Analisis Ketentuan-Ketentuan di Production Sharing Contract Indonesia dalam Kaitannya dengan Penerimaan Negara Minyak dan Gas Bumi
| Main Authors: | Ety Syamsiyah Ariyati, author, Add author: Lubis, Andi Fahmi, supervisor, Add author: Chaerul D. Djakman, examiner, Add author: Muhammad Ichsan, examiner |
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| Format: | Masters Bachelors |
| Terbitan: |
Universitas Indonesia
, 2010
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| Subjects: | |
| Online Access: |
https://lib.ui.ac.id/detail?id=136325 |
Daftar Isi:
- Tesis ini membahas mengenai bagaimana ketentuan-ketentuan dalam Production Sharing Contract atau disebut fiscal term di pengusahaan minyak dan gas bumi di Indonesia antara lain FTP, investment credit, bonus, cost recovery, bagi hasil dan perpajakan dapat mengoptimalkan penerimaan Negara dari sumber daya alam yang dimilikinya. Selama ini minyak dan gas bumi masih merupakan penghasil penerimaan Negara yang utama. Penelitian ini adalah penelitian kualitatif dengan desain analisa deskriptif. Hasil penelitian menyarankan bahwa masih ada ketentuan dalam Production Sharing Contract yang masih harus diperbaiki dalam rangka mengoptimalkan penerimaan negara. Selain itu Pemerintah melalui BPMigas harus terus melakukan kontrol atas cost recovery dan terus menelaah kebijakan-kebijakan terkait dengan cost recovery agar efisiensi yang diharapkan dapat meningkatkan penerimaan Negara namun juga harus memperhatikan kepentingan lainnya. <hr> The focus of this study is fiscal term in production sharing contract for oil and gas upstream activities. The purpose of this study is to understand how fiscal terms (FTP, investment credit, bonus, cost recovery, oil and gas split, and taxation) in production sharing contract for oil and gas activities can optimize government revenue from natural resources. The oil and gas contribution for state?s revenue is still significant for this years. This research is qualitative descriptive interpretive. The researcher suggested that the government should improve the fiscal term in production sharing contract for optimizing state?s revenue. And government should control the cost recovery implementation and improve cost recovery policy decision so that the efficiency can raise the state?s revenue, but also consider the other interest.