ESDM accommodates the proposal to strike a deemed profit in a gross split
The government is still fixing the tax rule of the contract for the gross split. However, at the time of this discussion, there are concerns from oil and gas business actors that will burden business actors in the upstream sector. In the document of the proposed Indonesian Petroleum Association (IPA), there are concerns related to the plan of applying the supposedly beneficial income (special norm) or deemed profit.
This IPA concern is delivered to the Ministry of Finance, Ministry of Energy and Mineral Resources (ESDM), SKK Migas, until Directorate General of Oil and Gas. This method is considered to have the potential to increase the contractor's economic burden, since the same percentage of deemed profit can not describe all the characteristics of the working unit of oil and gas. In addition, deemed profit method can also affect the Contractor Cooperation Contract (KKKS), which must pay tax even though still in a losing position.
The deemed profit method can also impact on double tax payments on the same income as the authority in the country of origin has the potential to refuse the payment of income tax in Indonesia as a tax credit in the country of origin. IPA also strongly hopes the Indonesian government is considering keeping the current tax regime in the oil and gas sector.
The plan was successful, the government accommodated the proposed IPA. Director of Upstream Oil and Gas Development of the Ministry of Energy and Mineral Resources, Tunggal said deemed profit method will not be applied in the gross split tax regulation.
"We do not need to talk about it, because the word Deputy Minister of Finance, deemed profit is forgotten, it's not talking anymore.
the usual, but the taxes for the oil and gas sector, "said Tunggal, Monday (2/10).
Tunggal explains, in the method of deemed profit income assumptions set. For example a company's earnings of 100, then it can be set to 50. That is taxes imposed only on income 50 not 100. Tax exemption This method will not be applied in the gross split tax, because according to TunggaI not in accordance with the scheme a gross split sharing contract that no longer uses assumptions.
"So do not count on the assumption, the point is split at the beginning," said Tunggal.
In addition, deemed profit method can not be applied to foreign oil and gas companies in Indonesia. The reason is not all foreign companies come from countries that set tax treaty.
"The problem is there is an existing company agreement / tax treaty, some are not.That is acceptable or not, it's a matter of tax rules," said Sole
Currently the government is more focused on the demand for IPA to exempt the tax either during the exploration or exploitation period. The Ministry of ESDM also gave the green light at the request of this IPA. However, the Ministry of Finance still has not agreed on the proposal.
"If the Government Regulation number 27ada words can be given," he said.
In addition, the government also still has not agreed to set a deadline in loss carry forward method. In the tax rules, the deadline for loss carry forward is only for five years. While exploration activities can last for 10 years-15 years.
Hence the Ministry of Energy and Mineral Resources will conduct a meeting with related parties to discuss the gross split tax regulation on Wednesday (4/10).
"The Deputy Minister asked to invite BKF again to ESDM on Wednesday to discuss the progress to where, because it has not been decided," said Tunggal.
Previously, Deputy Ministry of Finance (Ministry of Finance) Mardiasmo states, will create a rule that embraces Government Regulation No. 27/2017. That way, the government will not impose taxes during the exploration period. While in times of exploitation, the government will only impose tax when it has reached the economic period. This means that when the initial production period, the contractors do not pay indirect tax such as Value Added Tax (VAT).
However, the draft regulation is still in conflict with the investor's proposal. Mardiasmo stated, investors want during the period of exploration and exploitation is not taxable. He explained that the government still wants to impose taxes during the exploitation period, but only when the company has reached the project economy.
IN INDONESIA
Deemed Profit ditolak di Revisi Aturan Gross Split
ESDM akomodir usulan untuk coret penghitungan norma khusus (deemed profit) di gross split
Pemerintah masih memperbaiki aturan pajak kontrak bagi hasil gross split. Namun di saat pembahasan ini, muncul kekhawatiran dari pelaku usaha minyak dan gas yang nantinya akan memberatkan pelaku usaha di sektor hulu. Dalam dokumen usulan Indonesian Petroleum Association (IPA), ada kekhawatiran terkait rencana penerapan penghasilan yang dianggap mengguntungkan (norma khusus) atau deemed profit.
Kekhawatiran IPA ini disampaikan ke Kementerian Keuangan, Kementerian Energi dan Sumber Daya Mineral (ESDM), SKK Migas, hingga Ditjen Migas. Metode ini dinilai akan berpotensi meningkatkan beban ekonomi kontraktor, karena persentase deemed profit yang sama tidak dapat menggambarkan seluruh karakteristik unit wilayah kerja Migas. Selain itu, metode deemed profit juga bisa berdampak pada Kontraktor Kontrak Kerja Sama (KKKS), yang harus membayar pajak meski masih pada posisi merugi.
Metode deemed profit juga bisa berdampak pada pembayaran pajak ganda pada pendapatan yang sama mengingat otoritas di negara asal berpotensi menolak pembayaran pajak penghasilan di Indonesia sebagai tax credit di negara asal. IPA juga sangat berharap pemerintah Indonesia mempertimbangkan untuk tetap mempertahankan rezim pajak yang saat ini berlaku di sektor migas.
Rencana berhasil, pemerintah mengakomodir usulan IPA. Direktur Pembinaan Hulu Migas Kementerian ESDM, Tunggal bilang metode deemed profit tidak akan diterapkan dalam aturan pajak gross split.
"Kita tidak perlu bicara itu, karena kata Wakil Menteri Keuangan, deemed profit dilupakan, sudah tidak bicara itu lagi. Kami bicara pajak yang biasa, tapi pajak untuk bidang migas," jelas Tunggal, Senin (2/10).
Tunggal menjelaskan, dalam metode deemed profit asumsi pendapatan ditetapkan. Misalnya pendapatan sebuah perusahaan sebesar 100, maka bisa ditetapkan menjadi 50. Dengan begitu pajak yang dikenakan hanya pada pendapatan 50 bukan 100. Pembebasan pajak Metode ini tidak akan diterapkan dalam pajak gross split, karena menurut TunggaI tidak sesuai dengan skema
kontrak bagi hasil gross split yang tidak lagi menggunakan asumsi.
"Jadi tidak usah dihitung diasumsi. Intinya split di awal," ujar Tunggal.
Selain itu, metode deemed profit tidak bisa diterapkan kepada perusahaan migas asing di Indonesia. Pasalnya tidak semua perusahaan asing berasal dari negara yang menetapkan tax treaty.
"Masalahnya ada perusahaan yang sudah ada perjanjian/tax treaty, ada yang tidak. Itu bisa diterima atau tidak, itu masalah aturan perpajakan," kata Tunggal
Saat ini pemerintah lebih fokus pada permintaan IPA untuk membebaskan pajak baik pada masa eksplorasi maupun eksploitasi. Kementerian ESDM pun memberikan lampu hijau atas permintaan IPA ini. Namun Kementerian Keuangan masih belum setuju atas usulan tersebut.
"Kalau di Peraturan Pemerintah nomor 27ada kata-kata dapat diberikan. Kalau ini langsung diberikan, tapi belum tentu pajak setuju juga," ungkap Tunggal.
Selain itu, pemerintah juga masih belum sepakat menentukan batas waktu dalam metode loss carry forward. Dalam aturan pajak, batas waktu untuk loss carry forward hanya selama lima tahun. Sementara kegiatan ekplorasi bisa berlangsung selama 10 tahun-15 tahun.
Makanya Kementerian ESDM akan melaksanakan pertemuan dengan pihak terkait untuk membahas mengenai peraturan pajak gross split tersebut pada Rabu (4/10).
"Tadi Wakil Menteri meminta mengundang BKF lagi ke ESDM pada Rabu nanti membicarakan progres sampai dimana, karena belum diputuskan," ujar Tunggal.
Sebelumnya, Wakil Kementerian Keuangan (Kemkeu) Mardiasmo menyatakan, akan membuat aturan yang menganut Peraturan Pemerintah Nomor 27/2017. Dengan begitu, pemerintah tidak akan mengenakan pajak selama masa eksplorasi. Sementara di masa eksploitasi, pemerintah hanya akan mengenakan pajak ketika sudah mencapai masa keekonomian. Ini berarti ketika masa awal produksi, para kontraktor tidak membayar indirect tax seperti Pajak Pertambahan Nilai (PPN).
Namun rancangan peraturan tersebut masih bertentangan dengan usulan investor. Mardiasmo menyatakan, investor ingin selama masa eksplorasi dan eksploitasi tidak terkena pajak. Ia menjelaskan, pemerintah tetap ingin mengenakan pajak selama masa eksploitasi, tapi hanya ketika perusahaan sudah mencapai keekonomian proyek.
Kontan, Page-14, Tuesday, October 3, 2017
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