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"Tesis ini bertujuan untuk menganalisa pengenaan pajak penghasilan atas transaksi pengalihan participating interest oleh kontraktor minyak dan gas bumi sebagaimana diatur dalam Peraturan Pemerintah No. 79 Tahun 2010 dalam kerangka peraturan perundang-undangan perpajakan yang berlaku termasuk di dalamnya Perjanjian Penghindaran Pajak Berganda. Penelitian ini juga dimaksudkan untuk menjadi bahan masukan bagi pemegang otoritas di pemerintahan dalam usaha pemungutan pajak atas transaksi pengalihan tersebut sehingga dapat memberikan kepastian hukum bagi kedua belah pihak agar iklim usaha di bidang minyak dan gas bumi tetap kondusif untuk investasi.

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This thesis is aimed to analyse the of the income tax imposition on participating interest transfer by an oil and gas contractor under Government Regulation No. 79 in 2010 within the applicable tax law and regulation framework including the application of tax treaty, as well as the relevant domestic tax regulation. This thesis was also intended to be an input for the Relevant Government Authority for tax collection on the transfer of participating interest in order to provide legal certainty for both parties, therefore the business of oil and gas industry remains conducive to investment."

"Tesis ini membahas mengenai pengenaan Branch Profit Tax terhadap transaksi pengalihan participating interest pada industri hulu minyak dan gas bumi yang diatur dalam Peraturan Pemerintah Nomor 79 Tahun 2010 PP 79/2010, Peraturan Menteri Keuangan Nomor 257/PMK.03/2011 PMK 257/2011, dan Surat Kantor Wilayah Direktorat Jenderal Pajak Kanwil DJP Jakarta Khusus Nomor S-5996/WPJ.07/2015. Penelitian ini menggunakan pendekatan penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyimpulkan bahwa ketentuan pengenaan Branch Profit Tax yang diatur di dalam Surat Kantor Wilayah DJP Jakarta Khusus No. S-5996/WPJ.07/2015 tidak konsisten dengan ketentuan yang diatur di dalam PP 79/2010 dan PMK 257/2011 sehingga menimbulkan ketidakpastian hukum. Oleh karena itu diperlukan pertimbangan pengenaan Branch Profit Tax sesuai dengan konsep perpajakan sehingga pelaksanaan perpajakan untuk transaksi pengalihan participating interest di masa depan lebih memberikan kepastian hukum, baik bagi DJP sebagai fiskus maupun Kontraktor sebagai Wajib Pajak.

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This thesis analyzes the imposition of Branch Profit Tax on transfer of participating interest in the upstream oil and gas industry which regulated in Government Regulation Number 79 Year 2010 GR 79 2010 , Minister of Finance Regulation Number 257 PMK.03 2011 MoF 257 2011 , and Jakarta Khusus Regional Tax Office RTO Letter Number S 5996 WPJ.07 2015. This research use a qualitative research approach with descriptive design.

The research concludes that the imposition of Branch Profit Tax as stipulated in Jakarta Khusus RTO Letter Number S 5996 WPJ.07 2015 is inconsistent with regulation stipulated in GR 79 2010 and MoF 257 2011 causing legal uncertainty. Therefore it is necessary to have a view of Branch Profit Tax imposition from tax concept side so that the tax implementation on transfer of participating interest transaction can give legal certainty for all parties both for the Directorate General of Tax as fiscus and for the Contractor as a taxpayer as well in the future."

"Under Law of the Republic of Indonesia No 22 of 2001 on Oil & Gas, upstream producers had a domestic market obligation (DMO), which required them to sell a specified portion of their product into the Indonesian domestic market, which is 25% of all oil and gas production. Contractors are obligated to fulfill domestic requirement from the date of commercial operation, at the first contractors are entitled to a 60-month holiday from the date of commercial operation before the DMO must be fulfilled and the prices are same to market price (ICP). The problem is, after 60-month DMO the cost for domestic oil reduce from 10% to 25% market price (ICP) depends on contract. Because the fee below the market price. For that, need to clear how the income tax treatment on the fee from DMO received by the contractors. Is the assignment considered as transaction and how to determine the price for DMO oil as the tax base.The research method that used by researcher is descriptive. It means that the research is described accurately using facts, spoken or written words, actions, and visual images. The approach used in this research is qualitative approach. The main issue in this research is to find out that fee from domestic market requirement which is paid below the Market price are match with accretion concept and the definition of income in income tax law, so DMO fee can describe as taxable income. The data collection technique used in this research is by reading the literature which focuses on the research, and interview. The interview was done with oil and gas expert, cooperation contractor, government institution, and tax expert.The result of this research are the tax on DMO fee which received by joint cooperation contractor has been right, because the taxation of DMO fee had been meet all general act definition of income refer to article 4 (2) Income Tax Law and accretion concept which adopted by income tax system to describe ability-to-pay. DMO fee cannot be considered as a loss, but its difference price can be reduced contractor's taxable income. DMO fee as the income tax object cannot be taxed separately from the contractor's income but it must counted as the whole accretion on contractor income and taxable at specified tariff based on contract rate."

"ABSTRAKSkripsi ini membahas tentang formulasi kebijakan dan penerapannya dilihat dari metode penghitungan alokasi biaya tidak langsung yang dapat dijadikan pengurang beban pajak penghasilan (deduction) dan juga penghitungan bagi hasil yang diterima kontraktor kontrak kerja sama (KKKS). Penelitian ini adalah penelitian kualitatif deskriptif. Hasil penelitian menunjukkan bahwa kebijakan ini dibentuk dengan mempertimbangkan beberapa hal, yaitu: kepastian hukum, netraitas, restriktif dan juga legalitas, selain itu pula hasil penelitian menunjukan terdapat berbagai macam metode penghitungan alokasi biaya tidak langsung kantor pusat yaitu: berdasarkan masa eksplorasi yang penghitungannya dilakukan berdasarkan masa eksplorasi secara keseluruhan dan akan dilakukan peyesuaian saat tahun terakhir masa eksplorasi tersebut bukan penghitungan per-tahun dan metode penghitungan alokasi biaya tidak langsung kantor pusat pada masa eksploitasi yang dilakukan penghitungan pertahun dan langsung dilakukan pemeriksaan dan hasil koreksi dari pemeriksaan tersebut langsung disesuaikan ditahun bersangkutan pada masa eksploitasi.

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ABSTRACTThis research discusses the views of policy formulation and implementation of the method of calculating the overhead allocation can be used as tax deduction and also Profit Sharing for kontraktor kontrak kerja sama (KKKS). The study is a descriptive qualitative research. The results show this policy is established by considering a few things, that are: certainty, neutrality, legality and also restrictive and than the results showed too, there were various methods of calculating the overhead allocation, that are: based on the exploration period is calculated based on the exploration as a whole year in that period and will be an adjustment in the time last year exploration and the method of calculating the overhead allocation of the exploitation was calculated annually and direct examination and correction of the examination results directly adjusted in the year concerned at the time exploitation."

"Tujuan penelitian untuk mengetahui dasar pertimbangan Direktorat Jenderal Pajak (DJP) dalam membentuk Kantor Pelayanan Pajak Minyak dan Gas Bumi, memaparkan pengimplementasian modernisasi administrasi pajak yang dilakukan otoritas pajak Amerika Serikat (IRS), menjelaskan keunggulan penerapan modernisasi administrasi dan model segmentasi wajib pajak pada kantor pelayanan pajak. Penelitian ini menggunakan pendekatan dan metode penelitian kualitatif deskriptif. Dengan pengumpulan data kualitatif, ditemukan bahwa dasar pertimbangan pembentukkan KPP Migas: kontribusi sektor usaha minyak dan gas bumi yang besar dalam penerimaan pajak, sebagai upaya peningkatan pelayanan, peningkatan pengawasan, dan optimalisasi potensi sumber daya manusia yang dimiliki DJP. Bentuk pelaksanaan modernisasi administrasi pajak yang dilakukan IRS yaitu melalui penguatan struktur organisasi, sumber daya manusia, proses bisnis dan teknologi informasi. Keunggulan penerapan modernisasi administrasi dan model segementasi wajib pajak pada kantor pelayanan pajak adalah pelayanan menjadi lebih seragam sehingga memberikan kemudahan kepada wajib pajak dalam memenuhi kewajiban perpajakannya serta memudahkan pengawasan wajib pajak.

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The purpose of this research is to know the basic consideration of Directorate General of Taxes (DGT) in the establishment of Oil and Gas Tax Office, to outline the implementation of the modernization tax administration that carried out by the U.S. tax authority (IRS), to explain what are the benefits of modernization of the administration and implementation of ‘segmented taxpayer model’ at the tax office.

This study uses a qualitative approach and descriptive research methods. With qualitative data collection, it found that the basic consideration of establishsing Oil and Gas Tax Office is due to the great contribution of the oil and gas business in tax revenue, as an effort to improve service, to increase oversight, and to optimize the potential of DGT’s human resources.

The implementation of modernization tax administration that done through the IRS is by strengthening the organizational structure, human resources, business processes and information technology. The advantages of applying modern administration and taxpayer segmentation models at the tax office are: the service of the taxpayer will be more uniform so it can provide a convenience to taxpayers in meeting their tax obligations and also ease the monitoring of taxpayers."

"Laporan ini membahas tentang perhitungan pajak BUT EMP ABC. BUT EMP ABC merupakan perusahaan yang bergerak di bidang usaha hulu minyak dan gas bumi di wilayah kerja Blok ABC PSC. Dikeluarkannya Peraturan Pemerintah Nomor 79 tentang Biaya Operasi yang Dapat Dikembalikan dan Perlakuan Pajak Penghasilan di Bidang Usaha Hulu Migas menjadi salah satu tujuan pembahasan mengenai laporan ini untuk dapat melihat, menganalisis, dan menguraikan dampak atas peraturan tersebut atas Pajak Penghasilan Minyak dan Gas Bumi BUT EMP ABC. Pemeriksaan atas biaya operasi yang dikembalikan menghasikan adanya temuan-temuan yang tidak sesuai dengan Peraturan Pemerintah Nomor 79 Tahun 2010 sehingga mempengaruhi besaran pajak BUT EMP ABC nantinya.

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This report discusses the tax calculation of BUT EMP ABC. BUT EMP ABC is a company that engaged in the upstream oil and gas in the working area of ABC PSC. The issuance of Government Regulation No. 79 of Operating Cost to Returned (cost recovery) and Treatment of Income Tax in Sector Upstream Oil and Gas become one of the main discussion on this report in order to view, analyze, and describe the impact of these regulations on Oil and Gas Income Tax of BUT EMP ABC. The examination of company?s cost recovery resulted in the findings that are not in accordance with Government Regulation No. 79 Year 2010 thus affecting the amount of income tax BUT EMP ABC later."

"Penurunan produksi minyak dan stagnannya produksi gas selama beberapa tahun terakhir, menimbulkan kerugian yang cukup besar bagi pemerintah. Berdasarkan keluhan kontraktor, salah satu penyebabnya adalah pengenaan berbagai macam pajak sejak awal tahap eksplorasi. Padahal, di sisi lain, kontraktor belum memperoleh penghasilan usaha pada tahap ini. Untuk meningkatkan produksi migas tersebut, diterbitkanlah Peraturan Menteri Keuangan Nomor 178/PMK.11/2007 yang mengatur pemberian insentif PPN ditanggung pemerintah bagi impor barang yang dipergunakan dalam tahap eksplorasi migas. Proses implementasi kebijakan inilah yang ingin dibahas oleh peneliti suatu penelitian. Penelitian ini menggunakan pendekatan kualitatif dengan analisis yang bersifat deskriptif. Hasil penelitian menunjukkan bahwa proses pelaksanaan pemberian insentif PPN ditanggung pemerintah bagi impor barang untuk eksplorasi migas mencakup suatu tahapan implementasi yang cukup panjang dan melibatkan beberapa institusi negara. Pada dasarnya proses pelaksanaan sudah dimulai sejak pengajuan Rencana Impor Barang oleh kontraktor yang merupakan dokumen yang wajib dilampirkan ketika mengajukan permohonan insentif hingga penyampaian laporan triwulan PPN ditanggung pemerintah kepada Direktur Jenderal Bea dan Cukai, dan permintaan pembayaran penerimaan PPN oleh Direktur Jenderal Pajak kepada Direktur Jenderal Anggaran. Konsekuensinya, pemerintah harus menganggarkan tambahan pengeluaran untuh menanggung PPN tersebut dalam APBN 2008. Namun, pengeluaran ini secara langsung akan diseimbangkan dengan masuknya penerimaan PPN. Dengan demikian, pada dasarnya tidak ada dana belanja yang secara riil dikeluarkan pemerintah untuk menanggung PPN tersebut. Namun demikian, kontraktor hanya dapat menerima manfaat insentif tersebut selama satu tahun karena Undang-Undang APBN 2008 yang menjadi dasar hukumnya hanya memiliki masa berlaku selama satu tahun.

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The declining of oil production and stagnancy of gas for many years have resulted in government loss. Based on the demand ask by Contractors, the taxes imposed since the beginning of exploration phase have become one of the main cause. In the other side, no income has been generated by Contractors in this phase. In order to increase the national production, government issued a tax incentive in the form of VAT borne by government for the importation of exploration goods in oil and gas sector which is regulated in Minister of Finance Regulation Number 178/PMK.011/2007. This research attempts to analyze the implementation process of this regulation in details. The approach used in the research is based on qualitative method with descriptive interpretation. From the research held, it shows that the implementation of encompass such a long process and involve some government institutions. The process has been started since Contractors submit the Import Plan, until recording tax revenue by Directorate General of Taxation based on the report delivered by Directorate General of Custom Duty and admitting subsidy expenditure by Directorate of Budgeting. This creates government obligation to budgeted additional expense to bear the VAT in General Revenue and Expenditure Budget for Year 2008. However, this expense will directly balance with the tax revenue from VAT. Thereby, there is no real expenditure by government in bearing the VAT. Nevertheless, Contractors are only able to get benefit from the incentive for one year since The General Revenue and Expenditure Budget Law valid only for one year."

"Mengacu pada ketentuan Pasal 11 UU Pajak Pertambahan Nilai (UU PPN), saat terutangnya pajak atas penyerahan Barang Kena Pajak (BKP) adalah saat penyerahan atau saat pembayaran, mana yang lebih dahulu terjadi. Saat penyerahan BKP kemudian ditentukan dalam beberapa kategori, termasuk pada saat pengakuan pendapatan, saat pengakuan piutang atau saat pembuatan faktur penjualan. Namun penentuan saat penyerahan yang berlaku umum ini tidak berlaku untuk penyerahan BKP konsinyasi yang saat penyerahannya diatur secara khusus pada saat diserahkannya barang untuk dititipkan. Penelitian ini dilakukan berdasarkan pendekatan kualitatif dan bertujuan untuk menganalisa ketentuan PPN atas penyerahan BKP dalam transaksi konsinyasi dan kesesuaiannya dengan konsep penyerahan serta menggambarkan kendala yang dihadapi oleh PKP dalam melaksanakan ketentuan PPN atas transaksi konsinyasi.

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Pursuant to provision of Article 11 of prevailing Value Added Tax (VAT) Law, supply on taxable goods is due when the goods are delivered or when the payment are made, whichever occurs first. The taxable supply then determined in several catagories away other things to be in line with the revenue recognition as for accounting purpose, on receivable recognition, or when the invoice is issued. However, this general provision of time supply determination does not apply for supply of goods on consignment transaction that is normally due on delivery of consignment goods. Therefore, the purpose of research that conducted by the qualitative approach is to analyze the VAT provision of supply of goods on consignment transaction and it's conformity with taxable supply concept and describes the obstacles encountered by taxable person in implementing the provision of the VAT consignment transaction."

"Laporan magang ini membahas tentang sengketa pajak Bentuk Usaha Tetap ldquo;BUT rdquo; ABC selaku kontraktor Production Sharing Contract ldquo;PSC rdquo; , keterkaitannya dengan pemenuhan peraturan perpajakan mengenai proses penyelesaian sengketa pajak di Indonesia, serta asas lex specialis atas ketentuan perpajakan dalam PSC sebagaimana diatur dalam Pasal 33A Undang-Undang Nomor 36 Tahun 2008. Berdasarkan pemeriksaan yang dilakukan terhadap BUT ABC, pemeriksa pajak menghitung biaya Home Office Overhead ldquo;HOO rdquo; dan Secondee Reimbursement ldquo;SR rdquo; sebagai objek PPh Pasal 26 dan PPN atas Pemanfaatan Jasa Kena Pajak dari Luar Daerah Pabean. Sedangkan mengacu pada PSC yang berlaku, kewajiban perpajakan BUT ABC hanyalah terbatas pada pajak penghasilan dan Branch Profit Tax sehingga PPN terutang sebagaimana disengketakan bukan merupakan kewajiban dan tanggungan BUT ABC. Selain itu, berdasarkan Surat Menteri Keuangan Nomor S-604/MK.017/1998, pajak atas HOO dan SR sebagai biaya yang timbul dari kantor pusat seharusnya ditanggung pemerintah. Namun, karena kekosongan hukum rechtsvacuum, maka terkait apakah pajak ditanggung atau tidak ditanggung pemerintah masih menjadi perselisihan.

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This internship report aimed to analyze the tax dispute of Bentuk Usaha Tetap ldquo BUT rdquo ABC as Production Sharing Contract Contractor, its correlation with the compliance of tax regulations on tax dispute resolution process in Indonesia, and the lex specialis principle of the taxation provisions in PSC as stipulated in Article 33A of Indonesian Law Number 36 Year 2008. Based on the tax audit conducted on BUT ABC, tax inspector calculated the cost of Home Office Overhead ldquo HOO rdquo and Secondee Reimbursement ldquo SR rdquo as tax objects of Article 26 Income Tax and VAT on The Utilization of Taxable Services from Outside Custom Area. This corrections conflict the applicable PSC which implied that tax obligation of BUT ABC is limited to income tax and Branch Profit Tax, so that VAT due as disputed is not a liability and dependant of BUT ABC. In addition, based on the Letter of Minister of Finance Number S 604 MK.017 1998, tax imposed on HOO and SR costs incurred by the head office should be borne by the government. However, due to the legal vacuum, whether the tax is borne by the government or not is still a dispute."

"Salah satu badan yang ditunjuk menjadi pemungut pajak penghasilan pasal 22 adalah bank BUMN. Penelitian ini bertujuan untuk memaparkan pertimbangan pemerintah dalam menentukan kebijakan pemungutan PPh pasal 22 oleh bank BUMN, proses formulasi kebijakan, serta implikasi yang timbul atas kebijakan tersebut terkait prinsip netralitas dan biaya ekonomi. Penelitian ini merupakan penelitian kualitatif yang menggunakan teknik wawancara mendalam dengan jenis penelitian deskriptif. Hasil penelitian menunjukkan bahwa pertimbangan utama penunjukkan bank BUMN menjadi pemungut adalah performa bank BUMN yang baik dalam perekonomian. Proses formulasi secara umum telah berjalan sesuai dengan proses formulasi yang ideal namun terdapat beberapa aktor kebijakan yang belum terlibat secara mendalam dalam proses formulasi. Implikasi yang timbul atas kebijakan ini adalah terkait biaya ekonomi yang menambah biaya yang signifikan bagi bank BUMN.

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State Owned Bank is one of the entity appointed as Article 22 Income Tax Withholding agent in Indonesia. This research describes the consideration of that policy, the process of policy formulation, and the implication arise by that policy related neutrality and cost of economy principal. This research is a qualitativedescriptive research with in-depth interview and literature review as data collection techniques. The result of this research shows that the main consideration of this policy is the good state owned bank performance in the economy sector. Formulation process is running with ideal process, but there are some actors of policy that has not deeply involved in the formulation. Implication of this policy is about economical cost that add some significant cost for State Owned Bank."