Aspek Perpajakan PSC
Aspek Perpajakan PSC
Gross Revenue xx
FTP (xx)
xx
Cost Recovery (xx)
Equity to be split xx
- Government share
- Contractor share
Dewa Made Budiarta 9
POLA BAGI HASIL PSC
Production ( Revenue)
R = R old Oil + R New Oil
Government Share 73,2143% First Tranche Petroleum ( FTP ) Contractor Share 26,7857%
20% X R
Investment Credit ( IC )
15.78% Of Caoital Investment
Cost Recovery ( CR )
- Current Year Opex
- Unrecovered Cost ( Past Year Cost )
- Depreciation Of Capital Investment
Equity To Be Split
( R - FTP - IC - CR
DMO Fee
25 % X 26,7857% X R Old Oil X 15%
25% X 26.7857% X R New Oil
Contractor
Taxable Income
Government Tax
44%
Indonesia
Share
Dewa Made Budiarta Contractor
Share
10
PSC
Bagi hasil Lifting antara Pemerintah dan Kontraktor sebesar 85 : 15
diperoleh sbb
Gross income (hasil produksi) GI
Cost recovery . <CR>
To be shared . TBS
Total taxes to be paid by Contractor:
PPs (corporate tax= PPh) = 30%
PBDR = 20% x (100% - 30%) = 14% 44% x TBS
Net share after tax 56% x TBS
This amount should be equal to the take home contractor share of 15%
Tarif pajak
pre-1984 1984 1991 1994 2001
Corporate tax 45% 35% 35% 30% 30%
Deviden tax (20%) 11% 13% 13% 14% 14%
Total Income Tax 56% 48% 48% 44% 44%
Production sharing
Production sharing pre-1984 1984 1991 1994 2001
Government share 65,91% 71,15% 71,28% 73,22% 73,22%
Contractor share 34,09% 28,85% 28,85% 26,78% 26,78%
Setiap
entity di suatu block wajib
memiliki NPWP (SE-75/PJ./1990)
Catatan : bonus $ 4.4 digross-up menjadi $ 8.46 dgn tax rate 48%
Dewa Made Budiarta 30
Pre production cost
Diatur dalam S-316/MK.012/1986 tanggal 22
Maret 1986
Bahwa Pasal 6 ayat (2) Kepmen
458/KMK.012/1984 menetapkan bahwa harga
perolehan dari harta tak berwujud sepanjang
berkenaan dan untuk keperluan pengembalian
biaya-biaya terhadap survey dan biaya
pengeboran tak berwujud (intangible drilling)
dapat diperhitungkan sepenuhnya
Dengan demikian, biaya yg menjadi beban dalam
masa pra produksi dapat dikurangkan dari
penghasilan bruto pada saat dimulainya produksi
komersial
Pertamina Contract
(-)
Participating Interest Participating Interest
Equity to be Split
Repayment of (-)
Cost Recovery
Indonesia Share Contractor Share
(-) (+)
Prorata
(-)
Tax
(+)
DMO (-)
(-)
DMO Fee (+)
(+) (+)
Taxable Income
(+)
Tax 44%
Contractor Take (+)
Indonesia Take
Primary Oil
Incremental Oil
Taxable Income
(-)
Tax
Pertamina Take
(+) (-)
DMO
(-) (+)
DMO Fee
(+)
(+) (-) Taxable Income
Tax 44%
(+)
Contractor Take
Indonesia Take
(+)
(+)
NSO SO
(-) Investment Credit
(-)
Cost Recovery
Equity to be Split
(-)
Tax
(+) (-)
DMO
(-) (+)
DMO Fee
Pertamina Take
(+)
(+) (-) Taxable Income
(+) Tax 44%
(+)
Indonesia Take Contractor Take
Dewa Made Budiarta 45
COMPARATION OF ACCOUNTING TREATMENT
SUCCESSFUL EFFORT, FULL COSTING AND P S C
I. SEARCHCING FOR
Success
Seismic & Survey X X X **)
G&G X X X **)
"Dryhole"
Seismic & Survey X X
G&G X X
NOTE : *) To be development
**) All costs of Searching for is expense (Success or "Dryhole" - expense)
**) Oi l & Gas Accounti ng - Second Edi ti on
Horace R. Brock, John P. Kl i ngstedt, Donal d M . Jones.
1 LIFTINGS
2 Pertamina Export
3 Pertamina Local
4 Total Pertamina
5 Total Contractor
6 TOTAL LIFTINGS
7 COST RECOVERY
8 EQUITY TO BE SPLIT
9 CONTRACTOR ENTITLEMENT
10 Cost Recovery
11 Equity Share
12 Gross Domestic Requirement
13 Due to Pertamina from Entitlement
14 TOTAL CONTRACTOR ENTITLEMENT
15 LIFT STATUS
16 Contractor Liftings
17 Contractor Entitlement
18 Over/(Under) Lift this period
19 Cash Settlement Over/(Under) Lift
20 Over/(Under) Status Start of Period
21 Over/(Under) Status End of Period
22 CASH SETTLEMENT
23 Due from Pertamina from Entitlement
24 Cash Settlement Over/(Under) Lift
25 Others
26 TOTAL DUE TO/FROM PERTAMINA
27 TOTAL CONTRACTOR SHARE
28 Contractor Liftings
29 (Over)/Under Liftings
30 Government Tax Entitlement
31 Domestic Requirement Adjustment
32 Due to (Pertamina)/Contractor from Entitlement
33 TOTAL CONTRACTOR SHARE
34 CALCULATION OF WEIGHTED AVERAGE PRICE
35 Total Liftings
36 Deduct Curr. Year Gross Dom. Requirement
37 Add Prior Year Gross Dom. Requirement
38 TOTALS
39 WEIGHTED AVERAGE PRICE
40 US DOLLARS
41 LIFTING PRICE VARIANCE : Liftings Entitlement
42 Contractor Liftings
43 (Over)/Under Liftings
44 Cost Recovery
45 Contractor Equity Share
46 Gross Domestic Requirement
47 Totals
48 VARIANCE Favorable/(Unfavorable)
49 BARRELS DOLLARS
50 CALCULATION OF DOMESTIC REQUIREMENT
51 Gross : Old Oil
52 New Oil
53 P/Y Adjusment Old Oil
54 P/Y Adjusment New Oil
55 Total Gross
56 Adjustments : Old Oil
Dewa Made Budiarta 47
57 New Oil
58 P/Y Adjusment Old Oil
59 Total Adjustment
# c / p s c / f o r m- p q r / k s / 0 2 / 0 1
OPERATOR : PERTAMINA-Dit. MPS
CONTRACTOR AREA : PRODUCTION SHARING CONTRACT
QUARTER ENDED : LIFTING/SHARING ANALYSIS
GAS OPERATIONS
1 LIFTING
2 Total Pertamina
3 Total Contractor
4 TOTAL LIFTING
5
6 CONTRACTOR ENTITLEMENT
7 Cost Recovery
8 Equity Share
9 Others
10 TOTAL CONTRACTOR ENTITLEMENT
11
12 LIFTING STATUS
13 Contractor Liftings
14 Contractor Entitlement
15
16 Over/(Under) Lift This Period
17 Over/(Under) Lift Start of Period
18 Over/(Under) Lift End of Period
19
20 CASH SETTLEMENT
21 Cash Settlement Over/(Under) Lift
22 Others
23 TOTAL CASH SETTLEMENT Dewa Made Budiarta 48
# c/ p sc/ f o r m- p q r / ks/ 0 2 / 0 1
PROSES PEMBUATAN PERTAMINA QUARTERLY REPORT
GENERAL PERTAMINA QUARTERLY REPORT
LEDGER (MELALUI MEDIA WORKSHEET)
KATEGORI JENIS AFE NON AFE ACCOUNT COST RECOVERY INV. COST
BIAYA BIAYA CURRENT DEPRE. TOTAL CREDIT RECOVERABLE
YEAR
OP. COST