Government Fix Tax Gross Split

Oil and gas contract rules

The Indonesian Petroleum Association (IPA) has asked the government to issue a tax regulation if it wants to use a gross split scheme. Because if using the previous tax system oil and gas activities will not be economical.

IPA Executive Director Marjolijn Wajong said, with the existence of a new contract system, the government should also issue new tax rules. Moreover, the government is currently auctioning 15 Oil and Gas Blocks using a gross split scheme.

So far, taxation in gross split is still subject to the taxation of cost recovery that is subject to value added tax (VAT), income tax (PPh) and import tax. "IPA argues it would be nice if the tax regulations are clear when investors consider taking new blocks through the auction of oil and gas blocks," said Marjolijn

According to her, input from the IPA was reportedly will be followed up by the government. "In the near future the government will formulate Government Regulation (PP) on tax in the gross split scheme," her said.

Deputy Minister of Energy and Mineral Resources (EMR), Arcandra Tahar revealed, the government will issue a PP similar to the PP. 79 of 2010 on Refundable Operating Costs and Tax Treatment for Upstream Oil and Gas Industry. "There will be a PP like PP 79/2010, if PP 79 for cost recovery, if this is specific to gross split," said Arcandra.

The ESDM Ministry and the Ministry of Finance are discussing the draft PP on taxes for the gross split scheme. After the Eid al-Fitr holiday, the government will summon business actors to discuss together the draft regulation.

Oil and gas business actors welcomed the plan to issue tax rules for gross split. Gunung Sardjono Hadi, President Director of Pertamina Hulu Energi, said that the tax regulation is important for upstream oil and gas actors, especially those using the gross split scheme.

And so far there is no clear rule about the taxation of gross split contracts. "It is very necessary to have a special tax regulation of gross split, because now there is no reference," said Gunung.

If the clear tax rules do not go up, Mount predicts, the use of gross split scheme will affect the economy of oil and gas field. "If there is a tax rule, it is expected that the oil and gas field's economy can be more attractive," he said.

IN INDONESIA

Pemerintah Tetapkan Pajak Gross Split

Indonesian Petroleum Association (IPA) meminta pemerintah menerbitkan aturan soal perpajakan jika ingin memakai skema gross split. Sebab jika memakai sistem perpajakan sebelumnya kegiatan migas tidak akan ekonomis.

Direktur Eksekutif IPA Marjolijn Wajong menyebutkan, dengan adanya sistem kontrak baru, sebaiknya pemerintah juga menerbitkan aturan perpajakan yang baru. Apalagi saat ini pemerintah sedang melakukan lelang 15 Blok Migas dengan menggunakan skema gross split.

Sejauh ini perpajakan dalam gross split masih mengikuti perpajakan cost recovery yakni dikenakan pajak pertambahan nilai (PPN), pajak penghasilan (PPh) dan pajak impor. "IPA berpendapat alangkah baiknya kalau peraturan perpajakan sudah jelas pada saat investor mempertimbangkan akan mengambil blok baru melalui lelang blok migas," kata Marjolijn

Menurut dia, masukan dari IPA teiisebut kabarnya akan ditindaklanjuti oleh pemerintah. "Dalam waktu dekat pemerintah akan merumuskan Peraturan Pemerintah (PP) soal pajak dalam skema gross split," ungkap dia.

Wakil Menteri Energi dan Sumber Daya Mineral (ESDM), Arcandra Tahar mengungkapkan, pemerintah akan menerbitkan PP yang mirip dengan PP No. 79 tahun 2010 tentang Biaya Operasi yang Dapat Dikembalikan dan Perlakuan Perpajakan Bagi Industri Hulu Migas. "Nanti ada PP seperti PP 79/2010, kalau PP 79 untuk cost recovery, kalau ini khusus untuk gross split," ujar Arcandra.

Kementerian ESDM dan Kementerian Keuangan sedang membahas rancangan PP mengenai pajak untuk skema gross split ini. Setelah libur Hari Raya Idul Fitri nanti, pemerintah akan memanggil pelaku usaha untuk membahas bersama rancangan PP tersebut. 

Pelaku usaha migas menyambut baik rencana penerbitan aturan perpajakan untuk gross split. Gunung Sardjono Hadi, Presiden Direktur Pertamina Hulu Energi, menyebutkan, aturan perpajakan ini penting bagi pelaku hulu migas terutama yang menggunakan skema gross split.

Dan sejauh ini memang belum ada aturan yang jelas soal perpajakan kontrak gross split. "Sangat perlu peraturan perpajakan khusus gross split. Karena memang saat ini belum ada acuannya," kata Gunung.

Jika aturan pajak yang jelas tidak kunjung terbit, Gunung memprediksi, penggunaan skema gross split akan mempengaruhi keekonomian lapangan migas. "Kalau ada aturan pajak diharapkan keekonomian lapangan migas bisa lebih menarik," ujarnya.

Kontan, Page-14, Friday, June 23, 2017