Following the application of the gross production sharing contracts (production sharing contract / PSC) gross split, businesses upstream oil and gas among the new tax regime. Executive Director of the Indonesian Petroleum Association (IPA) Marjolijn Wajong hope the new government immediately issued a regulation governing the tax treatment of the upstream oil and gas after the publication of Regulation No.8 / 2017 on Contracts Gross Split.
The new beleid required given the Government Regulation No.79 / 2010 on Operation Costs Can Be Restored and Income Tax Treatment of the Upstream Oil and Gas only set the tax treatment of the PSC cost recovery.
In fact, with the enactment of gross PSC split on new working areas and work areas that will be out of contract, tax calculation automatically change. On gross PSC split, contractors no longer receive compensation operating costs. Thus, the tax reimbursement will no longer be applicable when using gross PSC split. "Hopefully, and maybe there will be a new beleid governing taxation," he said.
In addition to calculating the new tax scheme, businesses also ask for the revision of Chapter II of the gross income and deduction of income contractor in Government Regulation No. 79/2010 it. In that chapter touched on First Tranche Petroleum (FTP) and the equity to be split.
FTP is the volume of oil or gas are produced which can be taken before deducting operating cost recovery and production handling, while the equity to be split ie products that can be shared between the government and the contractor because of reduced FTP, return on operating costs and incentives, if any. The only component in the system contract cost recovery and are no longer applicable when the gross PSC split applied.
On the other hand, Article 31 of Law No. 22/2001 on Oil and Gas stipulates that enterprises or business entities conducting business fixed upstream obligated to pay state income in the form of tax and non-tax revenues. "We are still waiting for the regulation of the Ministry of Finance," he said.
Separately, President Director of PT Pertamina Hulu Energi Mount Sardjono Hadi said, for the company is still using the tax provision in a regulation that the current tax regime changes are expected to make the economics better on upstream capital-intensive projects. Source Business Unit Special Upstream Oil and Gas (SKK Migas) said last week it had carried out discussions with the Directorate General of Budget (DJA) and the Directorate General of Taxation [DGT) of the Ministry of Finance related to taxation and income tax calculations (VAT ) for gross PSC split.
Later, the government will issue regulations governing the tax treatment for gross PSC split in order to attract investment through the application of gross PSC split. "The plan will be set in a separate government regulation for gross split. The discussion will be conducted in the near future, "he said.
While waiting for the process of drafting a regulation, taxation on ONWJ that have effectively apply the gross split will refer to Article 11 and Article 13 of Regulation 79/2010 which regulates the operating costs. "For a time, the treatment costs are taken into account as tax deductibility will adopt the provisions of Government Regulation 79/2010 on Operating Costs," he said
IN INDONESIAN
Pelaku Usaha Tunggu Rezim Pajak Baru
Direktur Eksekutif Indonesian Petroleum Association (IPA) Marjolijn Wajong
Menyusul penerapan kontrak bagi hasil kotor (production sharing contract/PSC) gross split, pelaku usaha hulu minyak dan gas bumi menanti rezim pajak baru. Direktur Eksekutif Indonesian Petroleum Association (IPA) Marjolijn Wajong berharap pemerintah segera mengeluarkan beleid baru yang mengatur perlakuan pajak terhadap industri hulu minyak dan gas bumi pasca penerbitan Peraturan Menteri No.8/2017 tentang Kontrak Gross Split.
Beleid baru tersebut diperlukan mengingat Peraturan Pemerintah No.79/2010 tentang Biaya Operasi yang Bisa Dikembalikan dan Perlakuan Pajak Penghasilan terhadap Industri Hulu Minyak dan Gas Bumi hanya mengatur perlakuan pajak terhadap PSC cost recovery.
Padahal, dengan berlakunya PSC gross split pada wilayah kerja baru dan wilayah kerja yang akan habis masa kontraknya, perhitungan pajak secara otomatis berubah. Pada PSC gross split, kontraktor tidak lagi mendapat penggantian biaya operasi. Dengan demikian, pajak reimbursement tidak akan lagi bisa diterapkan ketika menggunakan PSC gross split. “Semoga dan mungkin akan ada beleid baru yang mengatur perpajakan ,” ujarnya.
Selain skema penghitungan pajak baru, pelaku usaha juga meminta revisi Bab II tentang penghasilan kotor dan pengurang penghasilan kontraktor dalam Peraturan Pemerintah No. 79 /2010 itu. Dalam bab tersebut disinggung tentang first tranche petroleum (FTP) dan equity to be split.
FTP merupakan volume minyak atau gas yang diproduksi yang dapat diambil sebelum dikurangi pengembalian biaya operasi dan penanganan produksi, sedangkan equity to be split yakni produk yang bisa dibagi antara pemerintah dan kontraktor karena telah dikurangi FTP, pengembalian biaya operasi dan insentif, bila ada. Komponen tersebut hanya ada dalam sistem kontrak cost recovery dan tidak lagi berlaku ketika PSC gross split diterapkan.
Di sisi lain, Pasal 31 Undang-Undang No. 22/2001 tentang Minyak dan Gas Bumi mengatur bahwa badan usaha atau badan usaha tetap yang melaksanakan kegiatan usaha hulu wajib membayar penerimaan negara yang berupa pajak dan penerimaan negara bukan pajak. “Kami masih menunggu peraturan dari Kementerian Keuangan,” katanya.
Secara terpisah, Presiden Direktur PT Pertamina Hulu Energi Gunung Sardjono Hadi mengatakan, untuk saat ini pihaknya masih menggunakan ketentuan pajak dalam beleid yang berlaku saat Perubahan rezim pajak diharapkan bisa membuat keekonomian yang lebih baik pada proyek hulu yang padat modal. Sumber Bisnis di Satuan Kerja Khusus Pelaksana Kegiatan Usaha Hulu Minyak dan Gas Bumi (SKK Migas) mengungkapkan pekan lalu telah dilakukan diskusi dengan Direktorat Jenderal Anggaran (DJA) dan Direktorat Jenderal Pajak [DJP) Kementerian Keuangan terkait dengan pengenaan pajak dan perhitungan pajak penghasilan (PPh) untuk PSC gross split.
Nantinya, pemerintah akan menerbitkan peraturan pemerintah yang mengatur perlakuan perpajakan bagi PSC gross split guna menarik investasi melalui penerapan PSC gross split. “Rencananya akan diatur dalam Peraturan Pemerintah tersendiri untuk gross split. Pembahasannya akan dilakukan dalam waktu dekat ini,” katanya.
Sambil menanti proses penyusunan beleid tersebut, pengenaan pajak pada Blok ONWJ yang telah efektif menerapkan gross split akan mengacu pada Pasal 11 hingga Pasal 13 PP 79/2010 yang mengatur tentang biaya operasi. “Untuk sementara waktu, perlakuan biaya-biaya yang diperhitungkan sebagai tax deductibility akan mengadopsi dari ketentuan Peraturan Pemerintah 79/2010 mengenai Biaya Operasi,” katanya
Bisnis Indonesia, Page-30, Thursday, Feb, 23, 2017
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