PENYUSUSNAN PEDOMAN PELAKSANAAN PERATURAN PERPAJAKAN PADA KONTRAK KERJASAMA COALBED METHANE (GAS METANA BATUBARA) DI INDONESIA

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 es...

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Main Authors: , Yuanita Wulansari, S. E., Ak, , Dr. Hardo Basuki M.Soc.Sc.
Format: Thesis
Published: [Yogyakarta] : Universitas Gadjah Mada 2012
Subjects:
ETD
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author , Yuanita Wulansari, S. E., Ak
, Dr. Hardo Basuki M.Soc.Sc.
author_facet , Yuanita Wulansari, S. E., Ak
, Dr. Hardo Basuki M.Soc.Sc.
author_sort , Yuanita Wulansari, S. E., Ak
collection UGM
description 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.
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spelling oai:generic.eprints.org:997422016-03-04T08:49:32Z https://repository.ugm.ac.id/99742/ PENYUSUSNAN PEDOMAN PELAKSANAAN PERATURAN PERPAJAKAN PADA KONTRAK KERJASAMA COALBED METHANE (GAS METANA BATUBARA) DI INDONESIA , Yuanita Wulansari, S. E., Ak , Dr. Hardo Basuki M.Soc.Sc. ETD 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. [Yogyakarta] : Universitas Gadjah Mada 2012 Thesis NonPeerReviewed , Yuanita Wulansari, S. E., Ak and , Dr. Hardo Basuki M.Soc.Sc. (2012) PENYUSUSNAN PEDOMAN PELAKSANAAN PERATURAN PERPAJAKAN PADA KONTRAK KERJASAMA COALBED METHANE (GAS METANA BATUBARA) DI INDONESIA. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=55854
spellingShingle ETD
, Yuanita Wulansari, S. E., Ak
, Dr. Hardo Basuki M.Soc.Sc.
PENYUSUSNAN PEDOMAN PELAKSANAAN PERATURAN PERPAJAKAN PADA KONTRAK KERJASAMA COALBED METHANE (GAS METANA BATUBARA) DI INDONESIA
title PENYUSUSNAN PEDOMAN PELAKSANAAN PERATURAN PERPAJAKAN PADA KONTRAK KERJASAMA COALBED METHANE (GAS METANA BATUBARA) DI INDONESIA
title_full PENYUSUSNAN PEDOMAN PELAKSANAAN PERATURAN PERPAJAKAN PADA KONTRAK KERJASAMA COALBED METHANE (GAS METANA BATUBARA) DI INDONESIA
title_fullStr PENYUSUSNAN PEDOMAN PELAKSANAAN PERATURAN PERPAJAKAN PADA KONTRAK KERJASAMA COALBED METHANE (GAS METANA BATUBARA) DI INDONESIA
title_full_unstemmed PENYUSUSNAN PEDOMAN PELAKSANAAN PERATURAN PERPAJAKAN PADA KONTRAK KERJASAMA COALBED METHANE (GAS METANA BATUBARA) DI INDONESIA
title_short PENYUSUSNAN PEDOMAN PELAKSANAAN PERATURAN PERPAJAKAN PADA KONTRAK KERJASAMA COALBED METHANE (GAS METANA BATUBARA) DI INDONESIA
title_sort penyususnan pedoman pelaksanaan peraturan perpajakan pada kontrak kerjasama coalbed methane gas metana batubara di indonesia
topic ETD
work_keys_str_mv AT yuanitawulansariseak penyususnanpedomanpelaksanaanperaturanperpajakanpadakontrakkerjasamacoalbedmethanegasmetanabatubaradiindonesia
AT drhardobasukimsocsc penyususnanpedomanpelaksanaanperaturanperpajakanpadakontrakkerjasamacoalbedmethanegasmetanabatubaradiindonesia