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

Irine Handika Ikasari

doi:10.22146/jmh.29240

Abstract

AbstractThe 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.IntisariSkema 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.

Highlights

Intisari Skema kontrak bagi hasil mengalami perubahan yang sangat signifikan akibat diundangkannya Permen ESDM No 8/2017 Tentang Kontrak Bagi Hasil Gross Split pada tanggal 16 Januari 2017
The petroleum downstream industry is related to the distribution chain to ensure oil reaches all of its consumers, while the upstream industry includes exploration and exploitation, which is related to the stages of finding, finding, and extracting crude oil from the wellhead
In the upstream industry there is a legal relationship arising from access to petroleum between the Government as the representation of the state and the Investor

Summary

Introduction

Intisari Skema kontrak bagi hasil mengalami perubahan yang sangat signifikan akibat diundangkannya Permen ESDM No 8/2017 Tentang Kontrak Bagi Hasil Gross Split pada tanggal 16 Januari 2017.

Results

Conclusion