Other countries not only use one oil and gas contract. They use various contracts to attract investment.
For Indonesia, the tax and royalty system may be tested if gross splits are deemed unable to generate investment. Therefore, the government must be flexible to face this oil and gas problem.
Gross split sharing contracts are still a scary thing for upstream oil and gas entrepreneurs. Although this rule has been out since January 2017, entrepreneurs are still waiting for tax rules about gross split that is not immediately issued by the Ministry of Finance.
Unfortunately, the year will begin to change, upstream oil and gas investment is expected to reach US $ 12.85 billion with the gross split rules, it is difficult to happen. The Ministry of Energy and Mineral Resources (ESDM) is also pursuing the time for upstream oil and gas investment to fit the target. The way to go to the Ministry of Finance to quickly issue a tax on gross split.
While requesting the tax regulation, Vice Minister of EMR Arcandra Tahar also never tired of socializing gross split to oil and gas stakeholders. As he did on Wednesday in the presence of the chief executive officer (CEO) of oil and gas supporting companies.
He describes the benefits of gross split. First, concerning certainty, which is the parameter of giving clear and measurable incentives in accordance with the character or difficulty level of field development.
Second, simple (simplicity), which is to encourage the business process Contractor Cooperation Contract (KKKS) and SKK Migas more simple and accountable. That way, the procurement system (procurement) is not too bureaucratic.
Third, efficiently, that can face the world oil price fluctuations from time to time.
While the background of the emergence of gross split schemes due to shrinking state revenues compared to cost recovery costs.
"From 1997-2014, government revenue is higher than cost recovery, but 2015 and 2016 cost recovery is higher than
acceptance, "he regrets.
Another factor that concerns Arcandra is the reserve replacement ratio (RRR) or the ratio between reserve reserves and oil and gas production levels. RRR Indonesia loses to Vietnam with RRR above 150%
"We are more produced than finding the reserves, Indonesia only wins from Thailand. It's for our nation, how can the reserve replacement ratio be above 100%?" he explained.
Observer of Energy, Pri Agung Rakhmanto said, gross split which is part of the production sharing contract, with the system obtained from the gross and the risk is fully borne by the contractor resembles the service contract system.
Some countries that implement service contract system include Philippines, Brazil, Peru, Chile, Equador, Venezuela, India, Iran, Kuwait, to Saudi Arabia.
"But India can not start, because the oil reserves are small, Indonesia also includes small reserves," he said.
While the service contract was successful in Saudi Arabia, Iran, Kuwait, and Brazil because of their huge oil reserves. Pri Agung suggested, gross split created as an option does not need to be forced. While the government can review the option of tax & royalty system because the state only gets net result in the form of tax and royalty only.
"Many other countries do not use one type of contract," he said. "Adjusted field conditions, geological conditions, objectives to be achieved by business name, must be flexible."
IN INDONESIA
Tax & Royalty Bisa Ganti Gross Split
Negara lain tidak hanya memakai satu kontrak migas. Mereka memakai berbagai kontrak demi menggaet investasi.
Untuk Indonesia, sistem tax and royalty mungkin bisa dicoba jika gross split dianggap tidak bisa mendatangkan investasi. Untuk itu pemerintah harus fleksible menghadapi masalah migas ini.
Kontrak bagi hasil gross split masih menjadi suatu yang menakutkan bagi para pengusaha hulu migas. Meski aturan ini sudah keluar sejak Januari 2017, pengusaha masih menunggu aturan pajak soal gross split yang tidak segera dikeluarkan oleh Kementerian Keuangan.
Celakanya, tahun akan mulai berganti, investasi hulu migas yang diharapkan mencapai angka US$ 12,85 miliar dengan adanya aturan gross split, ternyata sulit terjadi. Kementerian Energi dan Sumber Daya Mineral (ESDM) juga dikejar waktu agar investasi hulu migas bisa sesuai target. Caranya dengan mendatangi Kementerian Keuangan agar cepat mengeluarkan pajak tentang gross split.
Sembari meminta aturan pajak itu, Wakil Menteri ESDM Arcandra Tahar juga tidak pernah lelah melakukan sosialisasi gross split kepada stakeholders migas. Seperti yang dia lakukan pada Rabu di hadapan chief executive officer (CEO) perusahaan penunjang jasa migas.
Dia memaparkan keunggulan gross split. Pertama, mengenai kepastian (certainty), yaitu parameter pemberian insentif jelas dan terukur sesuai dengan karakter atau tingkat kesulitan pengembangan lapangan.
Kedua, sederhana (simplicity), yaitu mendorong bisnis proses Kontraktor Kontrak Kerja Sama (KKKS) dan SKK Migas lebih sederhana dan akuntabel. Dengan begitu, sistem pengadaan (procurement) tidak terlalu birokratis.
Ketiga, efisien, yaitu bisa menghadapi gejolak harga minyak dunia dari waktu ke waktu.
Sementara latar belakang munculnya skema gross split karena penerimaan negara yang menyusut dibandingkan dengan biaya cost recovery.
“Dari tahun 1997-2014 penerimaan pemerintah lebih tinggi dari cost recovery, namun 2015 dan 2016 cost recovery lebih tinggi dari penerimaan," sesalnya.
Faktor lain yang menjadi perhatian Arcandra adalah reserve replacement ratio (RRR) atau rasio antara nenemuan cadangan dengan tingkat produksi migas. RRR Indonesia kalah dari Vietnam dengan RRR di atas 150%
"Kita lebih banyak yang diproduksi daripada menemukan cadangan. Indonesia hanya menang dari Thailand, Ini bagi bangsa kita, bagaimana reserve replacement ratio bisa di atas 100%?" terangnya.
Pengamat Energi, Pri Agung Rakhmanto bilang, gross split yang yang merupakan bagian dari production sharing contract, dengan sistem hasil diambilkan dari gross dan risiko sepenuhnya ditanggung kontraktor menyerupai sistem service contract.
Beberapa negara yang menerapkan sistem service contract diantaranya adalah Filipina, Brazil, Peru, Cile, Equador, Venezuela, India, Iran, Kuwait, hingga Arab Saudi.
"Tapi India tidak bisa dimulai, karena cadangan minyaknya kecil, Indonesia juga termasuk kecil cadangannya," katanya.
Sementara service contract itu berhasil di Arab Saudi, Iran, Kuwait, dan Brazil karena cadangan minyak mereka sangat besar. Pri Agung menyarankan, gross split dibuat sebagai opsi tidak perlu dipaksakan. Sementara pemerintah bisa mengkaji soal opsi sistem tax & royalty karena negara hanya mendapat hasil bersih dalam bentuk pajak dan royalti saja.
"Negara lain banyak yang tidak menggunakan satu jenis kontrak. Disesuaikan kondisi lapangan, kondisi geologis, objektif yang ingin dicapai namanya bisnis, harus fleksible," ujarnya.
Kontan, Page-14, Friday, Nov 24, 2017
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