Contractors are still hesitant to take oil and gas blocks using a gross split-sharing scheme because up to now there is no tax regulation on the new scheme.
Executive Director of Indonesian Petroleum Association (IPA) Marjolijn Wajong said that the government needs to revise some regulations in upstream oil and gas to make it more attractive to investors.
Marjolijn pointed out, Minister of Energy and Mineral Resources Regulation no. 8/2017 on the Gross Split Revenue Contract which has not set the tax system on the type of cooperation contract. The beleid has been in effect since the beginning of this year. The terms of the gross profit sharing scheme substitute the profit-sharing contract with a cost recovery operation (cost recovery).
"There are still some regulations that are considered necessary to be considered in order to withdraw investment in upstream oil and gas in Indonesia. One of the things we highlighted is Ministerial Regulation 8/2017 on the Gross Revenue Contract
"Split, especially in terms of taxation," her said
On the other hand, the government has recently revised Government Regulation no. 79/2010 on Refundable Operating Costs and the Treatment of Income Tax on Upstream Oil and Gas Business Activities, which has been considered an investment disincentive.
Then the regulation was revised to Government Regulation no. 27/2017. Through the regulation, oil and gas business actors can get some incentives such as tax facilities and choice of sharing for dynamic results. However, in Government Regulation 27/2017 only regulated for the type of production sharing contract (PSC) cost recovery.
In fact, for new oil and gas block contracts to be signed under Regulation of Minister of Energy and Mineral Resources no. 8/2017 will use the contract Gross split which is now still set about the imposition of tax.
The unpublished rules on taxation have caused uncertainty in calculating the tax, especially for contractors of cooperation contracts (KKKS) already and will sign new contracts with gross split scheme. As is known, Minister of EMR Ignasius Jonan has assigned eight working areas that will expire his contract to Pertamina.
These eight working areas will use a gross split contract. Since the issuance, there is one working area that already uses gross split, ie Offshore North West Java (ONWJ) Block operated by PT Pertamina Hulu Energi ONWJ.
"Government Regulation 27/2017 as a revision of Government Regulation 79/2010 does not regulate taxation on PSC gross split. This condition has the potential to confuse KKKS already and who will sign the PSC gross split, "her said.
IMMEDIATE RELEASE
He hopes that the government can soon issue new rules on taxation in the gross split scheme. Thus, investors can calculate the economic level of oil and gas blocks management offered by the government through the auction of the working area.
In 2015 and 2016, no new contracts for oil and gas block development have been signed. In 2015, the government offers 14 oil and gas blocks and in 2016 17 oil and gas blocks. Meanwhile, investment trends continue to fall. Based on data from the Special Unit for Upstream Oil and Gas Business Activities (SKK Migas), in the first half of 2010, the investment reached US $ 7.74 billion. Then, in the I / 2016 semester of US $ S, 6S billion.
In the first half of 2017, upstream oil and gas investment of 29% or US $ 3.98 billion from the target of US $ 13.8 billion. When compared to the realization in 2016, the achievement of upstream investment this year is greater in percentage, but smaller its actual achievement by the difference of US $ 1.67.
As is known, the government extended the period of document retrieval and return of tender documents and from July to September. From the data of the Ministry of Energy and Mineral Resources (ESDM), there are seven working areas that have been documented.
Four blocks are offered through a direct offer of the Andaman I Block with a document, the Andaman Block II with five documents, one document accessible from the Pekawai Block and one document in the West Yamdena Block. The remainder, two documents from the East Tanimbar Block and each one document from the Tongkol Block and Mamberamo Block are offered through a regular auction
"We hope to be resolved soon to support the ongoing process of new auction work areas so that potential contractors can calculate the economic level more precisely," he said.
Previously, in the Plenary Cabinet Meeting on the topic of RAPBN 2018 at the State Palace, President Joko Widodo reminded the ministers to be careful in issuing new rules. Jokowi stressed that the Ministerial Regulation should create ease in the business world, whether to invest or expand.
Although he did not mention specifically, he cited the ESDM ministry as having not yet facilitated investment with a more investment-friendly regulation.
"In ESDM for example, what I see in one or two months is not responded well by investors, because it is considered to inhibit investment. This please be given notes and also other Ministerial Regulations. Be careful, "said the President.
IN INDONESIA
Perpajakan Gross Split Menjadi Kendala
Kontraktor masih ragu untuk mengambil blok minyak dan gas bumi yang menggunakan skema bagi hasil kotor atau gross split karena hingga saat ini belum ada peraturan perpajakan soal skema baru itu.
Direktur Eksekutif Indonesian Petroleum Association (IPA) Marjolijn Wajong mengatakan bahwa pemerintah perlu merevisi beberapa regulasi di hulu minyak dan gas bumi agar semakin menarik bagi para investor.
Marjolijn mencontohkan, Peraturan Menteri ESDM No. 8/2017 tentang Kontrak Bagi Hasil Gross Split yang belum mengatur sistem perpajakan pada jenis kontrak kerja sama tersebut. Beleid itu telah berlaku sejak awal tahun ini. Ketentuan skema bagi hasil kotor menggantikan kontrak bagi hasil dengan biaya operasi yang dapat dikembalikan (cost recovery).
“Masih ada beberapa regulasi yang dianggap perlu untuk diperhatikan demi menarik kembali investasi di hulu migas di Indonesia. Salah satu yang kami soroti adalah Peraturan Menteri 8/2017 tentang Kontrak Bagi Hasil Gross
"Split, khususnya dalam hal perpajakan,” ujarnya
Di sisi lain, pemerintah belum lama ini telah merevisi Peraturan Pemerintah No. 79/2010 tentang Biaya Operasi yang Dapat Dikembalikan dan Perlakuan Pajak Penghasilan terhadap Kegiatan Usaha Hulu Migas, yang selama ini dianggap disinsentif investasi.
Kemudian aturan itu direvisi menjadi Peraturan Pemerintah No. 27/2017. Melalui aturan itu, pelaku usaha migas bisa mendapatkan beberapa insentif seperti fasilitas perpajakan dan pilihan penggunaan bagi hasil dinamis. Namun, dalam Peraturan Pemerintah 27/2017 hanya diatur untuk jenis kontrak bagi hasil produksi (production sharing contract/PSC) cost recovery.
Padahal, untuk kontrak-kontrak baru blok migas yang akan ditandatangani berdasarkan Peraturan Menteri ESDM No. 8/2017 akan menggunakan kontrak
gross split yang kini masih diatur tentang pengenaan pajaknya.
Belum terbitnya aturan tentang perpajakan menyebabkan ketidakpastian perhitungan pajak khususnya bagi kontraktor kontrak kerja sama (KKKS) yang sudah dan akan menandatangani kontrak baru dengan skema gross split. Seperti diketahui, Menteri ESDM Ignasius Jonan telah menugaskan delapan wilayah kerja yang akan habis masa kontraknya kepada Pertamina.
Delapan wilayah kerja ini nantinya akan menggunakan kontrak gross split. Sejak diterbitkan, terdapat satu wilayah kerja yang sudah menggunakan gross split, yakni Blok Offshore North West Java (ONWJ) yang dioperasikan oleh PT Pertamina Hulu Energi ONWJ.
“Peraturan Pemerintah 27/2017 sebagai revisi dari Peraturan Pemerintah 79/2010 tidak mengatur soal perpajakan pada PSC gross split. Kondisi ini berpotensi membingungkan KKKS yang sudah dan yang akan menandatangani PSC gross split,” katanya.
SEGERA TERBIT
Dia berharap agar pemerintah bisa segera menerbitkan aturan baru tentang perpajakan dalam skema gross split. Dengan demikian, para investor bisa menghitung tingkat keekonomian pengelolaan blok migas yang ditawarkan pemerintah melalui lelang wilayah kerja.
Pada 2015 dan 2016, belum ada kontrak baru pengembangan blok migas yang ditandatangani. Pada 2015, pemerintah menawarkan 14 blok migas dan pada 2016 17 blok migas. Sementara itu, tren investasi terus turun. Berdasarkan data Satuan Kerja Khusus Pelaksana Kegiatan Usaha Hulu Minyak dan Gas Bumi (SKK Migas), pada semester 1/201 5, investasi yang tercapai sebesar US$7,74 miliar. Kemudian, pada semester I/2016 sebesar US$S,6S miliar.
Pada semester I/2017, investasi hulu migas 29% gatau US$ 3,98 miliar dari target yakni US$ 13,8 miliar. Jika dibandingkan dengan realisasi pada 2016, capaian investasi hulu tahun ini lebih besar persentasenya, tetapi lebih kecil capaian aktualnya dengan selisih US$ 1,67.
Seperti diketahui, pemerintah memperpanjang jangka waktu pengambilan dokumen dan pengembalian dokumen lelang dan semula Juli menjadi September Dari data Kementerian Energi dan Sumber Daya Mineral (ESDM), terdapat tujuh wilayah kerja yang telah diambil dokumennya.
Adapun, empat blok di antaranya ditawarkan melalui penawaran langsung yakni Blok Andaman I dengan satu dokumen, Blok Andaman II dengan lima dokumen, satu dokumen diakses dari Blok Pekawai dan satu dokumen di Blok West Yamdena. Sisanya, dua dokumen dari Blok East Tanimbar dan masing-masing satu dokumen dari Blok Tongkol dan Blok Mamberamo yang ditawarkan melalui lelang reguler
“Kami berharap bisa segera diselesaikan agar dapat mendukung proses lelang wilayah kerja baru yang sedang berlangsung sehingga calon kontraktor dapat menghitung tingkat keekonomian secara lebih tepat,” katanya.
Sebelumnya, dalam Sidang Kabinet Paripurna dengan topik RAPBN 2018 di Istana Negara, Presiden Joko Widodo mengingatkan agar para menteri berhati-hati dalam menerbitkan aturan baru. Jokowi menekankan bahwa Peraturan Menteri harus menciptakan kemudahan dalam dunia usaha, baik untuk berinvestasi maupun berekspansi.
Meskipun dia tidak menyebut secara spesifik, dia mencontohkan kementerian ESDM yang dianggap belum memfasilitasi penanaman modal dengan regulasi yang lebih ramah terhadap investasi.
“Di ESDM misalnya, yang saya lihat dalam satu dua bulan ini direspons tidak baik oleh investor, karena dianggap menghambat investasi. ini tolong diberikan catatan dan juga Peraturan Menteri yang lain. Hati-hati,” kata Presiden.
Kompas, Page-18, Tuesday, July 25, 2017
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