Oil and gas contractors will get an additional profit sharing in accordance with the amount of indirect taxes paid when oil and gas fields have started producing.
However, the percentage of additional revenue sharing will be given based on the discretion of the Minister of EMR. Contractors of contracts using gross split contracts are taxed when they start producing oil and gas. Instead, the contractor will be exempt from taxation during the exploration period.
Contractors of cooperation contracts (KKKS) using a gross profit sharing scheme will pay indirect taxes when oil and gas blocks have started producing. While still in the exploration phase, the contractor will be exempt from taxation. The indirect tax payments will also be replaced with additional revenue sharing given through the Minister of EMR's discretion.
Secretary of the Directorate General of Oil and Gas of the Ministry of Energy and Mineral Resources (ESDM) Susyanto said that the taxation of oil and gas in the gross split scheme will be regulated in a Government Regulation.
According to him, the Government Regulation will not regulate in detail the replacement of indirect tax payments in the gross split scheme. The reason, the granting of tax returns to be converted into additional revenue sharing for the contractor becomes the authority of the Minister of EMR.
Ministerial Regulation No.52 / 2017 governing the gross split will be adjusted due to the additional factor of the Minister's discretion. In Ministerial Regulation no. 52/2017 Article 7 has been stipulated that the minister may assign an additional percentage of profit sharing to the contractor if the commercialization of the field does not reach a certain economy.
"Yes, from the minister. Because it is split [share of] the authority of the minister, "he said, Tuesday (7/11).
However, the additional revenue sharing will consider the economics of the oil and gas field project. The Minister of Energy and Mineral Resources will replace the nominal tax with profit sharing when the economic level of oil and gas field is still low.
During the exploration period until the development of oil and gas field, the contractor will enjoy indirect tax exemption facility, such as Value Added Tax (VAT), Land and Building Tax (PBB) to import duty of oil and gas equipment.
Currently, the Letter for approval in principle of issuing the rules has been submitted to the Minister of State Secretary, but has not been approved by President Joko Widodo. He said, through the approval of the principle, will be able to proceed to the next stage, the Inter-ministerial Committee (PAK). The committee will involve the Ministry of Energy and Mineral Resources, the Ministry of Finance, the Ministry of Justice and Human Rights and the Secretary of State.
"Once the first oil start continues to be calculated economically, from there it will be replaced. The contractor pays the tax, but the payment will be substituted for a split [share of production], "he said.
FIELD ECONOMY
An additional percentage for the production obtained by the contractor will be calculated from the nominal tax paid. The difference from the nominal side and its impact on the field economy will result in the contractor with each other getting additional revenue sharing.
"Yes as big as they pay, then they will pay how many are replaced. So, per project is different, "he said.
EMR Deputy Minister of Energy and Mineral Resources Arcandra Tahar said it would not provide additional revenue sharing for indirect tax payments to all contractors. The additional revenue sharing will only be provided to contractors working on oil and gas field with a low economic level.
He mentioned that contractors using a gross split scheme would get a tax loss carry forward on the type of income tax for 10 years.
According to him, in Law no. 38/2008 on Income Tax stipulated that the deferment of tax loss compensation is valid only for 5 years. However, in Government Regulation the taxation of gross split will be set for the period of suspension of tax loss compensation up to 10 years.
Arcandra explained, the period of suspension was to consider the time spent for oil and gas exploration activities. That is, the government projected the exploration period takes 10 years for the deferred income tax. After 10 years, when the project reaches production stage, the contractor begins to be billed to pay the income tax. In addition, for depreciation and amortization will also be a tax deductible income factor in the exploitation period.
Thus, taxable income will be reduced depreciation and amortization in advance so that the tax will be less. Consideration to reduce the taxable income because in the gross split scheme there is no cost return as it applies to cost recovery.
Member of Commission VII of the House of Representatives Harry Poernomo said that the discretion space of the EMR Minister in the gross split contract is too great. The amount of ministerial discretion space, he argues, increases the uncertainty factor for contractors. In fact, the Working Committee on the Draft Law on Oil and Gas assesses that there are still many problems related to the implementation of the gross profit sharing contract system.
"Gross split can not be implemented because there is no certainty. Too many variables. Policies must have clear and transparent parameters, "he said.
IN INDONESIA
Penambahan Bagi Hasil Ikuti Besaran Pajak
Kontraktor minyak dan gas bumi akan mendapatkan tambahan bagi hasil sesuai dengan besaran pajak tidak langsung yang dibayarkan ketika lapangan migas sudah mulai berproduksi.
Namun, persentase penambahan bagi hasil itu akan diberikan berdasarkan diskresi Menteri ESDM. Kontraktor kontrak kerja sama yang menggunakan kontrak bagi hasil kotor (gross split) mulai dipungut perpajakan ketika sudah mulai menghasilkan minyak dan gas bumi. Sebaliknya, kontraktor akan dibebaskan dari perpajakan selama masa eksplorasi.
Kontraktor kontrak kerja sama (KKKS) yang menggunakan skema kontrak bagi hasil kotor akan membayar pajak tidak langsung ketika blok migas sudah mulai berproduksi. Ketika masih dalam tahap eksplorasi, kontraktor akan dibebaskan dari perpajakan. Pembayaran pajak tidak langsung itu pun akan diganti dengan penambahan bagi hasil yang diberikan melalui diskresi Menteri ESDM.
Sekretaris Direktorat Jenderal Minyak dan Gas Bumi Kementerian Energi dan Sumber Daya Mineral (ESDM) Susyanto mengatakan bahwa perpajakan migas dalam skema gross split akan diatur dalam Peraturan Pemerintah.
Menurutnya, Peraturan Pemerintah tersebut tidak akan mengatur secara detail penggantian pembayaran pajak tidak langsung dalam skema gross split. Pasalnya, pemberian penggantian pembayaran pajak yang dikonversi menjadi tambahan bagi hasil bagi kontraktor menjadi kewenangan Menteri ESDM.
Peraturan Menteri No.52/2017 yang mengatur tentang gross split akan mengalami penyesuaian karena tambahan faktor diskresi Menteri. Dalam Peraturan Menteri No. 52/2017 Pasal 7 telah diatur bahwa menteri dapat menetapkan tambahan persentase bagi hasil kepada kontraktor bila komersialisasi lapangan tidak mencapai keekonomian tertentu.
“Iya, dari menteri. Karena memang split [bagi hasil] kewenangan menteri,” ujarnya, Selasa (7/11).
Namun, penambahan bagi hasil itu akan mempertimbangkan keekonomian proyek lapangan migas tersebut. Menteri ESDM akan mengganti nominal pajak dengan bagi hasil ketika tingkat keekonomian lapangan migas masih rendah.
Pada masa eksplorasi hingga pengembangan lapangan migas, kontraktor akan menikmati fasilitas pembebasan pajak tidak langsung, seperti pajak pertambahan nilai (PPN), Pajak Bumi dan Bangunan (PBB) hingga bea masuk impor peralatan migas.
Saat ini, Surat untuk persetujuan prinsip penerbitan aturan telah disampaikan ke Menteri Sekretaris Negara, tetapi belum mendapat persetujuan Presiden Joko Widodo. Dia menyebut, melalui persetujuan prinsip, nantinya akan bisa berproses ke tahapan berikutnya, yakni Panitia Antar Kementerian (PAK). Panitia itu akan melibatkan Kementerian ESDM, Kementerian Keuangan, Kementerian Hukum dan HAM serta Menteri Sekretaris Negara.
“Setelah mulai first oil [produksi minyak pertama] terus dihitung keekonomian, dari situ akan diganti. Kontraktor bayar pajak, tetapi atas pembayarannya akan diganti split [bagi hasil produksi],” katanya.
KEEKONOMIAN LAPANGAN
Persentase tambahan bagi produksi yang diperoleh oleh kontraktor akan dihitung dari nominal pajak yang dibayarkan. Perbedaan dari sisi nominal dan dampaknya terhadap keekonomian lapangan akan mengakibatkan kontraktor satu dengan yang lain akan mendapatkan tambahan bagi hasil yang berbeda.
“Ya sebesar yang mereka bayarkan, nanti mereka bayar berapa diganti. Jadi, per proyek beda-beda,” katanya.
Wakil Menteri ESDM Arcandra Tahar mengatakan bahwa pihaknya tidak akan memberikan tambahan bagi hasil atas pembayaran pajak tidak langsung ke seluruh kontraktor. Penambahan bagi hasil itu, hanya akan diberikan kepada kontraktor yang menggarap lapangan migas dengan tingkat keekonomian rendah.
Dia menyebut bahwa kontrakor yang menggunakan skema gross split akan memperoleh penangguhan kompensasi kerugian pajak atau tax loss carry forward pada jenis pajak penghasilan selama 10 tahun.
Menurutnya, dalam Undang-Undang No. 38/2008 tentang Pajak Penghasilan diatur bahwa penangguhan kompensasi kerugian pajak hanya berlaku selama 5 tahun. Namun, dalam Peraturan Pemerintah perpajakan gross split akan diatur masa penangguhan kompensasi kerugian pajak hingga 10 tahun.
Arcandra menjelaskan, masa penangguhan itu dengan mempertimbangkan waktu yang dihabiskan umuk kegiatan eksplorasi lapangan migas. Artinya, pemerintah memproyeksikan masa eksplorasi butuh waktu selama 10 tahun untuk penangguhan pajak penghasilan. Setelah melewati waktu 10 tahun, ketika proyek mencapai tahap produksi, kontraktor mulai ditagih untuk membayar PPh. Selain itu, untuk depresiasi dan amortisasi juga akan menjadi faktor pengurang penghasilan kena pajak pada masa eksploitasi.
Dengan demikian, pendapatan yang terkena pajak akan dikurangi depresiasi dan amortisasi terlebih dahulu sehingga pajak yang ditanggung akan lebih kecil. Pertimbangan untuk mengurangi penghasilan kena pajak karena pada skema gross split tidak ada pengembalian biaya sepelti yang berlaku pada cost recovery.
Anggota Komisi VII DPR Harry Poernomo mengatakan bahwa ruang diskresi Menteri ESDM dalam kontrak gross split terlalu besar. Besarnya ruang diskresi menteri, menurutnya, meningkatkan faktor ketidakpastian bagi kontraktor. Bahkan, Panitia Kerja Rancangan Undang-Undang Migas menilai bahwa masih terdapat banyak masalah terkait dengan penerapan sistem kontrak bagi hasil kotor.
“Gross split belum bisa dilaksanakan karena tidak ada kepastian. Terlalu banyak variabel. Kebijakan harus ada parameter yang jelas dan transparan,” katanya.
Bisnis Indonesia, Page-30, Wednesday, Nov 8, 2017
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