The Ministry of Energy and Mineral Resources (ESDM) changed the rules about gross split. If this happens, ESDM Minister Ignatius Jonan has changed this rule twice. Previously, replacing the Regulation of Minister of Energy and Mineral Resources No. 8 of 2017 on Production Sharing Contracts Gross Split into Ministerial Regulation number 52 of 2017.
In Ministerial Regulation 52/2017, ESDM provides a number of incremental split incentives for KKKS under certain provisions contained in Ministerial Regulation 52/2017. In this revision, Jonan will add another provision on the addition of split, to replace indirect tax paid by KKKS.
The provisions that start from the first oil production (first oil) to reach the field economy. The amount of split addition is determined directly based on the discretion of the Minister of EMR.
"Indirect tax is not regulated in the Government Regulation (PP) but it is handed over to us," said Secretary General of Oil and Gas Susyanto, Tuesday (7/11).
However, the limitation of split addition is not regulated in revision of Ministerial Regulation 52/1017. Because the tax payment each field is different. Besides the addition of indirect tax split from first oil to reach the economy, indirect tax exemption also during the exploration period until first oil and gas production.
During this time the tax expenditure during the exploration period until first oil became the largest expenditure of KKKS. Therefore, the government decided to indirectly indemnify taxes during the development plan (POD) up to first oil.
IN INDONESIA
Kementerian ESDM Revisi Lagi Beleid Gross Split
Kementerian Energi dan Sumber Daya Mineral (ESDM) mengubah lagi aturan soal gross split. Jika ini terjadi, maka Menteri ESDM Ignasius Jonan sudah mengubah aturan ini dua kali. Sebelumnya, mengganti Peraturan Menteri ESDM Nomor 8 Tahun 2017 tentang Kontrak Bagi Hasil Gross Split menjadi Peraturan Menteri nomor 52 Tahun 2017.
Dalam Peraturan Menteri 52/2017, ESDM memberikan sejumlah insentif penambahan split bagi KKKS dengan beberapa ketentuan yang ada dalam Peraturan Menteri 52/2017. Dalam revisi kali ini, Jonan akan kembali menambahkan satu ketentuan tentang penambahan split, uutuk mengganti pajak tidak langsung (indirect tax) yang dibayar KKKS.
Ketentuan itu mulai dari produksi minyak pertama kali (first oil) hingga mencapai keekonomian lapangan. Besaran penambahan split ditentukan langsung berdasarkan diskresi Menteri ESDM.
"Indirect tax tidak diatur di Peraturan Pemerintah (PP) tapi diserahkan ke kami. Nah penggantian split tidak usah diatur di PP tapi Peraturan Menteri kami yang atur," jelas Sekretaris Dirjen Migas Susyanto Selasa(7/11).
Namun batasan penambahan split tidak diatur dalam revisi Peraturan Menteri 52/ 1017 . Pasalnya pembayaran pajak setiap lapangan berbeda-beda. Selain penambahan split pajak tidak langsung dari first oil hingga mencapai keekonomian, pembebasan pajak tidak langsung juga selama masa eksplorasi hingga produksi migas pertama kali.
Selama ini pengeluaran pajak selama masa eksplorasi hingga first oil menjadi pengeluaran terbesar KKKS. Oleh karena itu, pemerintah memutuskan membebaskan pajak tidak langsung selama rencana pengembangan (POD) hingga first oil.
Kontan, Page-14, Wednesday, Nov 8, 2017
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