The Government finally established Government Regulation no. 53 of 2017 concerning tax treatment on contracts of the scheme of gross profit sharing scheme (gross split). Along with the release of this regulation, the government also decided to close oil and gas block auction on December 29, 2017.
Deputy Minister of Energy and Mineral Resources (ESDM) Arcandra Tahar said the contents of the regulation is not different from the draft that has been proposed. The promised incentives are also not amended, including oil and gas companies will be given a 10-year tax loss carry forward and indirect tax exemption.
"Just like the draft, nothing changes, all the same as expected," he said.
Based on Government Regulation number 53/2017, the provision of tax loss carry forward is set forth in Article 18 Paragraph 2. This Article states that in the case of income after deduction of operating expenses, the compensation shall be offset with income starting next fiscal year up to 10 years.
Taxable income for contractors is calculated on the basis of net income less compensation for losses.
While other incentives are stated in Articles 25 to 27. In Article 25 mentioned there are fiscal facilities that can be obtained by the contractor at the exploration and exploitation stage until the start of production.
First, the exemption of import duty on the import of goods used during the operation. Second, the reduction of the land and building tax (PBB) amounts to 100% of the tax payable.
The next incentive is that there are no levies on Value Added Tax (VAT) or Value Added Tax and Sales Tax on Luxury Goods (PPnBM) payable related to the acquisition of taxable goods or services, import of taxable goods, the utilization of intangible taxable goods from outside the customs area within the customs area and/or the utilization of taxable services from outside the customs area within the customs area used in the framework of petroleum operations.
Finally, there is no collection of income tax (Government Regulation) Article 22 on the import of goods which have obtained facilities of exemption from import duty as referred to in paragraph 1 Letter a.
Furthermore, in the case of exploitation, there is excess capacity in the field processing facilities, transport, storage, and sales of contractors may utilize the excess capacity for other contractors to use based on the principle of cost sharing or the use of shared facilities.
The imposition of joint facility operating costs by the contractor in order to utilize the goods is allocated proportionally. Furthermore, the imposition of indirect cost allocation of head office is not subject to withholding of Government Regulation and is not subject to Government Regulation.
Article 25 also stipulates that taxation facilities which have been granted that the designation is not in the context of petroleum operations shall be paid. Then, the provision of facilities is regulated in ministerial regulations.
Arcandra said the incentives that would be regulated in this ministerial regulation is compensation of indirect taxes with additional profit sharing for contractors.
"In the Government Regulation, the relationship exists, based on the economics of the split. Maybe it could be linked, "he said.
Government Regulation number 53/2017 also provides details relating to the costs of deducting taxable income. Article 6 states that operating expenses covering exploration, exploitation and other categories that have been incurred can be calculated as deductible of taxable income.
Meanwhile, costs in other categories include the cost of moving oil and gas from the point of production to the point of delivery, the cost of postoperative activities and marketing costs. Then, the cost of reimbursing the investment to the previous contractor when the contract expires and other costs associated with petroleum operations.
Upstream Director of PT Pertamina Syamsu Alam welcomes the issue of tax regulation in this gross split contract. Beleid is judged to be able to improve the economy of upstream oil and gas projects.
"In the future, of course, we still have to be effective and efficient in managing oil and gas operations," he said.
Close Auction
Since the Government Regulation on Gross Split Tax has been set, the government will not extend the auction of the oil and gas block that ends on December 29, 2017. Unfortunately, he is reluctant to specify how many auction documents are re-entered by the oil and gas company, at least there are three documents.
"We close the auction. We are closed because the Government Regulation has been issued and there is no change, "he said.
As it is known, the government has expanded the third time auction of oil and gas blocks in the first phase of 2017. The oil and gas block auction continues to be postponed due to waiting for the government regulation that regulates the taxation of gross split oil and gas contract.
Not only that, in September, the government set Ministerial Regulation number 52/2017 which is a revision of Ministerial Regulation 8/2017 which became the basis of gross split oil and gas contract.
In the last announcement, the retrieval of the auction document of the oil and gas blocks is extended until December 24, 2017. Furthermore, the limit of the submission of tender documents shall be until 31 December 2017.
Initially, when it was announced in May, the deadline for an auction of oil and gas blocks of direct bidding scheme was set on July 19. The block auctioned by the government recorded 15 oil and gas blocks, 10 conventional oil and gas blocks and five 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 gas 17 trillion cubic feet.
oil and gas blocks auctioned
For conventional oil and gas blocks auctioned through direct offerings are the Andaman I Block and the Andaman II Block off the coast of Aceh, South Tuna Block off the Natuna coast, Lampung Merak Block offshore and Banten-Lampung mainland, Pekawai Block off the coast of East Kalimantan, West Yamdena Block offshore and mainland Maluku, and Kasuri III Block in West Papua.
While Blocks are offered with regular auctions namely Tongko Block offshore Natuna, East Tanimbar Block off the coast of Maluku, and Mamberano Block on the mainland and off Papua monitor.
Furthermore, three unconventional oil and gas blocks auctioned through direct offer were Block MNK Jambi I in Jambi, Block MNK II in Jambi and Sumatera, and West Air Komering GMB Block in South Sumatra. Finally, the GMB Raja and GMB Bungamas blocks in South Sumatra are offered through regular auctions.
IN INDONESIA
Pemerintah Terbitkan Peraturan Pemerintah Pajak Gross Split
Pemerintah akhirnya menetapkan Peraturan Pemerintah No. 53 Tahun 2017 tentang perlakuan pajak pada kontrak kerja sama skema bagi hasil kotor (gross split). Bersamaan dengan keluarnya regulasi ini, pemerintah juga memutuskan untuk menutup lelang blok migas pada 29 Desember 2017.
Wakil Menteri Energi dan Sumber Daya Mineral (ESDM) Arcandra Tahar mengatakan, isi dari peraturan tersebut tidak berbeda dengan draf yang telah diusulkan pihaknya. Insentif yang dijanjikan juga tidak diubah, diantaranya yakni perusahaan migas akan memperoleh penangguhan pembayaran pajak penghasilan (tax loss carry forward) selama 10 tahun dan pembebasan pajak-pajak tidak langsung.
“Sama seperti draft, tidak ada perubahan, semua sama sesuai harapan,” kata dia.
Berdasarkan Peraturan Pemerintah nomor 53/2017, ketentuan tax loss carry forward diatur pada Pasal 18 Ayat 2. Pasal ini menyatakan, dalam hal penghasilan setelah pengurangan biaya operasi didapat kerugian, maka dikompensasikan dengan penghasilan mulai tahun pajak berikutnya berturut-turut sampai dengan-10 tahun.
Penghasilan kena pajak bagi kontraktor dihitung berdasarkan penghasilan netto dikurangi dengan kompensasi kerugian. Sementara insentif lainnya dinyatakan dalam Pasal 25 hingga Pasal 27. Dalam Pasal 25 disebutkan terdapat fasilitas fiskal yang bisa didapatkan kontraktor pada tahap eksplorasi dan eksploitasi sampai mulai produksi.
Pertama, pembebasan pungutan bea masuk terhadap impor barang yang digunakan selama kegiatan operasi. Kedua, pengurangan pajak bumi dan bangunan (PBB) sebesar 100% dari pajak yang terutang.
Insentif berikutnya yakni tidak ada pungutan atas Pajak Pertambahan Nilai (PPN) atau Pajak Pertambahan Nilai dan pajak Penjualan terhadap Barang Mewah (PPnBM) yang terutang terkait perolehan barang atau jasa kena pajak, impor barang kena pajak, pemanfaatan barang kena pajak tidak berwujud dari luar daerah pabean di dalam daerah pabean dan atau pemanfaatan jasa kena pajak dari luar daerah pabean di dalam daerah pabean yang digunakan dalam rangka operasi perminyakan.
Terakhir, tidak dilakukan pemungutan pajak penghasilan (Peraturan Pemerintah) Pasal 22 atas impor barang yang telah memperoleh fasilitas pembebasan dari pungutan bea masuk sebagaimana dimaksud Ayat 1 Huruf a.
Selanjutnya, dalam hal pada eksploitasi terdapat kapasitas berlebih pada fasilitas pengolahan lapangan, pengangkutan, penyimpanan, dan penjualan kontraktor dapat memanfaatkan kelebihan kapasitas untuk digunakan kontraktor lainnya berdasarkan prinsip cost sharing atau penggunaan fasilitas bersama.
Pembebanan biaya operasi fasilitas bersama oleh kontraktor dalam rangka pemanfaatan barang dialokasikan secara proporsional. Lalu, pembebanan alokasi biaya tidak langsung kantor pusat tidak dilakukan pemotongan Peraturan Pemerintah dan tidak dikenai Peraturan Pemerintah.
Pasal 25 ini juga mengatur bahwa fasilitas perpajakan yang telah diberikan yang peruntukannya tidak dalam rangka operasi perminyakan wajib dibayar. Kemudian, pemberian fasilitas diatur dalam peraturan menteri.
Arcandra menyebutkan, insentif yang bakal diatur dalam peraturan menteri ini yakni kompensasi pajak-pajak tidak langsung dengan tambahan bagi hasil untuk kontraktor.
“Di Peraturan Pemerintah hubungannya ada, berdasarkan keekonomian pemberian split. Mungkin bisa dikaitkan,” ujarnya.
Peraturan Pemerintah nomor 53/2017 juga memberikan rincian terkait biaya-biaya yang menjadi pengurang penghasilan kena pajak. Pada Pasal 6 disebutkan bahwa biaya operasi meliputi kegiatan eksplorasi, eksploitasi dan kategori lainnya yang telah dikeluarkan dapat diperhitungkan sebagai pengurang penghasilan kena pajak.
Adapun, biaya dalam kategori lainnya termasuk biaya pemindahan migas dari titik produksi ke titik serah, biaya kegiatan pasca operasi dan biaya pemasaran. Kemudian, biaya penggantian investasi kepada kontraktor sebelumnya bila masa kontrak berakhir dan biaya lain yang terkait dengan kegiatan operasi perminyakan.
Direktur Hulu PT Pertamina Syamsu Alam menyambut baik keluarnya regulasi soal perpajakan dalam kontrak gross split ini. Beleid ini dinilainya bakal mampu memperbaiki keekonomian proyek-proyek hulu migas.
“Ke depan, tentu kami tetap harus efektif dan efisien dalam mengelola operasi migas," katanya.
Tutup Lelang
Karena Peraturan Pemerintah Pajak Gross Split telah ditetapkan, pemerintah tidak akan memperpanjang lelang blok migas yang berakhir pada 29 Desember 2017. Sayangnya, dia enggan merinci berapa banyak dokumen lelang yang dimasukkan kembali oleh perusahaan migas, minimal disebutnya terdapat tiga dokumen.
“Kami tutup lelangnya. Kami tutup karena Peraturan Pemerintah-nya sudah keluar dan tidak ada perubahan,” tuturnya.
Seperti diketahui, pemerintah sudah kali ketiga memperpanjang masa lelang blok migas tahap pertama 2017. Lelang blok migas terus ditunda penutupannya karena menunggu keluarnya peraturan pemerintah yang mengatur tentang perpajakan kontrak migas gross split.
Tidak hanya itu, pada September lalu, pemerintah menetapkan Peraturan Menteri nomor 52/2017 yang merupakan revisi Peraturan Menteri 8/2017 yang menjadi dasar kontrak migas gross split. Dalam pengumuman terakhir, pengambilan dokumen lelang blok migas diperpanjang hingga 24 Desember 2017. Selanjutnya batas pemasukann dokumen lelang diberi waktu hingga 31 Desem-
ber 2017.
Awalnya, ketika diumumkan dibuka pada Mei lalu, batas waktu lelang blok migas skema penawaran langsung ditetapkan pada 19 Juli. Adapun blok yang dilelang oleh pemerintah tercatat terdapat 15 blok migas, 10 blok migas konvensional dan lima 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 non-konvensional sekitar 640 juta barel dan gas 17 triliun kaki kubik.
Untuk blok migas konvensional yang dilelang melalui penawaran langsung adalah Blok Andaman I dan Blok Andaman II di lepas pantai Aceh, Blok South Tuna di lepas pantai Natuna, Blok Merak Iampung di lepas pantai dan daratan Banten-Lampung, Blok Pekawai di lepas pantai Kalimantan Timur, Blok West Yamdena di lepas pantai dan daratan Maluku, dan Blok Kasuri III di Papua Barat.
Sementara Blok yang ditawarkan dengan lelang reguler yakni Blok Tongko di lepas pantai Natuna, Blok East Tanimbar di lepas pantai Maluku, dan Blok Mamberano di daratan dan lepas pantau Papua.
Selanjutnya, tiga blok migas nonkonvensional dilelang melalui penawaran langsung adalah Blok MNK Jambi I di Jambi, Blok MNK II di Jambi dan Sumatera, serta Blok GMB West Air Komering di Sumatera Selatan. Terakhir, Blok GMB Raja dan GMB Bungamas di Sumatera Selatan ditawarkan melalui lelang reguler.
Media Indonesia, Page-17, Friday, Dec 29, 2017
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