Tinjauan hukum penerapan gross split dalam kontrak bagi hasil kegiatan industi hulu minyak dan gas bumi = Judicial review of implementation of gross split in production sharing contract of upstream oil and gas industry

Fibrianti, Melita Gracia (2017) Tinjauan hukum penerapan gross split dalam kontrak bagi hasil kegiatan industi hulu minyak dan gas bumi = Judicial review of implementation of gross split in production sharing contract of upstream oil and gas industry. Masters thesis, Universitas Pelita Harapan.

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Abstract

Perlakuan Pajak Penghasilan di Bidang Usaha Hulu Minyak dan Gas Bumi atau yang dikenal dengan istilah Cost Recovery. Manfaat yang diperoleh dari penelitian ini adalah memberikan informasi mekanisme operasional kegiatan industri hulu migas yang terjadi di Indonesia, memberikan kontribusi bagi lembaga pemerintah untuk mengeluarkan produk perundangan mengenai mekanisme operasional migas yang sepadan dengan produk perundangan sebelumnya agar kegiatan industri hulu migas dapat berjalan lebih efektif dan efisien guna penegakan kedaulatan enerrgi dan kedaulatan negara. Jenis penelitian yang digunakan dalam penelitian hukum ini adalah metode penelitian hukum normatif dengan objek penelitian adalah norma hukum yang mengatur tentang mekanisme operasional migas. Adapun dari hasil penelitian ini dapat disimpulkan bahwa Permen ESDM No. 08 Tahun 2017 tidak cukup kuat untuk memenuhi tujuan Pemerintah dalam merubah mekanisme Cost Recovery yang tertuang dalam bentuk Peraturan Pemerintah. Jika produk Permen ESDM Gross Split ini digunakan untuk menggantikan PP Cost Recovery maka Permen ESDM ini dianggap cacat hukum karena tidak sepadan dan/atau lebih tinggi dari peraturan perundangan sebelumnya. Dari simulasi Cost-Benefit Analysis dapat disimpulkan bahwa untuk menempatkan aturan mengenai mekanisme Gross Split dalam padanan hukum yang setara dan/atau lebih tinggi dari aturan mengenai mekanisme Cost Recovery menjadi pilihan yang paling visible dan feasible dengan jumlah benefit yang lebih besar dari cost / The thesis examines the validity and effectiveness of the Minister of Energy and Mineral Resources Regulation (Peraturan Menteri Energi dan Sumber Daya Mineral) No. 08 of 2017 on Gross Split as the operational mechanism of upstream oil and gas industry activities compared to the previous as stipulated in Government Regulation (Peraturan Pemerintah) No. 79/2010 on Operational Costs Refundable and Income Tax Treatment in Upstream Oil and Gas Business or known as Cost Recovery. The benefits of this research are to provide information on the operational mechanism of upstream oil and gas activities in Indonesia, to contribute to government institutions to issue legislation on oil and gas operational mechanism commensurate with the previous legislation so that upstream oil and gas industry activities can operate more effectively and efficiently for enforcement of state sovereignty and state sovereignty. The type of research used in this legal research is the normative legal research method with the object of research is the legal norms that regulate the oil and gas operational mechanism. As for the results of this study can be concluded that the Ministry of Energy and Mineral Resources Regulation is deemed legally defect because it is not commensurate and/or higher than previous legislation. From the Cost-Benefit Analysis simulation it can be concluded that to place the rules on Gross Split mechanism in equivalent and/or higher equivalent of the rules concerning Cost Recovery mechanism becomes the most visible and feasible option with the amount of benefit greater than cost.

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