Project Prioritize Local Workers

East Kalimantan Governor Awang Faroek Ishak ensured that the expansion project of PT Pertamina refinery in Balikpapan would require about 20,000-30,000 workers with priority on local human resources.

This certainty was stated directly by Awang after a meeting with the management of PT Pertamina and the Coordinating Minister for Economic Affairs in Jakarta recently.

"I reminded that the recruitment of the workforce to prioritize the people of East Kalimantan, the refinery should be built by local workers," Awang said on the official website of East Kalimantan Provincial Government.

The proposal, said the Governor, was welcomed by Coordinating Minister for the Economy Darmin Nasution and Pertamina's management. Although prioritizing the workforce of East Kalimantan, the priority of the technical aspects of the expansion project of oil refineries requires the availability of skilled manpower according to the oil field.

Awang asked the younger generation of East Kalimantan to immediately attend training in a number of Training Center (BLK) in East Kalimantan.

"The Organization of Regional Organizations [OPD] scope of East Kalimantan Provincial Government includes BLK, and Polytechnic to jointly discuss the provision of qualified workers to support this big project," he said.

He asserted that the human resources in the area will not be outdone by the power from outside East Kalimantan.

"Please maximize this opportunity," he said.

Awang asked the younger generation of East Kalimantan to immediately attend training in a number of Training Center (BLK) in East Kalimantan.

"Now it cannot happen again," he said.

He added that this megaproject will be groundbreaking by President Joko Widodo in January 2018.

"God willing, President Jokowi is coming," he said.

In order to welcome the arrival of President Jokowi to East Kalimantan, on January 5, 2018 coordination meeting between representatives of the Ministry of Economy, Ministry of Manpower, PT Pertamina, East Kalimantan Provincial Government, Balikpapan City Government, Samarinda City Government, Bontang City Government and PPU .

For information, the Refinery Development Masterplan Program (RDMP) in Balikpapan, Pertamina has established PT Wijaya Karya (WIKA) as the executor, and state-owned banks as a source of working capital financing. The Pertamina refinery expansion project in Balikpapan consists of two stages, each targeting to be completed by 2019 and 2021. This target is 22 months faster than the targeted previously.

Meanwhile, the capacity of the oil processing infrastructure is targeted to increase from 260,000 to 360,000 barrels per day. In addition to capacity, the fuel products from the refinery will also be upgraded from the original emission standard from Euro 2 to Euro 5.

IN INDONESIA

Proyek Prioritaskan Tenaga Kerja Lokal

Gubernur Kalimantan Timur-Awang Faroek Ishak memastikan proyek perluasan kilang minyak PT Pertamina di Balikpapan akan membutuhkan sekitar 20,000-30.000 tenaga kerja dengan prioritas pada sumber daya manusia lokal.

Kepastian ini dinyatakan langsung oleh Awang seusai rapat bersama manajemen PT Pertamina dan Menteri Koordinator Bidang Perekonomian di Jakarta baru-baru ini.

“Saya mengingatkan agar penerimaan tenaga kerja untuk megaproyek itu memprioritaskan warga Kalimantan Timur, kilang harus dibangun oleh tenaga lokal," ujar Awang di laman resmi Pemerintah Provinsi Kalimantan Timur.

Usulan itu, kata Gubernur, disambut baik Menteri Koordinator Perekonomian Darmin Nasution dan manajemen Pertamina. Meskipun mengutamakan tenaga kerja Kalimantan Timur, prioritas dari aspek teknis dalam proyek perluasan pembangunan kilang minyak tersebut menuntut ketersediaan teriaga terampil sesuai dengan bidang perminyakan.

Awang meminta generasi muda Kalimantan Timur segera mengikuti pelatihan di sejumlah Balai latihan Kerja (BLK) di Kalimantan Timur.

“Organisasi Perangkat Daerah [OPD] lingkup Pemerintah Provinsi Kalimantan Timur temasuk BLK, dan Politeknik untuk bersama-sama mendiskusikan penyediaan tenaga kerja berkualitas untuk mendukung proyek besar ini,” katanya.

Dia menegaskan dengan begitu SDM di daerah tidak akan kalah dengan tenaga dari luar Kalimantan Timur. 

“Silakan maksimalkan kesempatan ini,” ungkapnya.

Awang tidak menampik jika secara umum, pembangunan proyek strategis cenderung menggunakan jasa tenaga-tenaga dari luar daerah. 

“Sekarang ini tidak boleh terjadi lagi," ujarnya.

Dia menambahkan, megaproyek ini akan di groundbreaking oleh Presiden Joko Widodo pada Januari 2018. 

"lnsya Allah Presiden Jokowi akan datang," katanya.

Dalam rangka menyambut kedatangan Presiden Jokowi ke Kalimantan Timur, maka pada 5 Januari 2018 akan diselenggarakan rapat koordinasi antar perwakilan Kementerian Perekonomian, Kementerian Tenaga Kerja, PT Pertamina, Pemerintah Provinsi Kalimantan Timur, Pemerintah kota Balikpapan, Pemerintah kota Samarinda, Pemerintah kota Bontang, dan PPU.

Sebagai informasi, Proyek Refinery Development Masterplan Program (RDMP) di Balikpapan, Pertamina sudah menetapkan PT Wijaya Karya (WIKA) sebagai pelaksana, dan bank-bank BUMN sebagai sumber pembiayaan modal kerja. Proyek perluasan kilang Pertamina di Balikpapan terdiri dari dua tahap, yang masing-masing ditarget rampung pada 2019 dan 2021. Target ini lebih cepat 22 bulan dibandingkan dengan yang ditargetkan sebelumnya.

Adapun, kapasitas infrastruktur pengolahan minyak itu ditarget bertambah, dari semula 260.000 menjadi 360.000 barel per hari. Selain kapasitas, produk BBM dari kilang tersebut juga akan di upgrade standar emisinya dari yang semula masih Euro 2 menjadi Euro 5.

Bisnis Indonesia, Page-11, Saturday, Dec 30, 2017

Upstream Oil and Gas Industry Expected Increasingly Passionate

The government has issued seven incentives for the upstream oil and gas sector. The incentives are contained in Government Regulation No. 53/2017 concerning tax treatment on upstream oil and gas business activities with profit sharing contracts of gross split.

Deputy Minister of Energy and Mineral Resources (ESDM) Arcandra Tahar said the incentives will apply during the exploration period until the start of production. He hopes the existence of such incentives can stimulate upstream oil and gas investment.

"We hope that next year's auction of oil and gas blocks can be more attractive because of the scheme for gross split, plus the tax regulation," said Arcandra to reporters in Jakarta.

Incentives provided through Government Regulation (PP) no. 53/2017, inter alia, import duty-free, non-resident tax (VAT), and sales tax on luxury goods (PPnBM) are not subject to the acquisition and use of oil and gas operations and services.

In addition, Article 22 income tax (PPh) is also not subject to imports of oil and gas operations, 100% reduction in land and building tax (PBB) and utilization of oil and gas joint assets not subject to VAT.

Government Regulation No. 53/2017 also extends the withholding of income tax from 5 years to 10 years and does not impose VAT in indirect costs of head office.

"If the previous regulation Government Regulation no. 27/2017 states that such incentives apply only during the exploration period. The current Government Regulation is valid until the first production oil comes out, "said Arcandra.

He claims the seven incentives are in accordance with the aspirations of the contractors of the cooperation contract (KKKS). Therefore, he expects more and more oil and gas blocks to be auctioned. 

     According to Arcandra, next year, the Ministry of Energy and Mineral Resources will re-open the auction of oil and gas blocks that were previously unsold during 2015-2017. In addition, there will be new oil and gas blocks to be offered starting January 2018.

"This is in accordance with the proposed KKKS requesting tax relief from exploration to exploitation," he said.

IN INDONESIA

Indutri Hulu Migas Diharapkankan Semakin Bergairah

Pemerintah telah mengeluarkan tujuh insentif untuk sektor hulu minyak dan gas bumi. Insentif tersebut ada didalam  Peraturan Pemerintah Nomor 53/2017 tentang perlakuan perpajakan pada kegiatan usaha hulu migas dengan kontrak bagi hasil gross split.

Wakil Menteri Energi dan Sumber Daya Mineral (ESDM) Arcandra Tahar mengatakan insentif tersebut akan berlaku selama masa eksplorasi hingga dimulainya produksi. Ia berharap keberadaan insentif tersebut bisa menggairahkan investasi hulu migas.

“Kita berharap lelang blok migas tahun depan bisa lebih menarik karena skema bagi hasil gross split, ditambah peraturan perpajakan ini,” ucap Arcandra kepada wartawan di Jakarta.

Insentif yang diberikan lewat Peraturan Pemerintah (PP) No. 53/2017, antara lain, bebas bea masuk impor, pajak pertambahan nliai (PPN), dan pajak penjualan atas barang mewah (PPnBM) tidak dikenai terhadap perolehan dan pemanfaatan barang dan jasa operasi migas. 

Selain itu, pajak penghasilan (PPh) Pasal 22 juga tidak dikenai terhadap impor barang operasi migas, pengurangan pajak bumi dan bangunan (PBB) sebanyak 100% dan pemanfaatan aset bersama migas tidak kena PPN.

Peraturan Pemerintah No 53/2017 juga memperpanjang penangguhan PPh dari 5 tahun menjadi 10 tahun dan tidak mengenakan PPN dalam biaya tidak langsung kantor pusat. 

“Kalau aturan sebelumnya Peraturan Pemerintah No. 27/2017 menyatakan insentif tersebut hanya berlaku selama masa eksplorasi. Peraturan Pemerintah yang sekarang berlaku sampai minyak produksi pertama keluar,” kata Arcandra.

Ia mengklaim tujuh insentif tersebut sudah sesuai dengan aspirasi para kontraktor kontrak kerja sama (KKKS). Karena itu, ia berharap makin banyak blok migas yang laku dilelang. 

     Menurut Arcandra, pada tahun depan, Kementerian ESDM akan membuka kembali lelang blok migas yang sebelumnya tidak laku selama 2015-2017. Selain itu, akan ada blok migas baru yang akan ditawarkan mulai Januari 2018. 

“Ini sesuai dengan usulan KKKS yang meminta keringanan pajak mulai eksplorasi sampai dengan eksploitasi,” ujarnya.

Media Indonesia, Page-17, Saturday, Dec 30, 2017

Gross-split tax rule issued

The government has issued a long-awaited regulation on tax treatment for upstream oil and gas contractors operating under the gross-split mechanism, thus paving the way for it to soon conclude the auction of dozens of oil and gas blocks across the country.

Business players have repeatedly complained over the absence of clear guidelines for taxation in the gross-split scheme despite its first application to the Offshore Northwest Java (ONWJ) oil and gas block in January. The ONWJ block is operated by state energy giant Pertamina.

The gross-split scheme requires investors to pay for exploration and production costs instead of relying on the governmentfs reimbursement as seen under the previous cost recovery scheme.  Now, investors might be able to breathe a sigh of relief after President Joko “Jokowi” Widodo signed on Wednesday Government Regulation (PP) No. 53/2017 on tax treatment for gross-split contractors, which was then enacted into law a day later.

“As initially expected, there were several key points in the new regulation, including one allowing contractors to carry forward losses for 10 years,” Deputy Energy and Mineral Resources Minister Arcandra Tahar said Thursday.

The previous stipulation allowed contractors to carry forward losses within a period of five years. Furthermore, PP No. 53/2017 imposes an income tax of 20 percent for compensation received by a contractor in Financing a partner for the purpose of upstream operations. Transfer of participating interest during an exploration phase is also subject to 5 percent tax, and 7 percent ifit occurs in the exploitation phase.

Then, each contractor is obligated to meet domestic market obligation (DMO) of 25 percent of its oil and gas production. The government, if needed, can also substitute a contractors income tax with additional shares of production. The government also provides a number of incentives for gross-split contractors. 

     For upstrea oil-related activities, contractors are exempted from the obligation of paying import duties during the exploration and exploitation phases until the beginning of the commercial production stage.

Value-added tax (PPN) and luxury tax (PPnBM) will also be scrapped from certain goods and service sused to support oil-related activities. Moreover, there is also a 100 percent reduction in land and building tax (PBB) in a contractor’s notification of tax due.

In using and sharing state facilities, contractors Will not be required to pay for PPN as Well. Moreover, the Energy and Mineral Resources Ministry is allowed to adjust a contractor’s split and incentives by considering the economic condition at an oil and gas field.

“As the regulation has been issued, We will officially close our oil and gas auction tomorrow [Friday],” Arcandra said.

The lack of a taxation mechanism in the gross-split scheme is seen as one of the reasons this year’s tender for 15 oil and gas working areas has been unsuccessful since its launch in May. While the deadline had initially been set to September at the latest, the government had extended it to Dec. 31 to accommodate the new regulation. 

The new regulation has sparked hope for oil and gas businesspeople, many of Whom had been waiting for the tax regulation with bated breath. Sammy Hamzah, the head of the Indonesian Employers Association (Apindo) energy and mineral resources division, said that most contractors would likely welcome the new regulation as it provided legal certainty in the gross-split taxation.

“This would be a very good thing if the taxation and fiscal variables have been regulated. I will have to study it first,” he told The Jakarta Post.

The Jakarta Post, Page-13, Friday, Dec 29, 2017

Government Issue Government Tax Regulation Gross Split

The Government finally established Government Regulation no. 53 of 2017 concerning tax treatment on contracts of the scheme of gross profit sharing scheme (gross split). Along with the release of this regulation, the government also decided to close oil and gas block auction on December 29, 2017.

Deputy Minister of Energy and Mineral Resources (ESDM) Arcandra Tahar said the contents of the regulation is not different from the draft that has been proposed. The promised incentives are also not amended, including oil and gas companies will be given a 10-year tax loss carry forward and indirect tax exemption.

"Just like the draft, nothing changes, all the same as expected," he said.

Based on Government Regulation number 53/2017, the provision of tax loss carry forward is set forth in Article 18 Paragraph 2. This Article states that in the case of income after deduction of operating expenses, the compensation shall be offset with income starting next fiscal year up to 10 years.

Taxable income for contractors is calculated on the basis of net income less compensation for losses.

While other incentives are stated in Articles 25 to 27. In Article 25 mentioned there are fiscal facilities that can be obtained by the contractor at the exploration and exploitation stage until the start of production.

First, the exemption of import duty on the import of goods used during the operation. Second, the reduction of the land and building tax (PBB) amounts to 100% of the tax payable.

The next incentive is that there are no levies on Value Added Tax (VAT) or Value Added Tax and Sales Tax on Luxury Goods (PPnBM) payable related to the acquisition of taxable goods or services, import of taxable goods, the utilization of intangible taxable goods from outside the customs area within the customs area and/or the utilization of taxable services from outside the customs area within the customs area used in the framework of petroleum operations.

Finally, there is no collection of income tax (Government Regulation) Article 22 on the import of goods which have obtained facilities of exemption from import duty as referred to in paragraph 1 Letter a.

Furthermore, in the case of exploitation, there is excess capacity in the field processing facilities, transport, storage, and sales of contractors may utilize the excess capacity for other contractors to use based on the principle of cost sharing or the use of shared facilities.

The imposition of joint facility operating costs by the contractor in order to utilize the goods is allocated proportionally. Furthermore, the imposition of indirect cost allocation of head office is not subject to withholding of Government Regulation and is not subject to Government Regulation.

Article 25 also stipulates that taxation facilities which have been granted that the designation is not in the context of petroleum operations shall be paid. Then, the provision of facilities is regulated in ministerial regulations.

Arcandra said the incentives that would be regulated in this ministerial regulation is compensation of indirect taxes with additional profit sharing for contractors.

"In the Government Regulation, the relationship exists, based on the economics of the split. Maybe it could be linked, "he said.

Government Regulation number 53/2017 also provides details relating to the costs of deducting taxable income. Article 6 states that operating expenses covering exploration, exploitation and other categories that have been incurred can be calculated as deductible of taxable income.

Meanwhile, costs in other categories include the cost of moving oil and gas from the point of production to the point of delivery, the cost of postoperative activities and marketing costs. Then, the cost of reimbursing the investment to the previous contractor when the contract expires and other costs associated with petroleum operations.

Upstream Director of PT Pertamina Syamsu Alam welcomes the issue of tax regulation in this gross split contract. Beleid is judged to be able to improve the economy of upstream oil and gas projects.

"In the future, of course, we still have to be effective and efficient in managing oil and gas operations," he said.

Close Auction

Since the Government Regulation on Gross Split Tax has been set, the government will not extend the auction of the oil and gas block that ends on December 29, 2017. Unfortunately, he is reluctant to specify how many auction documents are re-entered by the oil and gas company, at least there are three documents.

"We close the auction. We are closed because the Government Regulation has been issued and there is no change, "he said.

As it is known, the government has expanded the third time auction of oil and gas blocks in the first phase of 2017. The oil and gas block auction continues to be postponed due to waiting for the government regulation that regulates the taxation of gross split oil and gas contract.

Not only that, in September, the government set Ministerial Regulation number 52/2017 which is a revision of Ministerial Regulation 8/2017 which became the basis of gross split oil and gas contract.

In the last announcement, the retrieval of the auction document of the oil and gas blocks is extended until December 24, 2017. Furthermore, the limit of the submission of tender documents shall be until 31 December 2017.

Initially, when it was announced in May, the deadline for an auction of oil and gas blocks of direct bidding scheme was set on July 19. The block auctioned by the government recorded 15 oil and gas blocks, 10 conventional oil and gas blocks and five unconventional oil and gas blocks.

A total of 10 blocks of oil and gas have the potential of oil reserves of about 830 million barrels and 22 trillion cubic feet of gas. While oil potential for five non-conventional oil and gas blocks is about 640 million barrels and gas 17 trillion cubic feet.

oil and gas blocks auctioned

For conventional oil and gas blocks auctioned through direct offerings are the Andaman I Block and the Andaman II Block off the coast of Aceh, South Tuna Block off the Natuna coast, Lampung Merak Block offshore and Banten-Lampung mainland, Pekawai Block off the coast of East Kalimantan, West Yamdena Block offshore and mainland Maluku, and Kasuri III Block in West Papua.

While Blocks are offered with regular auctions namely Tongko Block offshore Natuna, East Tanimbar Block off the coast of Maluku, and Mamberano Block on the mainland and off Papua monitor.

Furthermore, three unconventional oil and gas blocks auctioned through direct offer were Block MNK Jambi I in Jambi, Block MNK II in Jambi and Sumatera, and West Air Komering GMB Block in South Sumatra. Finally, the GMB Raja and GMB Bungamas blocks in South Sumatra are offered through regular auctions.

IN INDONESIA

Pemerintah Terbitkan Peraturan Pemerintah Pajak Gross Split  

Pemerintah akhirnya menetapkan Peraturan Pemerintah No. 53 Tahun 2017 tentang perlakuan pajak pada kontrak kerja sama skema bagi hasil kotor (gross split). Bersamaan dengan keluarnya regulasi ini, pemerintah juga memutuskan untuk menutup lelang blok migas pada 29 Desember 2017.

Wakil Menteri Energi dan Sumber Daya Mineral (ESDM) Arcandra Tahar mengatakan, isi dari peraturan tersebut tidak berbeda dengan draf yang telah diusulkan pihaknya. Insentif yang dijanjikan juga tidak diubah, diantaranya yakni perusahaan migas akan memperoleh penangguhan pembayaran pajak penghasilan (tax loss carry forward) selama 10 tahun dan pembebasan pajak-pajak tidak langsung.

“Sama seperti draft, tidak ada perubahan, semua sama sesuai harapan,” kata dia.

Berdasarkan Peraturan Pemerintah nomor 53/2017, ketentuan tax loss carry forward diatur pada Pasal 18 Ayat 2. Pasal ini menyatakan, dalam hal penghasilan setelah pengurangan biaya operasi didapat kerugian, maka dikompensasikan dengan penghasilan mulai tahun pajak berikutnya berturut-turut sampai dengan-10 tahun. 

Penghasilan kena pajak bagi kontraktor dihitung berdasarkan penghasilan netto dikurangi dengan kompensasi kerugian. Sementara insentif lainnya dinyatakan dalam Pasal 25 hingga Pasal 27. Dalam Pasal 25 disebutkan terdapat fasilitas fiskal yang bisa didapatkan kontraktor pada tahap eksplorasi dan eksploitasi sampai mulai produksi.

Pertama, pembebasan pungutan bea masuk terhadap impor barang yang digunakan selama kegiatan operasi. Kedua, pengurangan pajak bumi dan bangunan (PBB) sebesar 100% dari pajak yang terutang.

Insentif berikutnya yakni tidak ada pungutan atas Pajak Pertambahan Nilai (PPN) atau Pajak Pertambahan Nilai dan pajak Penjualan terhadap Barang Mewah (PPnBM) yang terutang terkait perolehan barang atau jasa kena pajak, impor barang kena pajak, pemanfaatan barang kena pajak tidak berwujud dari luar daerah pabean di dalam daerah pabean dan atau pemanfaatan jasa kena pajak dari luar daerah pabean di dalam daerah pabean yang digunakan dalam rangka operasi perminyakan.

Terakhir, tidak dilakukan pemungutan pajak penghasilan (Peraturan Pemerintah) Pasal 22 atas impor barang yang telah memperoleh fasilitas pembebasan dari pungutan bea masuk sebagaimana dimaksud Ayat 1 Huruf a.

Selanjutnya, dalam hal pada eksploitasi terdapat kapasitas berlebih pada fasilitas pengolahan lapangan, pengangkutan, penyimpanan, dan penjualan kontraktor dapat memanfaatkan kelebihan kapasitas untuk digunakan kontraktor lainnya berdasarkan prinsip cost sharing atau penggunaan fasilitas bersama. 

     Pembebanan biaya operasi fasilitas bersama oleh kontraktor dalam rangka pemanfaatan barang dialokasikan secara proporsional. Lalu, pembebanan alokasi biaya tidak langsung kantor pusat tidak dilakukan pemotongan Peraturan Pemerintah dan tidak dikenai Peraturan Pemerintah.

Pasal 25 ini juga mengatur bahwa fasilitas perpajakan yang telah diberikan yang peruntukannya tidak dalam rangka operasi perminyakan wajib dibayar. Kemudian, pemberian fasilitas diatur dalam peraturan menteri.

Arcandra menyebutkan, insentif yang bakal diatur dalam peraturan menteri ini yakni kompensasi pajak-pajak tidak langsung dengan tambahan bagi hasil untuk kontraktor. 

“Di Peraturan Pemerintah hubungannya ada, berdasarkan keekonomian pemberian split. Mungkin bisa dikaitkan,” ujarnya.

Peraturan Pemerintah nomor  53/2017 juga memberikan rincian terkait biaya-biaya yang menjadi pengurang penghasilan kena pajak. Pada Pasal 6 disebutkan bahwa biaya operasi meliputi kegiatan eksplorasi, eksploitasi dan kategori lainnya yang telah dikeluarkan dapat diperhitungkan sebagai pengurang penghasilan kena pajak.

Adapun, biaya dalam kategori lainnya termasuk biaya pemindahan migas dari titik produksi ke titik serah, biaya kegiatan pasca operasi dan biaya pemasaran. Kemudian, biaya penggantian investasi kepada kontraktor sebelumnya bila masa kontrak berakhir dan biaya lain yang terkait dengan kegiatan operasi perminyakan.

Direktur Hulu PT Pertamina Syamsu Alam menyambut baik keluarnya regulasi soal perpajakan dalam kontrak gross split ini. Beleid ini dinilainya bakal mampu memperbaiki keekonomian proyek-proyek hulu migas. 

“Ke depan, tentu kami tetap harus efektif dan efisien dalam mengelola operasi migas," katanya.

Tutup Lelang

Karena Peraturan Pemerintah Pajak Gross Split telah ditetapkan, pemerintah tidak akan memperpanjang lelang blok migas yang berakhir pada 29 Desember 2017. Sayangnya, dia enggan merinci berapa banyak dokumen lelang yang dimasukkan kembali oleh perusahaan migas, minimal disebutnya terdapat tiga dokumen.

“Kami tutup lelangnya. Kami tutup karena Peraturan Pemerintah-nya sudah keluar dan tidak ada perubahan,” tuturnya.

Seperti diketahui, pemerintah sudah kali ketiga memperpanjang masa lelang blok migas tahap pertama 2017. Lelang blok migas terus ditunda penutupannya karena menunggu keluarnya peraturan pemerintah yang mengatur tentang perpajakan kontrak migas gross split. 

Tidak hanya itu, pada September lalu, pemerintah menetapkan Peraturan Menteri nomor 52/2017 yang merupakan revisi Peraturan Menteri  8/2017 yang menjadi dasar kontrak migas gross split. Dalam pengumuman terakhir, pengambilan dokumen lelang blok migas diperpanjang hingga 24 Desember 2017. Selanjutnya batas pemasukann dokumen lelang diberi waktu hingga 31 Desem-

ber 2017.

Awalnya, ketika diumumkan dibuka pada Mei lalu, batas waktu lelang blok migas skema penawaran langsung ditetapkan pada 19 Juli. Adapun blok yang dilelang oleh pemerintah tercatat terdapat 15 blok migas, 10 blok migas konvensional dan lima blok migas nonkonvensional. 

Sebanyak 10 blok migas konvensional ini memiliki potensi cadangan minyak sekitar 830 juta barel dan gas 22 triliun kaki kubik. Sementara potensi minyak untuk lima blok migas non-konvensional sekitar 640 juta barel dan gas 17 triliun kaki kubik.

Untuk blok migas konvensional yang dilelang melalui penawaran langsung adalah Blok Andaman I dan Blok Andaman II di lepas pantai Aceh, Blok South Tuna di lepas pantai Natuna, Blok Merak Iampung di lepas pantai dan daratan Banten-Lampung, Blok Pekawai di lepas pantai Kalimantan Timur, Blok West Yamdena di lepas pantai dan daratan Maluku, dan Blok Kasuri III di Papua Barat. 

Sementara Blok yang ditawarkan dengan lelang reguler yakni Blok Tongko di lepas pantai Natuna, Blok East Tanimbar di lepas pantai Maluku, dan Blok Mamberano di daratan dan lepas pantau Papua.

Selanjutnya, tiga blok migas nonkonvensional dilelang melalui penawaran langsung adalah Blok MNK Jambi I di Jambi, Blok MNK II di Jambi dan Sumatera, serta Blok GMB West Air Komering di Sumatera Selatan. Terakhir, Blok GMB Raja dan GMB Bungamas di Sumatera Selatan ditawarkan melalui lelang reguler.

Media Indonesia, Page-17, Friday, Dec 29, 2017

Gas Process Refinished Rhino Must Pay

Special Unit for Upstream Oil and Gas Operations (SKK Migas) will pay any gas processed at the Badak LNG Plant, Bontang starting January 1, 2018. Through the decision of the Finance Minister of PT Badak NGL dated December 27, 2017 officially becomes operator, SKK Migas as a producer, and The State Asset Management Agency (LMAN) as the asset owner.

For information, Badak LNG Plant facility has a value of Rp 16 trillion. The assets consist of eight train or liquefied natural gas (LNG) processing plants, six LNG storage tanks, five LPG storage tanks, and three loading docks and other utilities.

In its business process, SKK Migas as the LNG Plant manufacturer must pay US $ 0.0022 per mmbtu if any gas is processed at the refinery to LMAN. This means that Badak NGL does not receive fees from SKK Migas or LMAN during the refinery operation.

Instead, SKK Migas instead replaces all the costs incurred by the NGL Badak during its refinery operations. Head of Program and Communication Division of SKK Migas Wisnu Prabawa Taher, said the involvement of SKK Migas in the management of Badak LNG Plant has nothing to do with the establishment of a Special Business Entity (BUK) of Oil and Gas. The plan for the establishment of BUK is included in the Draft Law on Oil and Gas.

Involvement of SKK Migas due to competence in upstream oil and gas sector. With the entry of SKK Migas is expected to maximize the management of existing refineries in Bontang with the target value of LNG sales transactions processed at the Badak refinery in the next year could reach Rp 32.5 trillion.

According to Wisnu, the ownership of LNG Plant Badak is located in LMAN, and SKK Migas with upstream competence, becomes a partner in the asset management for optimal output.

"Technical management is being prepared and the LNG Plan is essential for further upstream oil and gas development," he said.

As is known, SKK Migas participates in the control of Badak LNG operations.

Exactly January 1, 2018, SKK Migas has controls on operations and costs at the Badak natural gas (LNG) refinery located in Bontang, East Kalimantan.

The transfer of control from Pertamina Joint Management Group to SKK Migas enters a new phase with the agreement on the terms of the parties concerned. The agreement has been signed by Head of SKK Migas Amien Sunaryadi with related parties.

IN INDONESIA

Proses Gas dikilang Badak Harus Bayar

Satuan Kerja Khusus Pelaksana Kegiatan Usaha Hulu Migas (SKK Migas) akan membayar setiap gas yang diproses di Kilang LNG Badak, Bontang mulai 1 Januari 2018. Melalui keputusan Menteri Keuangan PT Badak NGL tertanggal 27 Desember 2017 resmi menjadi operator, SKK Migas sebagai produser, dan Lembaga Manajemen Aset Negara (LMAN) sebagai pemilik aset.

Sebagai informasi, fasilitas Kilang LNG Badak memiliki nilai sebesar Rp 16 triliun. Aset itu terdiri dari delapan train atau kilang pemrosesan liquefied natural gas (LNG), enam tangki penyimpanan LNG, lima tangki penyimpanan LPG, dan tiga loading dock dan utilitas lain.

Dalam proses bisnisnya nanti, SKK Migas sebagai produsen Kilang LNG itu harus membayar US$ 0,0022 per mmbtu jika ada gas diproses di kilang tersebut kepada LMAN. Artinya, Badak NGL tidak menerima fee dari dari SKK Migas maupun LMAN selama melakukan operasional kilang tersebut. 

Sebaliknya, SKK Migas malah mengganti semua biaya yang dikeluarkan Badak NGL selama menjadi operator kilang. Kepala Divisi Program dan Komunikasi SKK Migas Wisnu Prabawa Taher mengatakan, keterlibatan SKK Migas dalam pengelolaan Kilang LNG Badak tidak ada hubungannya dengan pembentukan Badan Usaha Khusus (BUK) Migas.  Rencana pembentukan BUK dimasukan ke dalam Rancangan Undang-Undang Migas.

Keterlibatan SKK Migas karena kompetensi di bidang hulu migas. Dengan masuknya SKK Migas diharapkan dapat memaksimalkan pengelolaan kilang yang ada di Bontang ini dengan target nilai transaksi penjualan LNG yang diproses di kilang Badak NGL pada tahun depan bisa mencapai Rp 32,5 triliun.

Menurut Wisnu kepemilikan LNG Plant Badak berada di LMAN, dan SKK Migas dengan kompetensi di bidang hulu, menjadi mitra dalam pengelolaan aset tersebut agar output optimal. 

"Teknis pengelolaan sedang disiapkan dan LNG Plan tersebut penting untuk pengembangan hulu migas selanjutnya, " ujarnya.

Seperti diketahui, SKK Migas ikut serta dalam pengendalian operasi LNG Badak.

Tepat 1 Januari 2018 nanti, SKK Migas memiliki kontrol pada operasional dan biaya di kilang gas alam cair (LNG) Badak yang berada di Bontang, Kalimantan Timur.

Peralihan kontrol dari Pertamina Joint Management Group ke SKK Migas memasuki tahap baru dengan kesepakatan pokok persyaratan antara pihak terkait. Kesepakatan itu sudah ditandatangani Kepala SKK Migas Amien Sunaryadi dengan pihak terkait.

Kontan, Page-14, Friday, Dec 29, 2017

Large-scale Government Gives KKKS Tax-Free Incentive

Although the new rules are out, the KKKS variable invests not because of the Government Regulation of Taxation

The government finally issued Government Regulation (PP) No. 53 of 2017 on Taxation on Upstream Oil and Gas Business Activities with Production Sharing Contracts Gross Split. This rule complements the Regulation of the Minister of Energy and Mineral Resources (ESDM) No. 8/2017 on the Gross Split Revenue Contract.

Deputy Minister of Energy and Mineral Resources, Arcandra Tahar, revealed that the content of the regulation has not changed much from the draft Government Regulation on Gross Split Tax designed by the Ministry of Energy and Mineral Resources. This means that within the rules will contain loss carry forward for 10 years and indirect tax exemption until the first oil and gas production.

Arcandra sure, this repair rule is in accordance with the wishes of upstream oil and gas business.

"No change, all the same as expected, Loss carry forward 10 years, then indirect tax until first oil-free," said Archandra.

In addition to these two points, there will be taxation facilities in the exploitation period that can be provided by the government on the basis of economics in the form of additional profit sharing (split) for the contractor. The additional split will be included in the Minister of Energy and Mineral Resources Regulation "In the Ministerial Regulation later, the connection exists for the economy," explained Arcandra.

This means that there will be a revision of the Minister of Energy and Mineral Resources Regulation on the gross split. According to him, the Cooperation Contract Contractor (KKKS) which can directly apply this tax regulation is Pertamina Hulu Energi to ONWJ Block. ONWJ Block is still the only oil and gas block that has implemented the scheme for gross split since January 2017.

Upstream Director of Pertamina Syamsu Alam said the regulation is good because with the issuance of Government Regulation there is already certainty about taxation in gross split. This can not be directly interpreted as profitable or unprofitable.

"But I think it will help the economy in the block." For Pertamina, especially in ONWJ I think this is good news, "he said.

Meanwhile, Energy Observer from Refominer Institute Pri Agung Rakhmanto stated that the newly set rules are good because they provide incentives to the KKKS.

"But it does not mean KKKS will be interested," he said.

According to him, in making the decision to invest that many variables. For example, investors see the credibility of the government and the rules of the game or policy.

"If the rules of the game change frequently, even though now out of new rules that give cannot be trusted investors and they still do not invest here," he said.

There is an auctioneer

With the new rules, the auction of oil and gas blocks is demanded. Arcandra said there are companies that enter the offer documents.

"There are several, at least there are three companies," he said.

Unfortunately, Arcandra does not mention the names of companies that have entered the tender offer. However, certainly the company exists from the country and there from abroad.

President Director of Saka Energi, Tumbur Parlindungan said that Saka has submitted bidding documents for the oil and gas block auctioned this year.

"Already entering the bid," said Tumbur

In addition to the match companies that have entered the bidding documents, the government is still waiting for another oil and gas company to participate. Arcandara hopes oil and gas companies that still want to follow the auction of oil and gas blocks this year can enter the offer document today, Friday (29/11). The auction closing was advanced from December 31, 2017 because the Government Regulation on Taxation of gross split is out.

IN INDONESIA

Pemerintah besar-besaran Memberi Insentif Bebas Pajak KKKS

Meski aturan baru sudah keluar, variabel KKKS berinvestasi bukan karena Peraturan Pemerintah tentang Perpajakan.

Pemerintah akhirnya menerbitkan Peraturan Pemerintah (PP) Nomor 53 Tahun 2017 tentang Perpajakan Pada Kegiatan Usaha Hulu Minyak dan Gas Bumi dengan Kontrak Bagi Hasil Gross Split. Aturan ini melengkapi Peraturan Menteri Energi dan Sumber Daya Mineral (ESDM) No 8/2017 tentang Kontrak Bagi Hasil Gross Split.

Wakil Menteri ESDM, Arcandra Tahar mengungkapkan, isi dari aturan tersebut tidak banyak berubah dari draf Rancangan Peraturan Pemerintah tentang Pajak Gross Split yang dirancang Kementerian ESDM. Ini berarti di dalam aturan tersebut akan memuat soal loss carry forward selama 10 tahun dan pembebasan pajak tidak langsung (indirect tax) sampai adanya produksi migas pertama kali.

Arcandra yakin, aturan perbaikan ini sudah sesuai keinginan para pelaku usaha hulu migas. 

"Tidak ada perubahan, semua sama sesuai harapan. Loss carry forward 10 tahun, lalu indirect tax sampai first oil free, kata Archandra.

Selain dua poin tersebut, akan ada fasilitas perpajakan di masa eksploitasi yang dapat diberikan pemerintah berdasarkan keekonomian berupa tambahan bagi hasil (split) bagi kontraktor. Tambahan split ini akan dimasukan ke dalam Peraturan Menteri ESDM.

 "Di Peraturan Menteri nanti, kaitannya ada untuk keekonomian," kata  Arcandra. 

Artinya akan ada revisi Peraturan Menteri ESDM tentang gross split. Menurut dia, Kontraktor Kontrak Kerja Sama (KKKS) yang bisa langsung menerapkan aturan perpajakan ini adalah Pertamina Hulu Energi untuk Blok ONWJ. Blok ONWJ memang masih menjadi satu-satunya blok migas yang sudah menerapkan skema bagi hasil gross split sejak Januari 2017.

Direktur Hulu Pertamina Syamsu Alam bilang, aturan ini baik karena dengan keluarnya Peraturan Pemerintah tersebut sudah ada kepastian mengenai perpajakan dalam gross split. Ini tidak bisa langsung diartikan menguntungkan atau tidak menguntungkan. 

"Tetapi saya kira akan membantu keekonomian dalam blok tersebut. Untuk Pertamina, terutama di ONWJ saya kira ini merupakan berita baik," kata dia.

Sementara itu, Pengamat Energi dari Refominer Institute Pri Agung Rakhmanto menyatakan, aturan yang baru saja ditetapkan itu bagus karena banyak memberikan insentif kepada para KKKS.

"Tapi tidak berarti KKKS akan tertarik" kata dia.

Menurut dia, dalam membuat keputusan untuk investasi itu banyak variabel. Misalnya, investor melihat kredibilitas pemerintah dan aturan main atau kebijakan. 

"Kalau aturan main sering berubah, meskipun sekarang keluar peraturan baru yang memberi  bisa tidak dipercaya investor dan mereka tetap tidak berinvestasi di sini," ujarnya.

Ada peminat lelang 

Dengan adanya aturan baru itu lelang blok migas ada peminatnya. Kata Arcandra sudah ada perusahaan yang memasukan dokumen penawaran. 

"Ada beberapa, setidaknya sudah ada tiga perusahaan," kata dia.

Sayang, Arcandra tidak menyebut nama-nama perusahaan yang telah memasukkan penawaran lelang. Namun, yang pasti perusahaan itu ada dari dalam negeri dan ada dari luar negeri.

Direktur Utama Saka Energi, Tumbur Parlindungan bilang Saka telah memasukkan dokumen penawaran untuk blok Migas yang dilelang tahun ini.

"Sudah memasukkan bid,"kata Tumbur 

Selain laga perusahaan yang sudah memasukan dokumen penawarannya, pemerintah masih menunggu lagi perusahaan migas lain agar ikut berpartisipasi. Arcandara berharap perusahaan migas yang masih ingin mengikuti lelang blok migas tahun ini bisa memasukan dokumen penawaran hari ini, Jumat (29/11). Penutupan lelang dimajukan dari sebelumnya 31 Desember 2017 karena Peraturan Pemerintah tetang Perpajakan gross split sudah keluar.

"Kami menutup lelang Jumat ini," tegas dia.

Kontan, Page-14, Friday, Dec 29, 2017

Mahakam Contributes 34% to National Oil and Gas

PT Pertamina Hulu Mahakam, a subsidiary of PT Pertamina Hulu Indonesia, which means the grandson of Pertamina, said it would provide an additional contribution of 34% of total oil and gas production nationally. The achievement after managing the Mahakam Block on January 1, 2018 later.

Pertamina is optimistic to keep production level in Mahakam block. President Director of Pertamina Hulu Indonesia, Bambang Manumayoso, explained that Pertamina has made various preparations and strategies to maintain the oil and gas production of the Mahakam block by ensuring the continuity of drilling and well intervention activities during the transition from Total E & P Indonesia Indonesie to Pertamina on 1 January 2018.

the Mahakam Block

Some of Pertamina's preparations include the transfer of Total E & P Indonesia workers who have signed the work agreement with the SOE. The amount reached 98.23%. It has drilled 14 well units from 15 wells by 2017 with good health, security, safety and environment (HSSE) achievement. Next year Pertamina is ready to add development wells, from 55 to 65 wells.

"As well as preparing investment costs of up to US $ 700 million and operating costs of US $ 1 billion," said Bambang.

Since production began in 1974, the Mahakam Block continues to produce oil and gas. In the RAPBN 2018, Pertamina Hulu Mahakam is targeted to produce in the range of 1,100 million cubic feet per day (mmscfd) of gas and 48,000 barrels per day (bopd) of oil. Pertamina has drilled 14 wells from 15 wells by 2017.

IN INDONESIA

Mahakam Berkontribusi 34% ke Migas Nasional

PT Pertamina Hulu Mahakam, anak perusahaan PT Pertamina Hulu Indonesia yang berarti cucu perusahaan Pertamina menyatakan, pihaknya akan memberikan tambahan kontribusi sekitar 34% dari total produksi migas secara nasional. Pencapaian itu setelah mengelola Blok Mahakam pada 1 Januari 2018 nanti.

Pertamina optimistis bisa menjaga tingkat produksi di Blok Mahakam. Direktur Utama Pertamina Hulu Indonesia Bambang Manumayoso menjelaskan, Pertamina telah melakukan berbagai persiapan dan strategi agar tetap menjaga produksi migas Blok Mahakam dengan memastikan keberlangsungan kegiatan pengeboran dan well intervention pada saat peralihan dari Total E&P lndonesie ke Pertamina pada 1 Januari 2018.

Beberapa persiapan Pertamina antara lain transfer pekerja Total E&P Indonesia yang sudah menandatangani perjanjian kerja dengan BUMN itu. Jumlahnya mencapai 98,23%. Lalu telah melakukan pengeboran 14 unit sumur dari program 15 sumur pada tahun 2017 dengan pencapaian health, security, safety dan environment (HSSE) yang baik.  Tahun depan Pertamina siap menambah sumur pengembangan, dari semula 55 menjadi 65 sumur. 

"Serta menyiapkan biaya investasi hingga US$ 700 juta dan biaya operasional sebesar US$ 1 miliar,” ujar Bambang.

Sejak produksi dimnlai pada tahun 1974, Blok Mahakam masih terus menghasilkan migas. Dalam RAPBN 2018, Pertamina Hulu Mahakam ditargetkan dapat berproduksi pada kisaran 1.100 juta kaki kubik per hari (mmscfd) gas dan 48.000 barel per hari (bopd) minyak. Pertamina sudah melakukan pengeboran 14 unit sumur dari program 15 sumur pada tahun 2017.

Kontan, Page-14, Friday, Dec 29, 2017