticipated to promote equitable policies and generate revenue for the government. Nonetheless, the compliance of coal mining entrepreneurs is still in question due to the opaque coal trade traffic mechanism, and differences in production values have been formally reported to several government agencies that oversee them. Compliance monitoring is required so that the state does not incur losses due to increased coal exporters' refund requests. To prevent the emergence of tax loopholes due to actual conditions in the coal trade, various government agencies with authority to oversee coal trade traffic will collaborate so that the production and sales data obtained are compatible across agencies. Other efforts to increase compliance by focusing on strategic compliance factors can take the form of central government policies to provide VAT revenue sharing on coal with local governments, as well as encouragement to increase domestic coal use through incentive policies for downstream coal products. These policies can be a catalyst for increasing tax revenue from VAT and economic growth in Indonesia.