SKK Migas immediately provided clarification regarding the findings of the Supreme Audit Agency (BPK) worth US $ 1.16 billion for the calculation of oil and gas share sharing in 2015. In Summary of I / 2017 Semester Examination Results (IHPS), BPK still found cost- costs that should not be charged in the cost of oil and gas production returned by the government to the contractor (cost recovery).
In addition, BPK discovers the weaknesses of internal control and non-compliance with prevailing laws and regulations. The findings resulted in reduced non-tax state revenues (PNBP) of oil and gas from excessive cost recovery of 2015 worth US $ 956.04 million.
The state can not take advantage of tax funds worth US $ 209.25 million and the potential loss of imposition of fines or tax interest for the fiscal year 2015 worth US $ 11.45 million. Continuity of very low pressure compression rental contract or VLP compression rental service by VICO that is not covered by appropriate implementation guarantees in 2014.
Secretary of Special Unit for Upstream Oil and Gas Business Activities (SKK Migas) Arief Handoko said that the process of clarification is still running. Based on data from SKK Migas, the total findings of US $ 1.16 billion on profit sharing calculations in 2015 amounting to US $ 542.37 million are the issuance of a change of order on the EPC-1 contract of Banyu Urip field production facility, Block Cepu.
BPK assessed that the issuance of the change of order had not been approved by SKK Migas, exceeded the maximum limit, and did not consider the contractual and commercial aspects. In addition, there are penalties for unapplied workmanship as well as imposition of estimated cost charges that are not in accordance with the contract.
Then, there are findings from SKK Migas activities that have not yet audited the cost of Deepwater Asgard ship's drill farm out to the Gulf of Mexico for US $ 266 million. No audit has been conducted, according to the BPK, causing the imposition of the cost of farm out of the vessel has not been able to be reasonably believed.
The BPK also notes receipts other than the late fines of 17 contracted contractors (KKKS), which are income tax, dividend and royalty (PBDR) interest until 2015 worth US $ 209.25 million.
BPK also notes the imposition of fees for remuneration, pension contributions, incentive bonuses, insurance and income tax expense of Foreign Workers (TKA) amounting to US $ 89.94 million. The reasons for BPK's notes are that the charges are not in accordance with Supreme Court decisions, government regulations, Minister of Finance Regulations and Working Procedures (PTK) SKK Migas.
IN INDONESIA
SKK Migas Klarifikasi Temuan BPK
SKK Migas segera memberikan klarifikasi terkait dengan temuan Badan Pemeriksa Keuangan (BPK) senilai US$ 1,16 miliar atas perhitungan bagi hasil minyak dan gas bumi pada 2015. Dalam Ikhtisar Hasil Pemeriksaan Semester (IHPS) I/2017, BPK masih menemukan adanya biaya-biaya yang tidak seharusnya dibebankan dalam biaya produksi migas yang dikembalikan oleh pemerintah kepada kontraktor (cost recovery).
Selain itu, BPK menemukan kelemahan-kelemahan pengendalian internal serta ketidakpatuhan terhadap ketentuan dan perundangan yang berlaku. Temuan itu mengakibatkan berkurangnya pendapatan negara bukan pajak (PNBP) minyak dan gas bumi dari kelebihan pembebanan cost recovery 2015 senilai US$ 956,04 juta.
Negara pun tidak bisa memanfaatkan dana pajak senilai US$ 209,25 juta dan kehilangan potensi dari pengenaan denda atau bunga pajak untuk tahun pajak 2015 senilai US$ 11,45 juta. Kelangsungan pekerjaan kontrak sewa kompresi bertekanan sangat rendah atau VLP compression rental service oleh VICO yang tidak dilindungi jaminan pelaksanaan yang sesuai pada 2014.
Sekretaris Satuan Kerja Khusus Pelaksana Kegiatan Usaha Hulu Minyak dan Gas Bumi (SKK Migas) Arief Handoko mengatakan bahwa saat ini proses klarifikasi masih berjalan. Dari data SKK Migas mencatat total temuan sebesar US$ 1,16 miliar atas perhitungan bagi hasil pada 2015 dengan US$ 542,37 juta diantaranya merupakan penerbitan perubahan order atas kontrak EPC-1 fasilitas produksi lapangan Banyu Urip, Blok Cepu.
BPK menilai penerbitan perubahan order itu belum mendapat persetujuan SKK Migas, melebihi batas maksimal, dan tidak mempertilnbangkan aspek kontraktual dan komersial. Selain itu, terdapat denda keterlambatan pengerjaan yang belum dikenakan juga pembebanan biaya jumlah yang diperkirakan yang tidak sesuai dengan kontrak.
Kemudian, terdapat temuan dari kegiatan SKK Migas yang belum melakukan audit pembebanan biaya farm out kapal pengeboran Deepwater Asgard ke Teluk Meksiko senilai US$ 266 juta. Belum dilakukannya audit, menurut BPK, menyebabkan pembebanan biaya farm out kapal itu belum dapat diyakini kewajarannya.
BPK juga memberi catatan terhadap penerimaan selain denda keterlambatan belum dipungut dari 17 kontraktor kontrak kerja sama (KKKS), yakni berupa pajak penghasilan, bunga deviden dan royalti (PBDR) sampai 2015 senilai US$ 209,25 juta.
BPK pun memberi catatan pada pembebanan biaya atas remunerasi, iuran pensiun, bonus insentif, asuransi serta tunjangan pajak penghasilan Tenaga Kerja Asing (TKA) senilai US$ 89,94 juta. Alasan catatan BPK yakni pembebanan biaya-biaya itu tidak sesuai dengan putusan Mahkamah Agung, peraturan pemerintah, Peraturan Menteri Keuangan dan Pedoman Tata Kerja (PTK) SKK Migas.
Bisnis Indonesia, Page-30, Monday, October 16, 2017
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