Minimizing Non-Tax State Revenue Disputes: A Case Study of Geothermal Companies in Indonesia

Kusnanda Imam Zarwani, Dwi Martani

Abstract


To increase the effectiveness of geothermal resource management in Indonesia, the government has delegated authority to operate geothermal resources to private entities in the form of Joint Operating Contracts. Private sector involvement in geothermal operations contributes to non-tax state revenue through a Government Share. Geothermal contractors calculate their Government Share. Compliance audits were conducted to test the conformity of the Government Share with applicable regulations. Based on the results of these compliance audits, the Ministry of Finance issued a geothermal notice of non-tax state revenue assessment. Disputes between geothermal contractors and the government regarding geothermal information of non-tax state revenue assessment have been occurring since 2013. This research aims to identify the types of disputes and the main causes of geothermal non-tax state revenue disputes and propose recommendations for improvement. This study employs New Public Management (NPM) theory, the Natural Resource Taxation concept, and relevant regulations as a literature review. This study is a case study of problem diagnosis using a qualitative approach. The analysis was conducted by reviewing the literature and analyzing geothermal non-tax state revenue dispute documents. Interviews were conducted to confirm the literature review findings and dispute document analysis. The results of this research indicate that geothermal non-tax state revenue disputes arise due to differences in interpretation, unclear regulations, issues of burden of proof, and disagreements between geothermal contractors and auditors. This research recommends the issuance of Government Regulations related to allowable operating costs in geothermal operations. This recommendation is expected to minimize future disputes related to geothermal non-tax state revenue and enhance legal certainty to optimize geothermal utilization in Indonesia.

Keywords


corporate income tax; dispute; geothermal; government share; non-tax revenue; self-assessment.

Full Text:

PDF

References


Azmi, S., Ginting, B., Sitepu, R., & Suhaidi. (2021). Legal Protection for Investment in Geothermal Energy Development and Utilization in North Sumatra Province. International Journal of Criminal Justice Science, Vol 16, 385-401.

Badan Pengawasan Keuangan dan Pembangunan. (2021). Laporan Hasil Audit Kepatuhan atas Pemenuhan Kewajiban Pemerintah Pada Kontraktor Panas Bumi. Jakarta: Badan Pengawasan Keuangan dan Pembangunan.

Budiyono, A., & Yulianti. (2022). Expense Recognition Dispute: A Case of Coal Mining Companies in Indonesia. Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SABC, 2021) (pp. 273-282). Atlantis Press International B.V.

Charbonneau, M. (2012). New Public Management. Canada: Encyclopedic Dictionary of Public Administration.

Ellet, W. (2007). The Case Study Handbook. Boston: Harvard Business School Press.

Herawan, H., & Redi, A. (2021). Indonesia's Commitment to The Paris Agreement Based on Law Number 21 of 2014 Regarding Geothermal Heat. Advances in Social Science, Education, and Humanities Research, volume 655, 144-149.

Hood, C. (1991). A public management for all seasons? Public Administration, vol. 69, pp. 3–19.

Loo, E. C. (2006). The influence of the introduction of self-assessment on compliance behavior of individual taxpayers in Malaysia. Sydney: University of Sidney.

Mary, R. T., Armawi, A., Hadna, A. H., & Pitoyo, A. J. (2017). Panas bumi sebagai harta karun untuk menuju ketahanan energi. Jurnal Ketahanan Nasional, vol. 23, pp. 217-237.

Maulidia, M., Dargusch, P., Ashworth, P., & Ardiansyah, F. (2019). Rethinking renewable energy targets and electricity sector reform in Indonesia: A private sector perspective. Renewable and Sustainable Energy Reviews, pp. 231–247.

Pemerintah Republik Indonesia. (1983). Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan.

Pemerintah Republik Indonesia. (1991). Keputusan Presiden Republik Indonesia Nomor 49 tahun 1991 tentang Perlakuan Pajak Penghasilan, Pajak Pertambahan Nilai dan Pungutan-Pungutan Lainnya Terhadap Pelaksanaan Kuasa dan Ijin Pengusahaan Sumberdaya Panas Bumi Untuk Membangkitkan Energi/Listrik.

Pemerintah Republik Indonesia. (1992). Keputusan Menteri Keuangan Nomor 766 tahun 1992 tentang Tata Cara Penghitungan, Penyetoran, dan Pelaporan Bagian Pemerintah, Pajak Penghasilan, Pajak Pertambahan Nilai dan Pungutan-Pungutan lainnya atas Hasil Pengusahaan Sumber Daya Panas Bumi.

Pemerintah Republik Indonesia. (2005). Peraturan Pemerintah Nomor 22 Tahun 2005 tentang Pemeriksaan Penerimaan Negara Bukan Pajak. Jakarta: Republik Indonesia.

Pemerintah Republik Indonesia. (2018). Undang-undang Nomor 9 tahun 2018 tentang Penerimaan Negara Bukan Pajak.

Pertamina Geothermal Energy; Kontraktor Panas Bumi. (1982). Joint Operation Contract.

Sofyan, A., Aka, H. S., Rizaldy, A. M., & Suranta, B. Y. (2021). Development of Indonesian Wellhead Generating Unit (Small Scale) Based on Legal and Regulation of PT Geo Dipa Dieng: A Case Study. Advances in Engineering Research, volume 203, 72-82.

Yudiartono, Windarta, J., & Adiarso. (2023). Sustainable long-term energy supply and demand: The gradual transition to a new and renewable energy system in Indonesia by 2050. International Journal of Renewable Energy Development, Vol. 12, pp. 419-429.

Yulianto, I. (2022). Analisis Sengketa Pajak Atas Biaya Promosi: Studi Kasus Pada Putusan Pengadilan Pajak Periode 2016-2019. Jakarta: Universitas Indonesia.




DOI: https://doi.org/10.26905/ap.v10i1.11526

Refbacks

  • There are currently no refbacks.



 

Indexing by

 

width="150"

Garuda - Garba Rujukan Digital

 

Index of /public/site/images/septi

Index Copernicus International (ICI)

 Tools:

 

Turnitin

crossref

Mendeley

 

Supported By:

 

Universitas Merdeka Malang

 


JURNAL AKUNTANSI DAN PERPAJAKAN

Fakultas Ekonomi dan Bisnis
Universitas Merdeka Malang

Mailing Address:

Jalan Terusan Raya Dieng 62-64 Malang
East Java, Indonesia
Phone: 085855234000
Email: [email protected]


 

Copyright ©2021 University of Merdeka Malang Powered by Open Journal Systems.