The Ministry of Finance affirmed state revenue received by the government through tax rules for the scheme oil and gas sharing contracts with gross split schemes will not change.
Deputy Finance Minister Mardiasmo said the portion of government revenue posts will only experience a shift. According to him, through the gross split rules will make the tax revenue is reduced. But on the other hand this is compensated by an increase in non-tax state revenue (PNBP).
No potential is reduced, just shifting from tax to PNBP. What makes (as if) decreases is the shift as the gross split of its PNBP rises, but the tax goes down. But actually still the same (acceptance) of the government he said on Tuesday (17/10). Mardiasmo explained that with the gross split scheme, the government take part consists of income tax (VAT), PNBP and indirect tax: in the form of Value Added Tax (VAT) and Land and Building Tax (PBB).
Tax revenue that has the potential to decrease, namely the income tax because the rate changed from 35% to 25%. This is influenced by changes in the tax system to prevailing or regular rates change over time. In addition, the government plans provides incentives in the form of removal of indirect taxes, particularly the UN, for activities that are still under exploration. As for the VAT, we still Try to do as in the Government Regulation (PP) cost recovery according to the economy, "said Mardiasmo.
On the other hand, the government is also still weighing whether to cross indirect taxes as well for its activities in the course of exploitation. To be sure, the government is preparing a way for the share received by the government does not go down or at least the same as the previous tax scheme.
"This (PPh) down, we now try whether the number of taxpayers will rise, with the taxpayer plus indirect tax (VAT and PBB) also fell. That government take must remain, at least equal to cost recovery, "he added.
Earlier, Minister of Energy and Mineral Resources (ESDM) Ignatius Jonan asked the Ministry of Finance to speed up the formulation of Government Regulation (PP) related to the taxation of the scheme for gross split. Because, although this rule applies to new contracts, but the rules of taxation are still awaited by entrepreneurs in the upstream sector.
IN INDONESIA
Pakai Gross Split, Penerimaan Bergeser
Kementerian Keuangan menegaskan penerimaan negara yang diterima pemerintah melalui aturan perpajakan untuk skema kontrak bagi hasil minyak dan gas bumi dengan skema gross split tak akan berubah.
Wakil Menteri Keuangan Mardiasmo mengatakan porsi pos penerimaan pemerintah hanya akan mengalami pergeseran. Menurutnya, melalui aturan gross split akan membuat penerimaan pajak berkurang. Tapi di sisi lain ini dikompensasi oleh kenaikan penerimaan negara bukan pajak (PNBP).
Tidak ada potensi berkurang, cuma bergeser dari pajak ke PNBP. Yang membuat (seolah) berkurang adalah pergeseran karena gross split PNBP-nya naik, tapi pajaknya turun. Tetapi sebenarnya masih sama (penerimaan) pemerintah katanya Selasa (17/10). Mardiasmo menjelaskan, dengan skema gross split, penerimaan bagian pemerintah (government take) terdiri dari pajak penghasilan (PPN), PNBP dan indirect tax: berupa pajak pertambahan nilai (PPN) dan Pajak Bumi dan Bangunan (PBB).
Penerimaan pajak yang berpotensi turun, yaitu PPh lantaran tarifnya berubah dari 35% menjadi 25%. Hal ini dipengaruhi oleh perubahan sistem pajak menjadi prevailing atau tarif biasa berubah dari waktu ke waktu. Selain itu, pemerintah berencana
memberikan insentif berupa penghapusan indirect tax, khususnya PBB, bagi kegiatan yang masih dalam masa eksplorasi. Sementara untuk PPN-nya, Kami tetap Coba untuk dilakukan seperti di Peraturan Pemerintah (PP) cost recovery sesuai keekonomiannya," ujar Mardiasmo.
Di sisi lain, pemerintah juga masih menimbang apakah akan mengilangkan indirect tax juga untuk kegiatan yang dalam masa eksploitasi. Yang pasti, pemerintah sedang menyusun cara agar bagian yang diterima pemerintah tidak turun atau minimal sama dengan skema pajak sebelumnya.
“lni (PPh) turun, sekarang kami coba apakah jumlah Wajib Pajaknya akan naik, dengan Wajib Pajak plus indirect tax (PPN dan PBB) juga turun. ltu government take harus tetap, minimal sama dengan cost recovery," tambahnya.
Sebelumnya, Menteri Energi dan Sumber Daya Mineral (ESDM) Ignasius Jonan meminta Kementerian Keuangan mempercepat pembuatan Peraturan Pemerintah (PP) terkait perpajakan skema bagi hasil gross split. Sebab, meski aturan ini berlaku untuk kontrak baru, tapi aturan perpajakannya tetap ditunggu oleh pengusaha di sektor hulu.
Kontan, Page-2, Thursday, October 19, 2017
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