Mekanisme Pemungutan, Penyetoran dan Pengembalian PPN pada Medco E&P Indonesia pada Wilayah Kerja / Blok Minyak dan Gas Bumi Berdasarkan Production Sharing Contract/Kontrak Bagi Hasil = Mechanism for Collection, Payment And Refund of VAT at Medco E&P Indonesia In Oil And Gas Work Areas / Blocks Based On Production Sharing Contract/Profit Sharing Contract

Sianipar, Nora (2024) Mekanisme Pemungutan, Penyetoran dan Pengembalian PPN pada Medco E&P Indonesia pada Wilayah Kerja / Blok Minyak dan Gas Bumi Berdasarkan Production Sharing Contract/Kontrak Bagi Hasil = Mechanism for Collection, Payment And Refund of VAT at Medco E&P Indonesia In Oil And Gas Work Areas / Blocks Based On Production Sharing Contract/Profit Sharing Contract. D3 thesis, Universitas Kristen Indonesia.

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Abstract

Pajak Pertambahan Nilai (PPN) merupakan pajak atas konsumsi barang dan jasa di dalam Daerah Pabean yang dikenakan secara bertingkat dalam setiap jalur produksi dan distribusi. PPN merupakan pajak tidak langsung karena pembayaran atau pemungutan pajaknya disetorkan oleh pihak lain yang bukan penanggung paja. Peneliti ini bertujuan untuk mengetahui mekanisme pemungutan, penyetoran dan pengembalian pajak pertambahan nilai pada Medco E&P Indonesia. Pada wilayah kerja/blok minyak dan gas bumi berdasarkan Production Sharing contract/kontrak bagi hasil. Peneliti menggunakan metode kualitatif sedangkan data analisis yang digunakan dalam penelitian ini adalah sekunder. Penelitian dilakukan di Medco E&P Indonesia. Dengan mekanisme pemungutan, dan penyetorannya, kontraktor kontrak kerja sama (KKKS)/kontraktor migas ditetapkan sebagai wajib pungut (Wapu). Sehingga akhirnya PPN yang dipungut oleh Medco, yang timbul atas kegiatan pada seluruh wilayah kerja/blok selama tahun 2022 dan ditahun2023. Kata kunci: Reimbursement PPN usaha hulu migas, Production Sharing Contract, mekanisme cost recovery dan assume and discharge. / Value Added Tax (VAT) is a tax on the consumption of goods and services within the Customs Area which is imposed in stages in each production and distribution channel. VAT is an indirect tax because the payment or collection of the tax is paid by another party who is not the tax bearer. This research aims to determine the procedures for collecting, depositing and returning value added tax at Medco E&P Indonesia. In oil and gas work areas/blocks based on a Production Sharing Contract/production sharing contract. The research uses qualitative methods, while the analytical data used in this research is secondary. This research was carried out by Medco E&P Indonesia. With the Procedures for Collection, Collection and Deposit, Cooperation Contract Contractors (KKKS)/Oil and Gas Contractors are designated as Compulsory Collectors (Wapu). So that the VAT collected by Medco Energi, which arises from activities in the Work Area/Block, during 2022 and 2023 Keywords: VAT reimbursement for upstream oil and gas businesses, Production Sharing Contract, cost recovery and assume and discharge mechanisms.

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