1. TAX PRESPECTIVE on Oil and Gas Industry by : Afan Aftory
Kuliah Umum 20 Mei 2017

2. Table of Contents
1. Oil & Gas Industry-Introductory
2. Upstream Tax - Practical
Specific Tax Obligation
System used to comply with tax regulation
Supporting of Tax Consultant, Tax Staff or Accounting Software to Comply Tax Regulation
Tax Assessment Letter/SKP, Tax Collection Letter/STP
Analysis of Tax Compliance
Analysis of Tax Management Practice

3. Oil & Gas Industry : Upstream, Midstream and Downstream
The upstream segment of the industry, often called exploration & production. Companies will search prospective areas for potential reserves of oil and gas and perform geological tests called seismic tests, to determine the size and composition of the resource.
DOWNSTREAM
The downstream sector involves the refining and processing of hydrocarbons into usable products such as gasoline, jet fuel and diesel. The refining process is a complex chemical process that helps separate the hundreds of hydrocarbon molecules into useful forms. Petrochemical plants also break down hydrocarbons into chemical compounds that are used to create a myriad of products ranging from plastics to pharmaceuticals.
MIDSTREAM
Often coupled with the downstream segment, the midstream sector involves the transportation, storage and marketing of various oil and gas products. Depending on the commodity and distance covered, transportation options can vary from small connector pipelines to massive cargo ships making trans-ocean crossings.
Source : Petroleum Industry, Youth Committe

4. Our Business
PERTAMINA in conducting business activities in the field of energy and petrochemicals, was divided into two sectors, namely upstream and downstream, and supported by the activities of Children's Subsidiaries and Joint Ventures.
Upstream activities cover exploration and production of oil, gas, and geothermal.
The aim of exploration activities is to discover new oil and gas reserves as a replacement of hydrocarbon that has been produced.
Downstream Pertamina’s business operations in the downstream sector cover the Refinery, Marketing & Trading, and LNG businesses. Marketing & Trading Business covers the distribution of oil and petrochemical products directly produced by Pertamina’s refineries or imported, to domestic and overseas markets, and supported by distribution and transportation facilities by land and sea.

5. UPSTREAM MIDSTREAM DOWNSTREAM
PETROLEUM INDUSTRY
UPSTREAM
MIDSTREAM
DOWNSTREAM
CRUDE OIL,
CONDENSATE
Trading
Imports
Blends
Refining
Marketing & Trading
PETROLEUM PRODUCTS
Distributed trough fuel depots & stations (Kerosene, Gasoline, Diesel, HSD, Avtur, etc)
Pipe Lines, Trucking, Shipping
Refineries
EXPLORATION & EXPLOITATION
Gas Trading/ Transmission
Processing
Marketing & Trading
Petrochemical Plants
GAS PRODUCTS
Petrochemical Products
LPG
NATURAL GAS
Transmission Lines
LPG Plants
Prod. Facilities
LNG Plant
LNG
Export LNG

6. UPSTREAM
MID STREAM & DOWNSTREAM

7. PRODUCTION SHARING CONTRACT Republic of Indonesia (UUD 1945)
INDONESIA PETROLEUM
CONTRACTS REVOLUTION
CONCESSION
Colonialism Era
PRODUCTION SHARING CONTRACT
Republic of Indonesia (UUD 1945)
MINES
ACT
1899
UU 44/1960
UU 8/1971
PP 35/1994
(Ring Fencing)
UU 22/2001
PP 42/2002
(BPMIGAS)
PP 35/2004
(………….)
PP 79/2010
(Cost recovery
negative list)
Etc..
1961: COW
1965: PSC I
1968: TAC
(Pertamina)
1976: PSC II
1977: JOA
1986: JOA/ JOB
1988: PSC III
(incentive)
1989: EOR
1995: PSC IV
2001: PSC V
2005: KSO (Pertamina)
2008: PSC VI
2017: PSC Gross Split
1885
1945
1960
1971
2001 …
Colonialism era: With concession right from Sultan Langkat, a commercial discovery achieved by A.J Ziljker on June 1885 & momentum of the establishment of Royal Shell at 1890.
Post independence era: Mining Right is owned by the state or the state company
Modern petroleum industri era: The PSC revolution

8. REFINERY PERTAMINA – KAPASITAS , KOMPLEKSITAS DAN KONFIGURASI
PACIFIC OCEAN
KASIM Refinery CAPACITY: 10 MBSD
UNIT : C D U
PLATFORMER
SOUTH CHINA OCEAN
Kaps : 1.03 juta Bbl/D
Penduduk : 240 juta
Ratio : bbl/warga
ARUN
P. BRANDAN
MEDAN
BONTANG
PAPUA
SINGAPURA
SULAWESI
DUMAI
B. PAPAN
KALIMANTAN
SUMATERA
S. PAKNING
PALEMBANG
BALIKPAPAN Refinery
CAPACITY : 260 MBSD
UNIT : C D U I & II
H V U
HYDROCRACKER
PLATFORMER
WAX PLANT
DUMAI & S. PAKNING Refinery
CAPACITY : 170 MBSD
UNIT : C D U
H V U
HYDROCRACKER
DELAYED COKER
PLATFORMER
MUSI
JAVA OCEAN
BALONGAN
CEPU
JAKARTA
JAWA
BALI
MUSI Refinery
CAPACITY : 118 MBSD
UNIT : C D U
H V U
F C C U
POLY PROPYLENE
POLY-ALKYATION
CILACAP
BALONGAN Refinery
CAPACITY : 125 MBSD
UNIT : C D U
ARHDM
RCC COMPLEX
PROPYLENE REC.
LPG PLANT
PLATFORMER
ISOMERIZATION
CILACAP Refinery *)
CAPACITY : 348 MBSD
UNIT : CDU I & II
PLATFORMER I & II
LUBE-OIL COMPLEX I, II, III
VISBREAKER
PARAXYLENE PLANT
SULFUR RECOVERY
*) Di Cilacap sedang dibangun RCC Unit
Dengan Kaps : 62 MB/D (selesai 2014)
Refinery in Indonesia

9. Pola Suplai Gasoline 88 RON

10. 2a. Specific Tax Obligation-Oil & Gas Industry
Financial Quarterly Report (FQR) related to SPT 1771
Pajak Penghasilan Migas berdasarkan PMK 79/2012 Corporate & Dividend Tax (C&D Tax) based on MoF Regulation No 79/2012

11. System MySAP to Tax Tax Transformation
2b. System used to comply with tax regulation
System MySAP to Tax
Tax Transformation

12. Organisasi, Tax Consultant , Acounting Software
2c. Supporting of Tax Consultant, Tax Staff or Accounting Software to Comply Tax Regulation
Organisasi, Tax Consultant , Acounting Software

13. Pengembalian pajak pada proses Keberatan,Banding
2d. Tax Assessment Letter/SKP, Tax Collection Letter/STP
Pengembalian pajak pada proses Keberatan,Banding

14. 2e. Analysis of Tax Compliance
Predikat Wajib Pajak dengan Tingkat Kepatuhan Tertinggi
“The Most Compliance Tax Payer”

15. Tax Management & Mapping Material Management
2e. Analysis of Tax Management Practice
Tax Management & Mapping
Material Management

16. TERIMA KASIH