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description Journal article public Jurnal Ilmiah Universitas Bakrie

Analyses of Production Sharing Contract and Taxation Aspects in Oil and Gas Upstream Industry in Indonesia

Siti Kamilia Albaar
Published February 2016

Abstract

Oil and gas is an important commodity. Mining of oil and gas is one of Indonesia's most important economic sectors. Data showed that oil and gas revenue is the main source of government revenue in PNBP tax revenue. Therefore, this study aims to understand the Production Sharing Contract (PSC) because oil and gas upstream business activities in Indonesia are performed based on PSC. This scheme optimizes the state revenue and also protects from high risk exposure especially in the exploration phase. Besides, this study also identify the taxation aspect. For the calculation where the costs in calculating taxable income should be interpreted the same as costs are calculated based on the contract of PSC. Furthermore, tax issues that currently oil and gas upstream industry face five major issues that affect oil and natural gas upstream business activities. . There are tax treaty (P3B), land and building tax (PBB) offshore, value added tax (VAT), import VAT, and tax for use the facilities between Contractors. And also analyze the effectively of taxation based on tax issues. Keywords: Oil and Gas Upstream Industry, Production Sharing Contract, Tax BIBLIOGRAPHY Badan Pengelola Usaha Hilir Minyak dan Gas Bumi. (2009). Blueprint BPH Migas. Access October 01, 2015. Deloitte. (2013). Oil and Gas Taxation In Indonesia, London. Departemen Energi dan Sumber Daya Mineral. (2004). Pedoman dan Pola Tetap kebijakan Pemanfaatan Gas Bumi Nasional 2004/2005; Blueprint Implementasi Undang-Undang No. 22 tahun 2001 tentang Minyak dan Gas Bumi. Access October 01, 2015. Direktorat Jenderal Minyak dan gas Bumi. (2008). Cadangan Minyak Bumi Indonesia. Departemen Energi dan Sumber Daya Mineral. Direktorat Jenderal Pajak. (1983), Masalah Perpajakan Dalam Dunia Minyak dan Gas Bumi Indonesia. Jakarta. Cresswell, John W. (1994). Research Design-Qualitative & Quantitative Approaches. New Delhi. Effendie, SoelchanArief. (2000), ”Analisis Kebijakan Perpajakan Pada Bentuk Usaha Tetap (BUT) Kontrak Production Sharing Minyak dan Gas Bumi Dalam Kaitannya Dengan Penetapan Tax Treaty di Indonesia”, thesis Program Studi Magister Akuntansi, Program Pascasarjana Ekonomi Universitas Indonesia. Gutomo, Prayudo, (2008). Potensi Migas dan Pengembangan SDM Daerah, Jawa Timur. Hasan, Madjedi. (2009), Kontrak Minyak dan Gas Bumi Berazas Keadilan dan Kepastian Hukum. Jakarta : Fikahati Aneska. Harahap, Abdul Asri. (2004). Paradigma Baru Perpajakan Indonesia: Perspektif Ekonomi-Politik. Jakarta. HS, Salim. (2007). Hukum Pertambangan Di Indonesia, Edisi Revisi. Jakarta. Johnston, Daniel. (1994). International Petroleum Fiscal Systems and Production Sharing Contracts, Tulsa. Johannes, Rene (Desember, 2014) “Oil and Gas in Indonesia. Investment and taxation Guide”. PDF Presentation at PWC Kantor Pelayanan Pajak Badan dan Orang Asing. (2001). Tinjauan Tentang Industri Minyak dan Gas Bumi di Indonesia. Kuncoro, M. (2007). Membangun Industri Indonesia: Identifikasi Masalah dan Reformasi Kebijakan. Pidato Pengukuhan Guru Besar Fakultas Ekonomi UGM. Rapa, Terbuka Majelis Guru Besar Universitas Gajah Mada. Yogyakarta. Liberti. (2008), Modernisasi dan Reformasi Pelayanan Perpajakan, Berdasarkan Undang-undang Baru. Elex Media Komputindo. Miles, M.

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