The Government canceled the Regulation of the Minister of Energy and Mineral Resources No. 52 of 2017 on the profit-sharing contract (gross split) to provide certainty of indirect tax reimbursement incentives. Nevertheless, the incentive will still be given by the government.
"The (Regulation of Ministers) Gross Split has been evaluated, does not seem to need to be revised," said Deputy Minister of Energy and Mineral Resources Arcandra Tahar.
Arcandra Tahar
The government previously promised an indirect tax exemption incentive, including in production. However, for this type of tax incentive in the production period, should consider the economic count of oil and gas blocks. If under the economic count, oil and gas companies are entitled to incentives through additional revenue sharing.
In Government Regulation No. 53 of 2017 on the taxation of gross split contracts, which is clearly defined is no indirect taxation until the first oil production. However, for other incentives, this Government Regulation only states that further provisions on the provision of facilities shall be regulated by a Ministerial Regulation.
Therefore, the ESDM Ministry was previously considering to amend the Ministerial Regulation 52/2017 to add a clause on incremental incentives for split as compensation of indirect taxes already paid by oil and gas companies.
In Government Regulation No. 53 of 2017 on the taxation of gross split contracts, which is clearly defined is no indirect taxation until the first oil production. However, for other incentives, this Government Regulation only states that further provisions on the provision of facilities shall be regulated by a Ministerial Regulation.
Therefore, the ESDM Ministry was previously considering to amend the Ministerial Regulation 52/2017 to add a clause on incremental incentives for split as compensation of indirect taxes already paid by oil and gas companies.
However, according to Arcandra this is not required because Government Regulation 53/2017 has provided the legal basis and in the Ministerial Regulation Gross Split there has been a clause on the addition of split.
The clause referred to in the Regulation of the Minister of Gross Split namely Article 7 Paragraph 1. Exactly, this paragraph states that in the calculation of commercialization of the field or some field does not reach a certain economy, the Minister may assign an additional percentage of profit sharing to the contractor. So the addition of Split instead of the indirect tax payment can use this paragraph.
The clause referred to in the Regulation of the Minister of Gross Split namely Article 7 Paragraph 1. Exactly, this paragraph states that in the calculation of commercialization of the field or some field does not reach a certain economy, the Minister may assign an additional percentage of profit sharing to the contractor. So the addition of Split instead of the indirect tax payment can use this paragraph.
Marjolijn Wajong
Previously, Executive Director of Indonesian Petroleum Association (IPA) Marjolijn Wajong said that his side is still waiting for the regulation related to the addition of profit sharing as compensation for the payment of indirect taxes during the production period.
"This is very important and needed by investors so that the economic certainty of a oil and gas project can be more certain and maintained. IPA hopes that ESDM can publish the implementation regulation related to it as soon as possible, "he said.
In Government Regulation 53/2017 there are seven fiscal incentives granted by the government. In detail, the exemption from import duties on oil and gas operations, Value Added Tax (VAT) and Luxury Value Added Tax (PPnBM) is not collected on the acquisition and utilization of oil and gas products and services and income tax Article 22 is not levied on imports of goods oil and gas operations, 100% reduction in land and building tax (PBB), utilization of joint assets of oil and gas not subject to VAT, operating expenses as deductions of taxable income are extended to 10 years, and indirect head office costs are not subject to VAT.
IN INDONESIA
"This is very important and needed by investors so that the economic certainty of a oil and gas project can be more certain and maintained. IPA hopes that ESDM can publish the implementation regulation related to it as soon as possible, "he said.
In Government Regulation 53/2017 there are seven fiscal incentives granted by the government. In detail, the exemption from import duties on oil and gas operations, Value Added Tax (VAT) and Luxury Value Added Tax (PPnBM) is not collected on the acquisition and utilization of oil and gas products and services and income tax Article 22 is not levied on imports of goods oil and gas operations, 100% reduction in land and building tax (PBB), utilization of joint assets of oil and gas not subject to VAT, operating expenses as deductions of taxable income are extended to 10 years, and indirect head office costs are not subject to VAT.
IN INDONESIA
Peraturan Menteri Gross Split Batal Direvisi
Pemerintah batal merevisi Peraturan Menteri Energi dan Sumber Daya Mineral No 52 Tahun 2017 tentang kontrak bagi hasil (gross split) guna memberi kepastian insentif penggantian pajak tidak langsung. Meski demikian, insentif tersebut tetap akan diberikan pemerintah.
“Yang (Peraturan Menteri) Gross Split sudah dievaluasi, kelihatannya tidak perlu direvisi,” kata Wakil Menteri ESDM Arcandra Tahar.
Pemerintah sebelumnya menjanjikan adanya insentif pembebasan pajak tidak langsung, termasuk di masa produksi. Namun untuk insentif pajak jenis ini di masa produksi, harus mempertimbangkan hitungan keekonomian blok migas tersebut. Jika di bawah hitungan keekonomian, perusahaan migas berhak mendapat insentif melalui tambahan bagi hasil.
Dalam Peraturan Pemerintah No 53 Tahun 2017 tentang perpajakan kontrak gross split, yang diatur dengan jelas adalah tidak dipungutnya pajak tidak langsung sampai produksi minyak pertama. Namun, untuk insentif lainnya, Peraturan Pemerintah ini hanya menyatakan bahwa ketentuan lebih lanjut mengenai pemberian fasilitas diatur dengan Peraturan Menteri.
Untuk itu, Kementerian ESDM sebelumnya sedang mempertimbangkan untuk mengubah Peraturan Menteri 52/2017 untuk menambah klausul soal insentif tambahan bagi hasil (split) sebagai kompensasi pajak tidak langsung yang sudah dibayarkan perusahaan migas. Namun, menurut Arcandra hal ini tidak dibutuhkan karena Peraturan Pemerintah 53/ 2017 telah memberikan dasar hukum dan dalam Peraturan Menteri Gross Split telah terdapat klausul tentang penambahan split.
Klausul yang dimaksud dalam Peraturan Menteri Gross Split yakni Pasal 7 Ayat 1. Tepatnya, ayat ini menyatakan bahwa dalam hal perhitungan komersialisasi lapangan atau beberapa lapangan tidak mencapai keekonomian tertentu, Menteri dapat menetapkan tambahan persentase bagi hasil kepada kontraktor. Sehingga tambahan Split sebagai ganti pembayaran pajak tidak langsung bisa menggunakan ayat ini.
Sebelumnya, Direktur Eksekutif Indonesian Petroleum Association (IPA) Marjolijn Wajong menuturkan, pihaknya masih menunggu peraturan terkait penambahan bagi hasil sebagai kompensasi pembayaran pajak-pajak tidak langsung pada masa produksi.
“Hal ini sangat penting dan dibutuhkan oleh para investor sehingga kepastian keekonomian sebuah proyek migas dapat lebih pasti dan terjaga. IPA mengharapkan agar ESDM dapat menerbitkan peraturan pelaksanaan yang berkaitan dengan hal tersebut secepatnya,” kata dia.
Dalam Peraturan Pemerintah 53/2017 terdapat tujuh insentif fiskal yang diberikan oleh pemerintah. Rincinya, pembebasan bea masuk impor atas barang operasi migas, Pajak Pertambahan Nilai (PPn) dan Pajak Pertambahan Nilai Barang Mewah (PPnBM) tidak dipungut atas perolehan dan pemanfaatan barang dan jasa operasi migas, Pajak Penghasilan (PPh) Pasal 22 tidak dipungut atas impor barang operasi migas, pengurangan Pajak Bumi dan Bangunan (PBB) 100%, pemanfaatan aset bersama migas tidak kena PPN, biaya operasi sebagai pengurang pendapatan kena pajak diperpanjang menjadi 10 tahun, dan biaya tidak langsung kantor pusat tidak kena PPN.
Investor Daily, Page-9, Monday, Jan 29, 2018
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