Gross Split Rules Completed This Month

        The government is finalizing a government regulation on taxation of oil and gas revenues with a gross split scheme. The rule is targeted to take effect later this month

Deputy Minister of Energy and Mineral Resources (ESDM) Arcandra Tahar said that the regulation is awaited by contractors of cooperation contracts (KKKS) which are interested in oil and gas blocks offered by the government. Therefore, the rule gives certainty to the KKKS.

The discussion of the rules took place intensively. This week his side will meet with the relevant parties, including the Ministry of Finance. Arcandra hopes that the incentives given for oil and gas activities in accordance with Government Regulation No. 27 of 2017 also apply to the scheme for gross split.

For example, granting tax incentives during the exploration period such as exemption from import duty or the import of goods used in the framework of petroleum operations. Also, a 100% reduction in Building Land Tax (PBB) from Land Tax Building oil and gas is payable during the exploration period.

In Government Regulation No. 27 of 2017, contractors are required to bring capital and technology and bear risks in the implementation of petroleum operations under a cooperative contract in a work area.

In addition, all goods and equipment purchased by the contractor in the framework of petroleum operations become state-owned goods which is government-run and managed by SKK Migas. 

     To increase production and to guarantee state revenue, the government can set oil and gas revenue sharing as well as the form and scale of incentives for upstream oil and gas business activities. The Government Regulation stipulates that ministers can set the scale of the sliding scale split on the cooperation contract

IN INDONESIA

Aturan Gross Split Rampung Bulan Ini

Pemerintah sedang merampungkan peraturan pemerintah tentang perpajakan bagi hasil migas dengan skema gross split. Aturan itu ditargetkan berlaku akhir bulan ini.

Wakil Menteri Energi dan Sumber Daya Mineral (ESDM) Arcandra Tahar menuturkan, aturan tersebut ditunggu-tunggu kontraktor kontrak kerja sama (KKKS) yang meminati blok-blok migas yang ditawarkan pemerintah. Sebab, aturan itu memberi kepastian pada KKKS.

Pembahasan aturan berlangsung secara intensif. Pekan ini pihaknya akan bertemu dengan pihak-pihak terkait, termasuk Kementerian Keuangan. Arcandra berharap sejumlah insentif yang diberikan untuk kegiatan migas yang sesuai ketentuan Peraturan Pemerintah Nomor 27 Tahun 2017 juga berlaku untuk skema bagi hasil gross split. 

Misalnya, pemberian insentif perpajakan pada masa eksplorasi seperti pembebasan pemungutan bea masuk atau impor barang yang digunakan dalam rangka operasi perminyakan. Juga, pengurangan Pajak Bumi Bangunan (PBB) 100 persen dari Pajak Bumi Bangunan migas yang terutang selama masa eksplorasi. 

Dalam Peraturan Pemerintah No 27 Tahun 2017, kontraktor wajib membawa modal dan teknologi serta menanggung risiko dalam rangka pelaksanaan operasi perminyakan berdasar kontrak kerja sama pada suatu wilayah kerja.

Selain itu, seluruh barang dan peralatan yang dibeli kontraktor dalam rangka operasi perminyakan menjadi barang milik negara yang pembinaannya dilakukan pemerintah dan dikelola SKK Migas. 

    Untuk meningkatkan produksi dan menjamin penerimaan negara, pemerintah dapat menetapkan bagi hasil migas serta bentuk dan besaran insentif kegiatan usaha hulu migas. Peraturan Pemerintah tersebut menegaskan, menteri dapat menetapkan besaran bagi hasil yang dinamis (sliding scale split) pada kontrak kerja sama

Jawa Pos, Page-5, Monday, July 10, 2017