The government is considering extending the auction of oil and gas blocks for the first period of 2017. This will be done if government regulations (Government Regulation) on oil and gas contracts scheme for gross bills before the auction is completed on 27 November.
Director General of Oil and Gas at the Ministry of Energy and Mineral Resources Ego Syahrial said it hoped the government regulation governing taxation imposed in the gross split production sharing contract (PSC) could be issued before the auction closes.
The reason, although the incentives offered in the draft Government Regulation is welcomed by investors, legal black on white beleid is still needed.
"So, for example up to another week (Government Regulation gross split tax) has not come out. if necessary we extend (auction of oil and gas blocks), "he said in Jakarta, Thursday (16/11).
As it is known the government has held an auction of 15 oil and gas blocks since the middle of this year. As no one is interested, the auction period is then extended by the time limit of document access until November 20 and the entry of documents of participation maximum 27 November. So far, 19 oil and gas companies have taken the auction documents, but none have submitted any documents of participation.
Secretary of Oil and Gas Directorate Susyanto said that this is because the Government Regulation of gross split tax has not yet been issued.
"No one has entered the document yet. Hence oil and gas companies are still waiting for Government Regulation of gross split tax, "he said.
The block auctioned by the government recorded 15 blocks of oil and gas. 10 conventional oil and gas blocks and Ezra unconventional oil and gas blocks. A total of 10 blocks of oil and gas have the potential of oil reserves of about 830 million barrels and 22 trillion cubic feet of gas. While oil potential for five non-conventional oil and gas blocks is about 640 million barrels and 17 trillion cubic feet of gas.
For conventional oil and gas blocks auctioned through direct offerings are the Andaman I and Iaman Block II offshore Aceh, South Tuna offshore Natuna, Merak Lampung offshore and Banten-Lampung mainland, Pekawai offshore East Kalimantan, West Yamdena off beaches and mainland Maluku, and Kasuri III in West Papua.
While offered with regular auctions are the Block of Tongkol offshore Natuna, East Tanimbar off the coast of Maluku, and Mamberano on the mainland and off Papua monitor.
Furthermore, three unconventional oil and gas blocks auctioned through direct offerings are MNK Jambi I in Jambi, MNK II in Jambi and Sumatra, and GMB West Air Komering in South Sumatra. Finally, GMB Raja and GMB Bungamas in South Sumatra are offered through regular auctions.
For the progress of making Government Regulation of gross split tax, Susyanto explained, the design of the beleid has been completed. Currently, it is seeking the principal approval from the Head of State to begin the process of issuing the new regulation. Once approval is obtained, discussions will be made with the inter-ministerial committee (PAK).
Earlier, Deputy Minister of Energy and Mineral Resources Arcandra Tahar said, this Government Regulation will provide incentives for oil and gas companies. During the exploration period, oil and gas companies will be exempt from UN and Import Duty. Likewise for indirect taxes, oil and gas companies will not be charged during the exploration period, ie from the approval of the plan of development (POD) to first oil production.
"After that (from first oil to break even point / BEP), if the economy is not enough, then compensated with split," said Arcandra.
The economic level of this project is based on the calculations made during the compilation of POD.
Not only that, investors will also get the facility of deferring tax loss carry forward 10 years. This is because at the beginning of the oil and gas project, oil and gas companies have not yet earned revenue from the project. Furthermore, all expenses incurred until the first drops of oil are produced will be tax deductions for up to 10 years.
Licensing Simplification Meanwhile, the government continues to make it easier to raise national oil and gas investment. One of them is with the development of information system integration in the framework of granting of fiscal facility to the import of goods of operation for the purposes of Contractor Cooperation Contract (KKKS) for upstream oil and gas business activities by the Directorate General of Oil and Gas, Special Unit for Upstream Oil and Gas Business Activities (SKK Migas), and the Indonesian National Single Portal Portal Manager (INSW Government Regulation). Fiscal facility in question is the exemption of import duty, Import Value Added Tax (PPn) and Import Tax (PPh) Import.
Ego Syahrial said, Moreover, the peak of oil and gas business in Indonesia has passed in the Era 70s when production reached 1.7 million barrels per day (bpd). Therefore, the acceleration of administrative process and bureaucratic chain cutting need to be done to re-increase the upstream oil and gas sector investment. Because the oil and gas industry requires a long process to produce oil and gas, at least 10 years.
"Restoring it requires acceleration, can not carry on with business as usual," says Ego,
With this system, according to the Director General of Customs Heru Pambudi, the KKKS only need to submit a one-time document in submitting the application for the Proposal of Imported Goods (RKBI), Import Plan of Goods (RIB), up to the Decision Letter of Import Duty Exemption (BM) and Import Tax (PDRI).
Not only that, the total transactions conducted KKKS will be cut into two times with the time required to be only 24 working days.
Previously, oil and gas contractors had to apply to each of the agencies mentioned above. Thus, the total transactions reached six times to get the Masterlist Decree with total service time of 42 working days. Although, previously it and its KKKS have an integrated system, but the Directorate General of Oil and Gas, SKK Migas, and Government Regulation INSW has not been involved. This service can be utilized KKKS next year.
"For this first phase, piloting can be launched in March-April next year. Implementation, because usually testing takes 1-2 months, then normally the end of the first semester is life, "said Heru.
Until now, the provision of oil and gas facilities that have been issued by Customs in 2015 amounted to 1,392 decree with import value of USS 2.3 billion. Furthermore, this value increased in 2016 to US $ 3.9 billion in which issued 1,221 letters of decree.
In the future, the integration of this system is said to be expanded to connect with the Directorate General of Taxation, Directorate General of State Assets, and Directorate General of Budget, specifically for Upstream Oil and Gas Business activities. So it is expected to use data for the benefit of cost recovery, asset valuation of State Owned (BMN), and calculation of Oil and Gas Income Tax and oil and gas PNBP can be more accurate.
IN INDONESIA
Lelang Blok Migas Berpotensi Kembali Diperpanjang
Pemerintah mempertimbangkan untuk memperpanjang lelang blok minyak dan gas bumi periode pertama 2017. Hal ini akan dilakukan jika peraturan pemerintah (Peraturan Pemerintah) soal pajak kontrak migas skema bagi basil kotor (gross split) jelang Ielang selesai pada 27 November nanti.
Direktur Jenderal Minyak dan Gas Bumi Kementerian Energi dan Sumber Daya Mineral (ESDM) Ego Syahrial mengatakan, pihaknya berharap Peraturan Pemerintah yang mengatur soal perpajakan yang dikenakan dalam kontrak kerja sama (production sharing contract/ PSC) gross split dapat terbit sebelum lelang ditutup.
Pasalnya, meski insentif-insentif yang ditawarkan dalam draft Peraturan Pemerintah disambut baik oleh investor, legal hitam di atas putih beleid ini tetap dibutuhkan.
“Jadi, umpamanya sampai seminggu lagi (Peraturan Pemerintah pajak gross split) belum keluar. bila perlu kami perpanjang (lelang blok migas),” kata dia di Jakarta, Kamis (16/11).
Seperti diketahui pemerintah telah menggelar lelang 15 blok migas sejak tengah tahun ini. Karena tidak ada yang berminat, periode lelang kemudian diperpanjang dengan batas waktu akses dokumen sampai 20 November dan pemasukan dokumen partisipasi maksimal 27 November. Sejauh ini sebanyak 19 perusahaan migas sudah mengambil dokumen lelang, tetapi belum satu pun yang memasukkan dokumen partisipasi.
Sekretaris Ditjen Migas Susyanto sempat menuturkan, hal ini lantaran Peraturan Pemerintah pajak gross split belum terbit.
“Belum ada yang memasukkan dokumen. Makanya perusahan migas masih menunggu Peraturan Pemerintah pajak gross split,” ujarnya.
Adapun blok yang dilelang oleh pemerintah tercatat terdapat 15 blok migas. 10 blok migas konvensional dan Ezra blok migas nonkonvensional. Sebanyak 10 blok migas konvensional ini memiliki potensi cadangan minyak sekitar 830 juta barel dan gas 22 triliun kaki kubik. Sementara potensi minyak untuk lima blok migas nonkonvensional sekitar 640 juta barel dan gas 17 triliun kaki kubik.
Untuk blok migas konvensional yang dilelang melalui penawaran langsung adalah Blok Andaman I dan Andaman II di lepas pantai Aceh, South Tuna di lepas pantai Natuna, Merak Lampung di lepas pantai dan daratan Banten-Lampung, Pekawai di lepas pantai Kalimantan Timur, West Yamdena di lepas pantai dan daratan Maluku, dan Kasuri III di Papua Barat.
Sementara yang ditawarkan dengan lelang reguler yakni Blok Tongkol di lepas pantai Natuna, East Tanimbar di lepas pantai Maluku, dan Mamberano di daratan dan lepas pantau Papua.
Selanjutnya, tiga blok migas nonkonvensional dilelang melalui penawaran langsung adalah MNK Jambi I di Jambi, MNK II di Jambi dan Sumatera, serta GMB West Air Komering di Sumatera Selatan. Terakhir, GMB Raja dan GMB Bungamas di Sumatera Selatan ditawarkan melalui lelang reguler.
Untuk progres pembuatan Peraturan Pemerintah pajak gross split ini, Susyanto menjelaskan, rancangan beleidnya sudah selesai disusun. Saat ini, pihaknya sedang meminta persetujuan prinsip dari Kepala Negara untuk mulai proses penerbitan regulasi baru ini. Begitu persetujuan diperoleh, selanjutnya dilakukan pembahasan dengan panitia antar kementerian (PAK).
Sebelumnya, Wakil Menteri ESDM Arcandra Tahar mengatakan, Peraturan Pemerintah ini akan memberikan insentif bagi perusahaan migas. Selama masa eksplorasi, perusahaan migas akan dibebaskan dari PBB dan Bea Masuk. Demikian juga untuk pajak-pajak tidak langsung, perusahaan migas tidak akan dikenai selama masa eksplorasi, yakni dari persetujuan rencana pengembangan (plan of development/ POD) hingga produksi minyak pertama (first oil).
“Setelah itu (dari first oil hingga break even point/ BEP), kalau keekonomiannya tidak cukup, maka dikompensasikan dengan split,” tutur Arcandra.
Tingkat keekonomian proyek ini berdasarkan hitungan semasa menyusun POD.
Tidak hanya itu, investor juga akan memperoleh fasilitas penangguhan pembayaran pajak penghasilan (tax loss carry forward) 10 tahun. Hal ini lantaran pada awal proyek migas, perusahaan migas belum memperoleh pendapatan dari proyek yang dikerjakan. Selanjutnya, seluruh biaya yang dikeluarkan sampai dihasilkan tetes minyak pertama akan menjadi pengurang pajak sampai 10 tahun.
Penyederhanaan Perizinan Sementara itu, pemerintah terus memberikan kemudahan untuk menaikkan investasi migas nasional. Salah satunya yakni dengan pengembangan integrasi sistem informasi dalam rangka pemberian fasilitas fiskal terhadap impor barang operasi keperluan Kontraktor Kontrak Kerja Sama (KKKS) untuk kegiatan usaha hulu migas oleh Bea Cukai dengan Ditjen Migas, Satuan Kerja Khusus Pelaksana Kegiatan Usaha Hulu Minyak dan Gas Bumi (SKK Migas), dan Pengelola Portal Indonesia National Single window (Peraturan Pemerintah INSW). Fasilitas Fiskal yang dimaksud yakni pembebasan bea masuk, Pajak Pertambahan Nilai (PPn) Impor dan Pajak Pengashilan (PPh) Impor.
Ego Syahrial mengatakan, Apalagi puncak kejayaan bisnis migas di Indonesia telah lewat di Era 70-an ketika produksi mencapai 1,7 juta barel per hari (bph). Karenanya, percepatan proses administrasi dan pemangkasan rantai birokrasi perlu dilakukan untuk kembali meningkatkan investasi sektor hulu migas. Pasalnya, industri migas memerlukan proses panjang untuk bisa menghasilkan minyak dan gas bumi, setidaknya 10 tahun.
“Mengembalikan itu butuh percepatan, tidak bisa melaksanakan dengan business as usual,” kata Ego,
Dengan sistem ini, menurut Direktur Jenderal Bea Cukai Heru Pambudi, KKKS hanya perlu mengajukan dokumen satu kali saja dalam mengajukan permohonan pengajuan Rencana Kebutuhan Barang Impor (RKBI) , Rencana Impor Barang (RIB), sampai dengan Surat Keputusan Fasllitas Pembebasan Bea Masuk (BM) dan Pajak Dalam Rangka Impor (PDRI).
Tidak hanya itu, total transaksi yang dilakukan KKKS akan terpangkas menjadi dua kali saja dengan waktu yang dibutuhkan menjadi hanya 24 hari kerja.
Sebelumnya, kontraktor migas harus mengajukan permohonan ini ke masing-masing instansi tersebut di atas. Sehingga, total transaksi mencapai enam kali hingga mendapatkan Surat Keputusan Masterlist dengan total waktu pelayanan mencapai 42 hari kerja.
Walaupun, sebelumnya pihaknya dan KKKS telah memiliki sistem terintegrasi, namun Ditjen Migas, SKK Migas, dan Peraturan Pemerintah INSW belum terlibat. Layanan ini dapat dimanfaatkan KKKS pada tahun depan.
“Untuk tahap pertama ini, piloting sudah bisa di-launch Maret-April tahun depan. Implementasi, karena biasanya testing butuh 1-2 bulan, maka normalnya akhir semester satu sudah life,” kata Heru.
Sampai saat ini, pemberian fasilitas migas yang telah dikeluarkan oleh Bea Cukai pada 2015 sebanyak 1.392 surat keputusan dengan nilai impor USS 2,3 miliar. Selanjutnya, nilai ini meningkat pada 2016 menjadi US$ 3,9 miliar di mana diterbitkan 1.221 surat keputusan.
Ke depan, integrasi sistem ini disebutnya akan diperluas agar terhubung dengan Direktorat Jenderal Pajak, Direktorat Jenderal Kekayaan Negara, dan Direktorat Jenderal Anggaran, khusus untuk kegiatan Usaha Hulu Minyak dan Gas Bumi. Sehingga diharapkan ke dapannya pemanfaatan data untuk kepentingan cost recovery, penilaian asset Barang Milik Negara (BMN), serta penghitungan Pajak Penghasilan Migas dan PNBP migas dapat Iebih akurat.
Investor Daily, Page-9, Friday, Nov 17, 2017
No comments:
Post a Comment