Influence of PSC Changes in The Upstream Sector From Cost Recovery System into Gross Split Towards The Obligation to Pay Land and Building Tax

https://doi.org/10.22146/jmh.29240

Irine Handika Ikasari(1*)

(1) Universitas Gadjah Mada
(*) Corresponding Author

Abstract


Abstract

The scheme of profit sharing contracts has been significantly changed due to the enactment of Ministerial Regulation of Energy and Mineral Resources No. 8/2017 concerning the Gross Split Revenue Sharing Contract on January 16, 2017.This research focused on: First, the relationship between the change of PSC Cost Recovery form to PSC Gross Split with the mechanism of Administration of Land and Building Tax and its addressat; and Second relationship between change of PSC Cost Recovery form PSC Gross Split with procedure of Land and Building Tax calculation at exploration and exploitation stage.


Intisari

Skema kontrak bagi hasil mengalami perubahan yang sangat signifikan akibat diundangkannya Peraturan Menteri ESDM No. 8/2017 Tentang Kontrak Bagi Hasil Gross Split pada tanggal 16 Januari 2017. Penelitian ini difokuskan pada: Pertama, hubungan antara perubahan bentuk PSC Cost Recovery menjadi PSC Gross Split dengan mekanisme penatausahaan Pajak Bumi dan Bangunan dan addressat-nya; dan Kedua hubungan antara perubahan bentuk PSC Cost Recovery menjadi PSC Gross Split dengan tata cara perhitungan PBB pada tahap eksplorasi dan eksploitasi.



Keywords


petroleum; production sharing contract; land and building tax; cost recovery; gross split

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References

 

A.           Books

Lubiantara, Benny, 2012, Ekonomi Migas: Tinjauan Aspek Komersial Kontrak Migas, Gramedia, Jakarta.

 

B.            Research Results

Ariyati, Ety Syamsiah, 2010, Analisis Ketentuan-Ketentuan di Production Sharing Contract Indonesia dalam Kaitannya dengan Penerimaan Negara Minyak dan Gas Bumi, Thesis, Universitas of Indonesia.

Shobah, Shofia, 2015, Cost Recovery dalam Kontrak Kerjasama Minyak dan Gas Bumi di Indonesia Ditinjau dari Hukum Kontrak Internasional, Thesis, Faculty Law, Brawijaya University.

 

C.           Internet Articles

Soemanto, Ariana, and Annisa Deasy Ratnasari, “9 Fenomena Hulu Migas Indonesia, Peluang Memperbaiki Investasi dengan Kontrak Migas “Gross Split”, https://www.pinsentmasons.com/PDF/2017/Asia%20Pacific/Indonesias-new-Gross-Split-PSC.pdf, accessed on 11 September 2017.

 

D.           Government Regulations

Law Number 8 of 1971 concerning State Oil and Gas Development Companies (State Gazette of the Republic of Indonesia of 1971 Number 76, Supplement to the State Gazette of the Republic of Indonesia Number 2971).

Law Number 22 of 2001 concerning Oil and Gas (State Gazette of the Republic of Indonesia of 2001 Number 136, Supplement to the State Gazette of the Republic of Indonesia Number 4152).

Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax (State Gazette of the Republic of Indonesia of 2008 Number 133, Supplement to the State Gazette of the Republic of Indonesia Number 4893).

Government Regulation Number 79 of 2010 concerning Operating Costs Which Can Be Returned and Treatment of Income Tax in the Upstream Business Field of Oil and Gas (State Gazette of the Republic of Indonesia of 2010 Number 139, Supplement to the State Gazette of the Republic of Indonesia Number 5173).

Minister of Finance Regulation Number 124/PMK.02/2016 concerning Technical Guidelines for Accounting for Non-Tax State Revenues from Upstream Oil and Gas Business Activities (Official Gazette of the Republic of Indonesia Year 2016 Number 1176).

Minister of Finance Regulation Number 267/PM.011/2014 concerning Reduction of Land and Building Mining Sector Taxes for Petroleum and Natural Gas Mining (State Gazette of the Republic of Indonesia Year 2014 Number 2051).

Minister of Energy and Mineral Resources Regulation Number 08 of 2017 concerning Gross Split Production Sharing Contracts (Official Gazette of the Republic of Indonesia Year 20 17 Number 116).

 

E.            Court Verdict

Constitutional Court Verdict Number 36/PUU-X/2012 concerning the Testing of Law Number 22 Year 2001 concerning Oil and Gas towards the 1945 Constitution of the Republic of Indonesia, November 13, 2012.



DOI: https://doi.org/10.22146/jmh.29240

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