PENYUSUSNAN PEDOMAN PELAKSANAAN PERATURAN PERPAJAKAN PADA KONTRAK KERJASAMA COALBED METHANE (GAS METANA BATUBARA) DI INDONESIA
| Main Authors: | , Yuanita Wulansari, S. E., Ak, , Dr. Hardo Basuki M.Soc.Sc. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2012
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/99742/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=55854 |
Daftar Isi:
- The aim of this study is to make a guidance about Coalbed Methane taxation in Indonesia which will be conducted by Production Sharing Contractors. Until this year, there�s no guidance specifically made for CBM PSC�s taxation. This guidance made by literature study of CBM PSC, taxation decrees especially in connection with upstream oil and gas industry in Indonesia after Oil and Gas Decree No.22/2001. All materials were studied exploratively, the summary of the materials will be used to make the Indonesian CBM PSC Taxation Guide covered all taxes including Income taxes, Value Added Tax, Land and Property Taxes, Levies for Acquiring Land and Building, and Stamp Duty. According to Decree No.22/2001, all Contractors should pay Government Income including taxes and according to PSC all taxes (except Income Tax) will be reimbursed out of Government share from production.