1. ANALISIS IMPLIKASI KEBIJAKAN MINYAK MENTAH DAN GAS BUMI SEBAGAI BARANG KENA PAJAK PASCA BERLAKUNYA UNDANG UNDANG NOMOR 7 TAHUN 2021 PADA KEGIATAN EKSPOR MIGAS OLEH KKKS GROSS SPLIT.
- Author
-
Towanda, Imam Gerson and Rosdiana, Haula
- Abstract
This study aims to examine taxation policies related to the determination of crude oil and natural gas as taxable goods (BKP) in the context of the oil and gas industry, specifically whether the policy is in accordance with the principles of neutrality and legal certainty. This research uses a normative juridical method by analyzing applicable laws and regulations, such as Law Number 7 of 2021 and Government Regulation Number 49 of 2022, as well as a review of related literature. Through a qualitative approach, this research analyzes the treatment of Value Added Tax (VAT) in oil and gas cooperation contracts, both for gross split and cost recovery schemes, as well as its impact on cooperation contractors (KKKS). The results show that the stipulation of crude oil and natural gas as taxable goods in the new tax regime can lead to legal uncertainty, especially in the gross split scheme which is not clearly regulated regarding the imposition of VAT on oil and gas exports. In terms of the principle of neutrality, this policy creates an additional burden for gross split PSCs that do not get VAT refund facilities, unlike the cost recovery scheme. This tax policy still needs to be adjusted to be more consistent with the principles of neutrality and legal certainty, especially regarding oil and gas exports in the gross split scheme. Regulatory revisions are needed so as not to cause legal uncertainty and create a fairer and more neutral tax treatment for all KKKS. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF