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Minimizing Non-Tax State Revenue Disputes: A Case Study of Geothermal Companies in Indonesia
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.
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DOI: https://doi.org/10.26905/ap.v10i1.11526
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