DUALISME KETENTUAN COST RECOVERY SEBAGAI DASAR PUNGUTAN NEGARA PADA INDUSTRI HULU MIGAS
DOI:
https://doi.org/10.25123/vej.v7i1.3740Keywords:
Corporate Income Tax, State-Revenue, Production Sharing Contract.Abstract
This article traces and describes the changes made from time to time, to the calculation and determination of government share, as obtained from corporate revenues and tax deducted based on Production Sharing Contract, as used in the Indonesian natural gas and oil sector. Qualitative data is gathered by performing a legal audit and literature review. The issue discussed here is the disagreement existing between the government and contractor regarding the calculation of recoverable cost (based on the Production Sharing Contract) and amount of corporate income tax imposed based on the prevailing tax law. Based on the review of legal materials and literature, the recommended action is to harmonize these two different tax-revenue schemes.
References
Buku:
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Artikel dalam Jurnal:
Chandranegara I.S., Desain Konstitusional Hukum Migas untuk Sebesar-besarnya Kemakmuran Rakyat, Jurnal Konstitusi, Vol. 14, No. 4, 2017.
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Pustaka Primer:
Undang-undang Nomor 8 Tahun 1971 tentang Perusahaan Pertambangan Minyak dan Gas Bumi Negara
Undang-Undang Nomor 20 tahun 1997 tentang Penerimaan Negara Bukan Pajak (PNPB).
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Permen ESDM No 8 Tahun 2017 mengenai kebijakan mengganti skema PSC (Production Sharing Contract) atau Cost Recovery menjadi skema Gross Split.
Pustaka dalam bentuk CD-ROM:
Ariana Novizas Shebubakar, Penerapan Hukum Pajak terhadap Uplift dalam Sektor Migas di Indonesia, Disertasi, Universitas Indonesia, 2016.
Ocktarani, Analisis Kebijaka Pajak pada Industri Minyak dan Gas Bumi Guna Mendorong Investasi, Perbandingan dengan Malaysia dan Thailand, Tesis, Universitas Indonesia, 2016, hal 93-96.
Pustaka berasal dari situs internet:
Badan Pemeriksa Keuangan RI, 2017, Pengawasan atas Pendapatan Bagi Hasil Migas Perlu Dilakukan dengan optimal, diunduh dari https://www.bpk.go.id/news/pengawasan-atas-pendapatan-bagi-hasil-migas-perlu-dilakukan-secara-optimal pada 18 Juni 2020
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PricewaterhouseCoopers, The Pressure in on Investor Survey of the Indonesian Oil and Gas Industry, Jakarta, Mei, 2010.
Pustaka yang tidak dipublikasi:
Gunadi, Sambutan Pengantar dalam Diskusi Disinsentif Fiskal dalam Proses Bisnis Hulu Migas, Tax Centre Universitas Indonesia, November 2016, tidak dipublikasikan
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