Finally, President Joko Widodo also signed Government Regulation (PP) no. 27 / 2017. This beleid is a revision of Government Regulation No. 89/2010 on Refundable Operating Costs and the Treatment of Income Taxes in Upstream Oil and Gas Business Fields. Secretary of the Directorate General of Oil and Gas of the Ministry of Energy and Mineral Resources (ESDM) Susyanto explained, PP. 27/2017 it applies only to contracts with production sharing contract (PSC) system using cost recovery.
"PP No. 27/2017 substitute PP No. 79/2010. So only for cost recovery PSC," said Susyanto.
Crucial point in it is the minister has the authority to determine the results of dynamic or sliding scale split. In addition, the minister can also provide tax holiday with the provisions of taxation and approved by the Minister of Finance. In the new rules, the government inserted a new clause on tax facilities.
Article 26 A states that at the exploration stage, oil and gas contractors obtain an exemption from import duty on the import of goods. Then, there are four criteria that are not levied by value added tax and sales tax on luxury goods.
First acquisition of goods subject to certain taxes or services subject to certain taxes. Second, the import of goods subject to certain taxes. Third, the utilization of certain intangible taxable goods from outside the customs area within the customs area. Fourth, the utilization of services subject to certain taxes from outside the customs area within the customs area.
Rules derived from the Executive Director of Indonesia Petroleum Association (IPA) Marjolijn Wajong said the oil and gas industry players are still waiting for the derivative rules as the implementation of PP 27/2017 to see the impact.
"Currently we are still doing a thorough review of the contents of PP. 27/2017. "But there are some things we've seen right now," Marjolijn said
IPA highlights several important points, namely there is the intention of the government to improve the oil and gas business climate by providing some tax facilities during the exploration period. Unfortunately, the facilities for the exploitation or production stage can only be given based on the government's consideration.
That is, there is no certainty for the contractor to get the tax facilities in the exploitation period. Whereas the contractor should see the overall economy of oil and gas business from exploration to exploitation.
This is important in order to decide whether to explore exploration or not, "explained Marjolijn.
He also highlighted the tax facilities provided by the government in PP no. 27/2017 is because they still have to wait for Regulation of the Minister of Finance. As a result IPA considers the new provisions are not strong enough to attract upstream oil and gas investment in Indonesia.
"Although it appears that PP No.27 / 2017 is better than PP. 79/2010. But it has not met the IPA proposal to improve the attractiveness of oil and gas investment in Indonesia, "said Marjolijn.
IN INDONESIA
Insentif Pajak Mulai dari Masa Eksplorasi
Akhirnya, Presiden Joko Widodo meneken juga Peraturan Pemerintah (PP) No. 27/ 2017. Beleid ini merupakan revisi PP N0 89/2010 tentang Biaya Operasi yang Dapat Dikembalikan dan Perlakuan Pajak Penghasilan di Bidang Usaha Hulu Minyak dan Gas Bumi. Sekretaris Direktorat Jenderal Minyak dan Gas Bumi Kementerian Energi dan Sumber Daya Mineral (ESDM) Susyanto menjelaskan, PP No. 27/2017 itu hanya berlaku untuk kontrak dengan sistem production sharing contract (PSC) dengan menggunakan cost recovery.
"PP No. 27/2017 pengganti PP No. 79/2010. Jadi hanya untuk PSC cost recovery," kata Susyanto.
Poin krusial di dalamnya adalah menteri mempunyai kewenangan menentukan bagi hasil dinamis atau sliding scale split. Selain itu, menteri juga bisa memberikan tax holiday dengan ketentuan perpajakan dan disetujui Menteri Keuangan. Dalam aturan baru, pemerintah menyelipkan klausul baru tentang fasilitas perpajakan.
Pasal 26 A menyebutkan, pada tahap eksplorasi, kontraktor migas memperoleh fasilitas pembebasan pungutan bea masuk atas impor barang. Kemudian, ada empat kriteria yang tidak dipungut pajak pertambahan nilai dan pajak penjualan atas barang mewah.
Pertama perolehan barang terkena pajak tertentu atau jasa terkena pajak tertentu. Kedua, impor barang terkena pajak tertentu. Ketiga, pemanfaatan barang terkena pajak tidak berwujud tertentu dari luar daerah pabean di dalam daerah pabean. Keempat, pemanfaatan jasa terkena pajak tertentu dari Iuar daerah pabean di dalam daerah pabean.
Aturan turunan Direktur Eksekutif Indonesia Petroleum Association (IPA) Marjolijn Wajong mengatakan, pelaku industri migas masih menunggu aturan turunan sebagai implementasi PP 27/2017 tersebut untuk melihat dampaknya.
“Saat ini kami masih melakukan kajian menyeluruh terhadap isi PP No. 27/2017. "Tapi ada beberapa hal yang sudah kami lihat saat ini," ujar Marjolijn
IPA menyoroti beberapa poin penting, yakni ada niat pemerintah mau memperbaiki iklim bisnis migas dengan memberikan beberapa fasilitas perpajakan pada masa eksplorasi. Sayang, fasilitas untuk tahap eksploitasi atau produksi tersebut baru bisa diberikan berdasarkan pertimbangan pemerintah.
Artinya, belum ada kepastian bagi kontraktor mendapatkan fasilitas perpajakan tersebut pada masa eksploitasi. Padahal kontraktor harus meIihat keseluruhan keekonomian usaha migas dari masa eksplorasi sampai eksploitasi.
Ini penting agar dapat memutuskan apakah akan melakukan eksplorasi eksplorasi atau tidak, "jelas Marjolijn.
Ia juga menyoroti fasilitas perpajakan yang diberikan pemerintah dalam PP No. 27/2017 ini karena masih harus menunggu Peraturan Menteri Keuangan. Alhasil IPA menganggap ketentuan baru tersebut belum cukup kuat menarik investasi hulu migas di Indonesia.
“Walaupun kelihatannya PP No.27/2017 lebih baik daripada PP No. 79/2010. Tapi belum memenuhi usulan IPA untuk memperbaiki daya tarik investasi migas di Indonesia, " kata Marjolijn.
Kontan, Page-14, Wednesday, July 5, 2017
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