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Analisis aspek pajak kontraktor Migas berbentuk joint operating body berdasarkan production sharing contract

Yoga Baskara W.S.T. - ; Tubagus Chairul Amakhi (Pembimbing/Promotor) - ;

This internship report discusses the Production Sharing Contract of the Oil and Gas Upstream Industry with JOB XYZ Pertamina in Indonesia as theoperator of the Joint Operating Body. The purpose of this paper is mainly to discuss the mechanism of the contract in fulfilling the rights and obligations of the contractor and to review the advantages and the disadvantages of the tax aspect in the contract in compliance with the prevailing regulations. The discussion on the tax aspect shall focus on the types of taxes that are the responsibility of XYZ Co Ltd. On the PPh aspect, the mecanism still have some flaw caused by tax treaty. On PBB aspect, the function of this PBB mecanism is to create a wealth sharing system from the central government to the government in province level. On the PPN aspect, the mecanism is useful for the government to create a good collecting system for PPN . But for the contractor, this mecanism could create an opportunity cost in fulfilling this mecanism.Ada tabel


Ketersediaan

Call NumberLocationAvailable
8258PSB lt.2 - Karya Akhir1
PenerbitDepok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2013
Edisi-
SubjekTaxation
Oil and gas industry
Production sharing contract
Joint operating body
ISBN/ISSN-
Klasifikasi-
Deskripsi Fisikxiii, 148 p. : il. ; 30 cm.
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data

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