Abstract: Through this research to provide an analysis of a policy related to international Taxation in Indonesia. After the issuance of Law no. 4 of 2009 issued by the Government has a very significant impact on the future of the economy of other countries, especially on the import of Nickel raw material, which is the main material for various businesses such as automotive and others. Other countries Producers need raw materials for Nickel and different types of minerals from Indonesia.