ESDM Cancel Revising Gross Split Rules

    Ministry of Energy and Mineral Resources (ESMD) canceled the revision of Minister of Energy and Mineral Resources Regulation No. 8/2017 on Gross Split Revenue Contract. This revision was originally intended to align Government Regulation (PP) No. 58 of 2017 on Tax Treatment on Upstream Oil and Gas Business Activities with Gross Split Distribution Contract. This gross split tax rule is valid since it was enacted on 28 December 2017.

    In the regulation, the government also regulates the taxation facilities in the exploitation period that can be given to the contractor based on the economic level in the form of additional profit sharing for the contractor. 

    In addition, in the gross split tax rules, the government regulates the loss of carry forward for 10 years. There is also indirect tax exemption until the first oil and gas fields are produced.

Arcandra Tahar

    Deputy Minister of EMR, Arcandra Tahar called the consideration to cancel the revision of gross split in order to maintain investment certainty.

"Our gross split has been evaluated again, it seems unnecessary to be revised, if added as if uncertain," explained Arcandra.

    Furthermore, Arcandra said the regulation regarding the addition to the aforementioned is quite clearly stated in the Government Regulation on gross split tax. So there is no need to add a special clause in Ministerial Regulation concerning gross split.

     Later the addition of the revenue share will be determined based on the minister's discretion. With this certainty is expected to increase oil and gas investment.

IN INDONESIA

ESDM Batal Merevisi Aturan Gross Split

    Kementerian Energi dan Sumber Daya Mineral (ESMD) batal revisi Peraturan Menteri ESDM No 8/2017 tentang Kontrak Bagi Hasil Gross Split. Revisi ini semula bertujuan untuk menyelaraskan Peraturan Pemerintah (PP) 58 Tahun 2017 tentang Perlakuan Perpajakan Pada Kegiatan Usaha Hulu Migas Dengan Kontrak Bagi Hasil Gross Split. Aturan pajak gross split ini berlaku sejak diundangkan pada tanggal 28 Desember 2017 lalu.

Dalam regulasi tersebut, pemerintah juga mengatur tentang fasilitas perpajakan di masa eksploitasi yang bisa diberikan kepada kontraktor berdasarkan tingkat keekonomian yakni berupa tambahan bagi hasil (split) bagi kontraktor. 

     Selain itu, dalam aturan pajak gross split, pemerintah mengatur tentang loss carry forward selama 10 tahun. Ada juga pembebasan pajak tidak langsung (indirect tax) sampai ladang minyak dan gas berproduksi pertama kali.

Wakil Menteri ESDM, Arcandra Tahar menyebut pertimbangan membatalkan revisi gross split demi menjaga kepastian investasi.

"Gross split kami sudah evaluasi lagi, kelihatannya tidak perlu direvisi. Kalau ditambah seolah-olah tidak pasti," jelas Arcandra.

    Lebih lanjut Arcandra mengatakan aturan mengenai penambahan bagi hasi sudah cukup jelas tercantum dalam Peraturan Pemerintah tentang pajak gross split. Sehingga tidak perlu penambahan klausul khusus dalam Peraturan Menteri tentang gross split. 

     Nantinya penambahan bagi hasil tersebut akan ditentukan berdasarkan diskresi menteri. Dengan kepastian ini diharapkan bisa meningkatkan investasi migas.

Kontan, Page-14, Monday, Jan 29, 2018