AKIBAT HUKUM TIDAK DILAKUKAN PENYESUAIAN KLAUSUL PERJANJIAN PRODUCTION SHARING CONTRACT (PSC) TERHADAP PP NO 79 TAHUN 2010 TENTANG BIAYA OPERASI YANG DAPAT DIKEMBALIKAN DAN PERLAKUAN PAJAK PENGHASILAN.

ABSTRACT

DUE TO LEGAL NOT DONE ADJUSTMENT CLAUSE AGREEMENT PRODUCTION SHARING CONTRACT (PSC) AGAINST PP NO. 79 OF 2010 ON OPERATING COST THAT MAY BE RETURNED AND INCOME

TAX TREATMENT AND BUSINESS ON UPSTREAM OIL AND GAS

Annisa Rachmaninda 110110090069

Oil and gas reserves in Indonesian reduced causing the Government began tightening oil and gas fields, primarily in the setting of cost recovery in the Production Sharing Contract. PP No. 79 of 2010 in which requires retroactive the parties to undertake the amendment of clause renegotiation and cost recovery in an on going contract. Problems occurred, there is some Production Sharing Contract the type of cost recovery has not been matched with his PP No. 79 of 2010 after three months since the regulation went into effect because of differences of multi interpretation the parties to the regulation.

The methods used in the writing of this thesis is descriptive analysis with normative juridical approach method. The research focuses on research libraries that use secondary data. Data obtained from the study then analyzed with normative qualitative methods.