Shobah, Shofia (2015) Cost Recovery Dalam Kontrak Kerjasama Minyak Dan Gas Bumi Di Indonesia Ditinjau Dari Hukum Kontrak Internasional. Sarjana thesis, Universitas Brawijaya.
Abstract
Pada skripsi ini, penulis mengangkat permasalahan Cost Recovery Dalam Kontrak Kerjasama Minyak dan Gas Bumi di Indonesia Ditinjau dari Hukum Kontrak Internasional. Pilihan tema tersebut dilatarbelakangi oleh ketidaksesuaian pelaksanaan cost recovery dalam Production Sharing Contract (PSC) pengusahaan migas di Indonesia. Dalam UU Nomor 22 Tahun 2001 tentang Minyak dan Gas Bumi telah diatur mengenai jenis kontrak kerja sama yang digunakan saat ini yaitu Production Sharing Contract (PSC) atau kontrak bagi hasil. Berdasarkan UU Nomor 22 Tahun 2001, minyak bumi yang dihasilkan oil company akan dibagi sebesar 85%:15% dan gas bumi sebesar 70%:30% antara Pemerintah dengan KKKS. Beberapa komponen yang mempengaruhi hasil bagi produksi migas adalah: 1) Gross Revenue 2) First Tranche Petroleum, 3) Investment Credit dan 4) Cost Recovery. Salah satu yang paling penting adalah cost recovery. Besaran nilai cost recovery akan sangat berpengaruh terhadap pengurangan atau penambahan hasil bagi produksi migas. Meskipun telah diatur dalam PP Nomor 79 Tahun 2010 tentang Biaya Operasi Yang Dapt Dikembalikan dan Perlakuan Pajak Pada Kegiatan Usaha Hulu Minyak dan Gas Bumi, faktanya masih banyak ketidaktaatan terhadap pelaksanaan cost recovery di lapangan. Penulisan karya tulis ini menggunakan metode yuridis normatif dengan metode pendekatan konseptual (conceptual approach) dan pendekatan kasus (Case Approach). Bahan hukum primer, sekunder dan tersier yang diperoleh penulis akan dianalisis dengan menggunakan teknik penalaran yang bersifat deduktif-induktif. Selain itu juga digunakan pembahasan dengan penafsiran atau interpretasi gramatikal. Berdasarkan hal tersebut diatas, karya tulis ini mengangkat rumusan masalah : 1. “Komponen apa sajakah yang seharusnya dimasukkan dalam cost recovery kontrak kerjasama minyak dan gas bumi di Indonesia?” 2. “Bagaimana kesesuaian pengaturan cost recovery dalam kontrak kerjasama minyak dan gas bumi ditinjau dari pemenuhan hak dan kewajiban yang tercantum dalam consideration sesuai hukum kontrak internasional?” Hasil penelitian dengan metode diatas, penulis memperoleh jawaban mengenai cost recovery dalam kontrak kerjasama minyak dan gas bumi di Indonesia, yaitu: Sesuai dengan PP Nomor 79 Tahun 2010, ada 3 komponen cost recovery, yaitu Biaya Kapital, Biaya Non Kapital dan Depresiasi. Seharusnya cost recovery sesuai dengan PP Nomor 79 tahun 2010, tetapi apabila berdasarkan hasil audit SKK Migas, BPK RI, BPKP&Ditjen Pajak, ditemukan adanya ketidaktaatan (incompliance) yaitu dengan pengikutsertaan negative list cost recovery dalam dana recoverable, maka Pedoman Tata Kerja (PTK) Penangguhan Pembebanan Biaya Operasi akan diberlakukan maksimal 90 hari kerja dengan tiga kali perundingan. Hasil akhir diputuskan berdasarkan kesepakatan bersama, dapat berupa pengembalian kelebihan cost recovery oleh KKKS kepada Pemerintah atau tidak.
English Abstract
In this thesis, the author raised the issues of Cost Recovery In Terms Of Oil And Gas Mutual Agreement In Indonesia Based On International Contract Law. The theme options effected by implementation of cost recovery has been in the Production Sharing Contract (PSC) oil and gas concessions in Indonesia. In law number 22 of 2001 on oil and Gas has been set regarding the same employment contract types in use today that Production Sharing Contract (PSC) or the contract for the results. Under law number 22 in 2001, the resulting petroleum oil company will be shared by 85%: 15% and natural gas amounted to 70%: 30% between the Government with the KKKS. Some components that affect the results for the production of oil and natural gas are: 1) Gross Revenue 2) First Tranche Petroleum, 3) Investment Credit and 4) Cost Recovery. One of the most important is cost recovery. Quantity value of cost recovery will be very influential towards the reduction or increase oil and gas production to increase. Although it has been arranged in the PP Number 79 in 2010 about the operating cost Can be returned and the tax treatment On business activities Upstream Oil and Gas, the fact there is still much to disobedience against the implementation of cost recovery on the field. The writing of this paper uses the juridical normative method with method of conceptual approach (conceptual approach) and the approach of the case (Case Approach). The primary legal materials, secondary and tertiary alcohols obtained by the author will be analyzed using a deductive reasoning technique-inductive. It also used a discussion with interpretation or grammatical interpretation. Based on the above, this paper raises issues of formulation: 1. "what are the different Components that should be included in the cost recovery contract oil and gas cooperation in Indonesia?" 2. "How the suitability of setting cost recovery in contract oil and gas cooperation in terms of the fulfillment of the rights and obligations set forth in international contract law according to the rod?" Results of the study with the method above, the author obtained the answers regarding cost recovery in contract oil and gas cooperation in Indonesia, namely: according to PP Number 79 of the year 2010, there are 3 components of cost recovery, i.e. Current Year’s Non Capital Cost, Current Year’s Capital Cost, and depreciation. It should cost recovery in accordance with regulation No. 79 in 2010, but if based on the results of the audit of oil and gas, a SKK Migas, BPK RI, BPKP & Ditjen Pajak , found the presence of incompliance is by including this sort of negative list cost recovery in recoverable funds, then The Guidelines work suspension of imposition of operating cost will apply to a maximum of 90 working days with three times the talks. The final results were decided based on mutual agreement, could be a refund of the excess cost recovery by KKKS to the Government or not.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FH/2015/126/ 051503572 |
| Subjects: | 300 Social sciences > 340 Law |
| Divisions: | Fakultas Hukum > Ilmu Hukum |
| Depositing User: | Kustati |
| Date Deposited: | 29 May 2015 15:48 |
| Last Modified: | 29 May 2015 15:48 |
| URI: | http://repository.ub.ac.id/id/eprint/112141 |
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