Gross Split Oil and Gas Still Negotiable

The government continues to draft a regulation on tax schemes in a share-sharing contract for gross splits. Understandably, oil and gas contractors waiting for this tax regulation are highly anticipated oil and gas contractors. In order for this rule to be published soon, Deputy Minister of Energy and Mineral Resources (ESDM) Arcandra Tahar continues to ask the Ministry of Finance to issue a regulation on gross split tax.

Mardiasmo, Deputy Ministry of Finance, states, will make the rules that adopt Government Regulation No. 27/2017. That way, the government will not impose taxes during the exploration period. 

    While in times of exploitation, the government will only impose tax when it has reached the economic period. This means that when the initial production period, the contractors do not pay indirect tax such as Value Added Tax (VAT). However, the draft regulation is still contrary to the investor's proposal regarding gross split tax.

Mardiasmo stated, investors want during the period of exploration and exploitation is not taxable. He explained that the government still wants to impose taxes during the exploitation period, but only when the company has reached the project economy.

"If forever all projects are not subject to VAT and PBB, other taxes, this is looking for a solution," he explained, Tuesday (26/9).

In addition to asking for tax freedom, Mardiasmo said investors also asked not to get lost carry forward scheme. "This is not cost recovery, but it could be tax deducted, can be deducted," he said.

IN INDONESIA

Pajak Gross Split Migas Masih Dinegosiasi

Pemerintah terus merancang peraturan mengenai skema pajak dalam kontrak bagi hasil gross split. Maklum, kontraktor minyak dan gas saat menanti peraturan pajak ini sangat dinanti kontraktor migas. Supaya aturan ini bisa segera terbit, Wakil Menteri Energi dan Sumber Daya Mineral (ESDM) Arcandra Tahar terus meminta Kementerian Keuangan segera menerbitkan peraturan soal pajak gross split.

Mardiasmo, Wakil Kementerian Keuangan, menyatakan, akan membuat aturan yang mengadopsi Peraturan Pemerintah Nomor 27/2017. Dengan begitu, pemerintah tidak akan mengenakan pajak selama masa eksplorasi. Sementara di masa eksploitasi, pemerintah hanya akan mengenakan pajak ketika sudah mencapai masa keekonomian. 

    Ini berarti ketika masa awal produksi, para kontraktor tidak membayar indirect tax seperti Pajak Pertambahan Nilai (PPN). Namun rancangan peraturan tersebut masih bertentangan dengan usulan investor terkait pajak gross split. 

Mardiasmo menyatakan, investor ingin selama masa eksplorasi dan eksploitasi tidak terkena pajak. Dia menjelaskan, pemerintah tetap ingin mengenakan pajak selama masa eksploitasi, tapi hanya ketika perusahaan sudah mencapai keekonomian proyek. 

"Kalau selamanya semua proyek tidak dikenakan PPN dan PBB, tax lainnya, ini sedang mencari solusi," jelasnya, Selasa (26/9).

Selain meminta kebebasan pajak, Mardiasmo menyebut investor juga meminta tidak terkena skema lost carry forward. "Ini bukan cost recovery, tapi bisa jadi tax deducted, bisa dikurangkan,“ katanya.

Kontan, Page-18, Wednesday, Sept 27, 2017