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Heru Supriyanto
Analisa case management hakim pengadilan pajak berkaitan dengan yurisprudensi dalam pengambilan putusan dan kemandirian hakim: studi kasus pada sengketa pajak tentang fasilitas ppn dan PPnBM pada production sharing contract (PSC)
"In the event of dispute of tax between Tax Payer and Directorate General of Tax cannot be settled in the process of study of tax and objection, the Tax Payer can file appeal against such tax dispute to the Tax Court. The Tax Payer hopes that he will obtain justice and legal certainty according to decision of the Tax Court issued.
Nevertheless, there are some Tax Court decisions which are different upon dispute of the same tax. The Different Decision of the Tax Court does not give legal certainty and justice feeling. One of ways to secure in order that the Tax Court decision resulted consistent is to consider jurisprudence by the judge in making the decision. The Using of this jurisprudence must be carefully studied in order not to violate against the independency of judge in making the decision.
This study is conducted by using theories in connection with jurisprudence, judge independence and tax court and at glance about VAT and Luxury Sales Tax facilities in connection with tax function which regulates. This study uses qualitative approach methods as well as using data source in the form of interview with source person, books, literatures, rules and regulations and other sources in connection with discussion topic in this thesis. In this study uses case study upon the tax dispute concerning facility of postponement of payment of VAT and Luxury Sales Tax to the production Sharing Contract (PSC) where some tax disputes has been decided by the Tax Court.
Based on result of analysis to some decisions of the Tax Court, jurisprudence is not always considered by the judge in making the decision of the Tax Court although according to explanation of theories from experts and result of interview, considering jurisprudence in making the decision will not break judge independent principle. Besides, inconsistency of the decision of Tax Court caused by implementation of legal principles which are different by the judge in making decision of Tax Court. Based on the study mentioned above it can be concluded that procedure of use of jurisprudence not always to be implemented by the judge despite use of jurisprudence not violates against judge independent principle. For that purpose, it is recommended such procedure can be standardized so that consistency of decision of the Tax Court can be secured."
Depok: Universitas Indonesia, 2008
T24587
UI - Tesis Open  Universitas Indonesia Library
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Simamora, Ria Lusiana
Penerapan asas kebebasan berkontrak dan asas personalitas dalam production sharing contract PSC pada proyek bioremediasi PT CPI = The application of freedom of contract and privity of contract under production sharing contract PSC in bioremediation project of PT CPI
"Tesis ini membahas penerapan asas kebebasan berkontrak dan asas personalitas pada tahap pra kontrak dalam kontrak bioremediasi. Pemulihan kondisi lingkungan hidup adalah salah satu kewajiban PT CPI sebagai kontraktor dalam PSC berdasarkan Undang-Undang No.22 Tahun 2001 tentang Minyak dan Gas Bumi, yang dalam hal ini menggunakan metode bioremediasi. PT GPI adalah operator proyek bioremediasi yang terpilih melalui proses tender sesuai ketentuan pemerintah, dimana pembayaran atas biaya pelaksanaan bioremediasi ditalangi terlebih dahulu oleh PT CPI, yang termasuk dalam cost recovery. Pembentukan dan pelaksanaan kontrak bioremediasi merupakan wujud dari asas kebebasan berkontrak dan asas personalitas antara para pihak yang berkontrak, dengan tetap mengacu pada ketentuan peraturan perundang-undangan terkait dengan migas. Namun, Kejaksaan Agung Republik Indonesia melakukan intervensi dan membawa kasus bioremediasi ini ke dalam ranah pidana, dengan menyatakan PT GPI tidak melaksanakan kegiatan bioremediasi dan pembayaran atas proyek bioremediasi yang telah dilakukan oleh PT CPI kepada PT GPI telah mengakibatkan merugikan keuangan negara. Hal inilah yang diangkat sebagai pokok permasalahan oleh penulis, yakni untuk mengkaji keberlakuaan penerapan asas kebebasan berkontrak dan asas personalitas dalam pelaksanaan PSC pada proyek bioremediasi PT CPI. Metode penelitian yang digunakan oleh penulis adalah dengan menggunakan pendekatan konseptual (conceptual approach), di mana pendekatan konseptual dilakukan dengan mengacu pada aturan hukum yang ada. Berdasarkan hasil analisis, kegiatan bioremediasi dibentuk berlandaskan hubungan keperdataan, yang isinya hanya mengikat para pihak dalam kontrak berdasarkan ketentuan Pasal 1340 Kitab Undang-undang Hukum Perdata sehingga jika terdapat perselisihan berdasarkan kontrak ditempuh sesuai aturan keperdataan.
This thesis discussed the application of the doctrines of freedom and privity of contract in the pre-contractual phase on bioremediation contract. The use of bioremediation method is conducted as one of PT CPI’s obligations to restore environmental damage and projects’ costs are recovered by cost recovery mechanism under the PSC as regulated by The Oil and Natural Gas Law No.22 Year 2001. In the implementation of bioremediation, CPI is assisted by PT GPI as the selected contractor through tender process in accordance with procedures set by the government. Bioremediation contract is made and performed by contracting party as the application of the doctrines of freedom and privity of contract by also referring to the oil and gas laws and regulations. However, the Attorney General Office of the Republic of Indonesia has forcibly made such bioremediation issue to be examined in criminal court proceedings, with stating that the cost recovery budget used to pay a fictitious bioremediation project has caused state financial losses. Thus, this thesis questions the recognition of principles of freedom and privity of contract related to PSC performance in bioremediation project of PT CPI. It is a conseptual approach, with statute. This thesis analysis indicates that as the bioremediation project is based on civil relations basis therefore such contract binds only the parties to the contract as stipulated in Article 1340 of the Indonesian Civil Code, so that any dispute under the PSC scheme should be settled under civil law"
Depok: Fakultas Hukum Universitas Indonesia, 2015
T44294
UI - Tesis Membership  Universitas Indonesia Library
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Fajar Sulistyaningsih
Analisis manajemen kas pada kontraktor kontrak kerja sama kkks usaha minyak dan gas bumi di indonesia studi kasus perusahaan xyz = Cash management analysis on production sharing contract psc contractor oil and gas business in indonesia case study xyz company
"Manajemen kas merujuk pada aspek keuangan yang terkait pengumpulan, pengelolaan, dan penggunaan dari kas. Manajemen kas juga menilai likuiditas pasar, arus kas, dan investasi, serta bertanggung jawab untuk menyiapkan strategi pendanaan untuk membiayai kebutuhan jangka pendek dan jangka panjang. Penelitian ini bertujuan untuk mengetahui proses manajemen kas pada Kontraktor Kontrak Kerja Sama (KKKS) usaha minyak dan gas bumi di Indonesia dan menggunakan studi kasus di Perusahaan XYZ. Berbentuk joint-venture, XYZ memiliki keunikan dari segi struktur modal, kebijakan keuangan, dan investasi sehingga berbeda dari teori-teori manajemen kas pada umumnya.
Cash management refers to the financial aspects related to the collection, organize, and use of cash. Cash Management also assesses market liquidity, cash flow, and investment, and is also responsible for preparing a funding strategy to finance short-term needs and long-term needs. This study aims to determine the cash management process on Production Sharing Contract (PSC) Contractor oil and gas business in Indonesia and using case study in XYZ Company. Shaped as a joint-venture, XYZ is unique in terms of capital structure, financial policies, and investments that differ from cash management theories in general."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014
S57402
UI - Tugas Akhir  Universitas Indonesia Library
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Lita Liana
Analisis metode pendanaan Trustee Borrowing Scheme (TBS) : studi kasus pada Production Sharing Contract (PSC) X = Analysis of financing method trustee borrowing scheme (TBS) : a case study on production sharing contract (PSC) X
"Tesis ini menganalisis metode pendanaan kapal Floating LNG (FLNG) dengan membandingkan metode Trustee Borrowing Scheme (TBS) dan Skema production Sharing Contract (P,SC Scheme) pada PSC X. Metode penelitian yang dilakukan adalah studi kepustakaan dan observasi perusahaan melalui data internal dan eksternal perusahaan. Hasil analisis berdasarkan perhitungan keekonomian menyimpulkan bahwa proyek pembangunan kapal FLNG ini memberikan nilai tambah bagi perusahaan baik pada metode TBS maupun dengan skema PSC. Melalui metode TBS diperoleh tingkat pengembalian investasi yang lebih besar dibandingkan dengan skema PSC karena adanya faktor pembayarian biaya bunga yang dijadikan prioritas dalam cost recovery. Analisis sensitivitas memperlihatkan bahwa harga jual LNG yang mengacu kepada harga minyak merupakan variabel yang paling sensitif. Selain itu analisis juga dilakukan pada alternatif pendanaan dengan menggunakan skema leasing yang juga memberikan kontribusi yang tinggi bagi perusahaan namun perlu diperhatikan akan adanya peraturan mengenai kepemilikan aset yang tidak dapat dimiliki oleh pemerintah, besarnya tingkat pengembalian yang diharapkan perusahaan leasing serta kemampuan perusahaan leasing untuk mendanai proyek pembangunan FLNG.
This thesis analyzes financing methods of floating LNG (FLNG) by comparing the Trustee Borrowing Scheme (TBS) and Production Sharing Contract (PSC Scheme) in PSC X. The research method user literatur study and company's observation through internal and external data provided. The analysis results the development project of FLNG add value to the company both on TBS and PSC Scheme. The value of project in TBS is higher than PSC Scheme mainly due to interest cost and loan payment prioritization. In addition, sensitivity analysis shows that LNG sales price which index to oil price is the most sensitive variable. This thesis also analyzes an alternative financing method which is a lease scheme. The lease scheme gives higher contribution to the compony compare to TBS however the application of the scheme obstacled by the regulation that for asset leased it with not become the property of Government of Indonesia, IRR expected by the leasing company and also capability of leasing company in financing this FLNG project."
Depok: Universitas Indonesia, 2011
T30264
UI - Tesis Open  Universitas Indonesia Library
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Tjia, Siauw Jan
Analis kebijakan dualisme pembinaan pengadilan pajak terhadap kebebasan hakim dalam memeriksa dan memutus sengketa pajak
"Penelitian ini membahas mengenai mengenai Kebijakan Dualisme Pembinaan Pengadilan Pajak Terhadap Kebebasan Hakim Dalam Memeriksa Dan Memutus Sengketa Pajak. Penelitian ini adalah penelitian kualitatif dengan jenis penelitian deskriptif.
Hasil dari penelitian ini adalah Undang Undang Pengadilan Pajak tidak sesuai dengan Undang Undang Kekuasaan Kehakiman, oleh karena itu perlu diadakannya perubahan Undang Undang Pengadilan Pajak agar sesuai dengan Undang Undang Kekuasaan Kehakiman sedangkan kebijakan dualisme pembinaan pengadilan pajak tidak berimplikasi pada kebebasan hakim dalam memeriksa dan memutus sengketa pajak serta kepastian hukum dan keadilan bagi Wajib Pajak.
This research discuss regarding The Duality of Development Policy And Effect on The Independence of Tax Court Judge Due To Review And Make Final Decision On Tax Dispute Settlement. This research is a qualitative descriptive research type of analysis.
The Results of this study is Tax Court?s Constitution is not rely on Judicial Power Constitution , it is suggested to make amandment of Tax Court Constitution therefore the duality of development Policy do not affect to independence of tax court judge, law enforcement and justice to tax payer due to dispute settlement."
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2012
T30291
UI - Tesis Open  Universitas Indonesia Library
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Tsamara Ikhsani Syaamila
Analisis penyelesaian sengketa pajak BUT ABC selaku kontraktor production sharing contract minyak dan gas bumi di Indonesia = Analysis of the tax dispute resolution in BUT ABC as oil and gas production sharing contract contractor in Indonesia
"Laporan magang ini membahas tentang sengketa pajak Bentuk Usaha Tetap ldquo;BUT rdquo; ABC selaku kontraktor Production Sharing Contract ldquo;PSC rdquo; , keterkaitannya dengan pemenuhan peraturan perpajakan mengenai proses penyelesaian sengketa pajak di Indonesia, serta asas lex specialis atas ketentuan perpajakan dalam PSC sebagaimana diatur dalam Pasal 33A Undang-Undang Nomor 36 Tahun 2008. Berdasarkan pemeriksaan yang dilakukan terhadap BUT ABC, pemeriksa pajak menghitung biaya Home Office Overhead ldquo;HOO rdquo; dan Secondee Reimbursement ldquo;SR rdquo; sebagai objek PPh Pasal 26 dan PPN atas Pemanfaatan Jasa Kena Pajak dari Luar Daerah Pabean. Sedangkan mengacu pada PSC yang berlaku, kewajiban perpajakan BUT ABC hanyalah terbatas pada pajak penghasilan dan Branch Profit Tax sehingga PPN terutang sebagaimana disengketakan bukan merupakan kewajiban dan tanggungan BUT ABC. Selain itu, berdasarkan Surat Menteri Keuangan Nomor S-604/MK.017/1998, pajak atas HOO dan SR sebagai biaya yang timbul dari kantor pusat seharusnya ditanggung pemerintah. Namun, karena kekosongan hukum rechtsvacuum, maka terkait apakah pajak ditanggung atau tidak ditanggung pemerintah masih menjadi perselisihan.
This internship report aimed to analyze the tax dispute of Bentuk Usaha Tetap ldquo BUT rdquo ABC as Production Sharing Contract Contractor, its correlation with the compliance of tax regulations on tax dispute resolution process in Indonesia, and the lex specialis principle of the taxation provisions in PSC as stipulated in Article 33A of Indonesian Law Number 36 Year 2008. Based on the tax audit conducted on BUT ABC, tax inspector calculated the cost of Home Office Overhead ldquo HOO rdquo and Secondee Reimbursement ldquo SR rdquo as tax objects of Article 26 Income Tax and VAT on The Utilization of Taxable Services from Outside Custom Area. This corrections conflict the applicable PSC which implied that tax obligation of BUT ABC is limited to income tax and Branch Profit Tax, so that VAT due as disputed is not a liability and dependant of BUT ABC. In addition, based on the Letter of Minister of Finance Number S 604 MK.017 1998, tax imposed on HOO and SR costs incurred by the head office should be borne by the government. However, due to the legal vacuum, whether the tax is borne by the government or not is still a dispute."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2017
TA-Pdf
UI - Tugas Akhir  Universitas Indonesia Library
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Silalahi, Gabriel Muara Thobias
Analisis perbandingan kedudukan production sharing contract dengan perjanjian penghindaran pajak berganda pada sengketa branch profit tax bentuk usaha tetap hulu migas = Analysis of legal standing comparison between production sharing contract and tax treaty in upstream oil and gas permanent establishment branch profit tax dispute
"Ketentuan reduced rate yang berlaku dalam tax treaty berlaku khusus terhadap pengenaan Branch Profit Tax (BPT) pada UU PPh berdasarkan asas lex specialis derogat legi generali. Namun, dalam praktiknya kerap terjadi sengketa mengenai penerapan reduced rate yang dilakukan oleh kontraktor migas, alasannya karena penerapan reduced rate dianggap mengakibatkan ketentuan bagi hasil yang tercantum dalam Production Sharing Contract (PSC) menjadi tidak terpenuhi. Penelitian ini bertujuan untuk menganalisis kedudukan tax treaty dengan PSC agar mengetahui ketentuan mana yang harus diacu pada penyelesaian sengketa BPT Bentuk Usaha Tetap hulu migas dan mengetahui desain bagi hasil yang menciptakan kepastian hukum dalam pengenaan BPT. Metode penelitian yang digunakan berupa pendekatan kualitatif dengan melakukan studi literatur dan studi lapangan. Hasil penelitian menunjukkan bahwa karena ketentuan perpajakan dalam PSC dikembalikan kepada UU PPh yang berlaku, maka ketentuan tax treaty dapat diterapkan dalam PSC berdasarkan Pasal 32A UU PPh, lalu untuk menciptakan kepastian hukum diperlukan penegasan terkait penggunaan tax treaty dalam ketentuan PSC.
Reduced rate provisions in tax treaty are applicable to the imposition of Branch Profit Tax (BPT) of the Income Tax Law based on the lex specialis derogat legi generali principle. However, in practice there are often tax disputes regarding the application of reduced rates towards BPT by oil and gas contractors because the implementation of reduced rates is presumed to result in the non-fulfillment of the production sharing provisions stated in the Production Sharing Contract (PSC). This study aims to analyze the comparison of legal position between tax treaty and PSC in order to find out which provisions should be referred to in the dispute resolution of BPT imposition towards oil and gas Permanent Establishments and to know the production sharing design that creates legal certainty in BPT imposition. The research method used is a qualitative approach by conducting literature studies and field studies. The result of this research indicates that because tax provisions in the PSC are based on the prevailing Income Tax Law, therefore tax treaty provisions can be applied toward PSC based on Article 32A of the Income Tax Law, and then to create legal certainty it is necessary to affirm in the PSC clauses the use of tax treaty provisions."
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2022
S-pdf
UI - Skripsi Membership  Universitas Indonesia Library
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Hisar Johannes
Analisis yuridis kedudukan negara sebagai subjek hukum perdata di dalam kontrak bagi hasil production sharing contract PSC pada kegiatan usaha hulu minyak dan gas bumi di Indonesia = Juridical analysis on the country legal position as the subject of civil law in the production sharing contract psc on the petroleum and natural gas upstream industry in Indonesia
"Kontrak Bagi Hasil minyak dan gas bumi / Production Sharing Contract (PSC) sangat penting di dalam kegiatan usaha hulu minyak dan gas bumi di Indonesia. Melalui kontrak tersebut tercermin berbagai kepentingan dari para pihak, termasuk juga kepentingan dari Negara Kesatuan Republik Indonesia sebagai pemilik sumber daya alam minyak dan gas bumi yang sah berdasarkan amanah konstitusi (UUD 1945). Negara di dalam perkembangannya merupakan sebuah organisasi / badan hukum yang sah menurut hukum perdata untuk dapat melakukan perbuatan-perbuatan hukum perdata, termasuk juga untuk mengadakan perjanjian / kontrak privat. Namun di dalam perkembangannya hubungan hukum yang terbentuk dari kontrak tersebut menjadi sumber permasalahan yang digunakan sebagai alasan untuk mengajukan permohonan judicial review di Mahkamah Konstitusi (MK) atas Undang-Undang No. 22 Tahun 2001 tentang Minyak dan Gas Bumi. Atas permohonan tersebut, kemudian MK memutuskan bahwa hubungan hukum yang diwujudkan dalam bentuk kontrak tersebut telah merendahkan martabat negara serta mengancam kedudukan negara sehingga bertentangan dengan amanah Pasal 33 UUD 1945.
Production Sharing Contract (PSC) is very important in the petroleum and natural gas upstream industry in Indonesia. Through these contracts reflected the various interests of the parties, including the interests of the Republic of Indonesia as the legitimate owner on the natural resources of petroleum and natural gas under the constitutional mandate (1945 Constitution). Country in its development is an organization / legal entity authorized by law to perform legal acts under the civil law, as well as to make an agreement / private contract. However in the development, the legal relationship derived by that contract has turned out to be the source of problems which were used as a reason to apply for judicial review in the Constitutional Court (MK) of Law No. 22 Year 2001 on Oil and Gas. To the application, then the Court has decided that the legal relationship embodied in the contract has been degrading the country dignity and has threatened the position of the state that is contrary to the mandate of Article 33 of the 1945 Constitution."
Depok: Fakultas Hukum Universitas Indonesia, 2014
S56267
UI - Skripsi Membership  Universitas Indonesia Library
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Sihombing, Margareth Sophia Elisabeth
Analisis penyelesaian sengketa pajak dalam transfer pricing atas intangible property dan intra group services di pengadilan pajak Indonesia (Studi kasus pada beberapa sengketa) = Analysis of tax dispute on transfer pricing of intangible property and intra group services in Indonesia tax court (Study case on several disputes)
"Salah satu strategi manajemen perpajakan yang umumnya dilakukan antar intra grup perusahaan multinasional adalah transfer pricing, tetapi seringkali memiliki konotasi negatif karena erat kaitannya dengan penghindaran pajak. Perkembangan teknologi dan industri berbasis know-how juga mendorong peningkatan transaksi yang berupa intangible asset dan jasa. Kedua jenis transaksi tersebut seringkali menimbulkan sengketa antara Wajib Pajak dan Direktorat Jenderal Pajak sehingga dapat menimbulkan koreksi atas pelaporan pajak perusahaan dan mendorong Wajib Pajak untuk mengajukan keberatan dan kemudian permohonan banding ke Pengadilan Pajak.
Penulisan karya ilmiah ini menganalisis kasus banding transfer pricing atas intangible property dan jasa intra grup untuk menemukan faktor penyebab sengketa dan kemudian mendeskripsikan kajian yang dilakukan Majelis Hakim dalam memutus sengketa. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif-deskriptif melalui analisis 7 (tujuh) kasus banding tahun 2005-2012. Setelah dilakukan analisis terhadap kasus-kasus tersebut,
Penulis menemukan bahwa terdapat beberapa faktor penyebab sengketa, yaitu perbedaan data, perbedaan interpretasi data, dan perbedaan interpretasi hukum. Selain itu, ditemukan pula bahwa terdapat beberapa aspek yang menjadi pertimbangan Majelis Hakim dalam memutus sengketa, yaitu kelengkapan dan kualitas dokumen pendukung, keterangan dari tiap pihak, dan pengetahuan Hakim.
One of the strategies commonly practiced by MNC groups internally is transfer pricing, which primary purpose is to enhance the efficiency of business process. However, this method often causes negative impression since it is closely related to tax avoidance issue. The rapid growth of technology and know-how based industry also boost transactions involving intangible assets and services. Disputes between Tax Payer and Directorate General of Tax (DGT) may arise when determining the nature of those transactions. Corrections made by DGT may lead to objection by Tax Payer and will be proceeded to Tax Court if remains unsatisfied with the result.
This study examines 7 (seven) appeals of transfer pricing case from 2005-2012 related to intangible property and intra-group service to find the factors causing the dispute and describe considerations taken by Judges to make the decision by using qualitative-descriptive approach.
The result shows that using different data and having different interpretation on data and law may have caused the disputes. Apart from that, there are several aspects that may affect Judges consideration, such as the completeness and quality of proof documents, arguments from each party, and Judges knowledge."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
S61985
UI - Skripsi Membership  Universitas Indonesia Library
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Kamaludin Akbar
Perlakuan akuntansi untuk pendapatan pada industri hulu minyak dan gas upstream berdasarkan production sharing contract PSC pada PT Pertamina Hulu Energi = Accounting treatment for revenue in upstream oil and gas industry based on production sharing contract at PT Pertamina Hulu Energi
"ABSTRAK
Laporan magang ini membahas mengenai proses bisnis dan produksi pada industri
minyak dan gas, prosedur dalam mengakui pendapatan, pengukuran pendapatan
menggunakan metode lifting dan entitlement, penyajian dan pengungkapan dalam
pelaporan keuangan untuk pendapatan berdasarkan Production Sharing Contract
pada skema Pertamina Participating Interest Pertamina Hulu Energi Kakap. Laporan
ini bersifat deskriptif yang menjelaskan mengenai kerja praktek yang dilakukan di
PT Pertamina Hulu Energi yang akan dibandingkan dengan teori dari pendapatan
berdasarkan PSAK 23 (Revisi 2014).
ABSTRACT
The internship report is discuss the business processes and production in oil and gas
industry, procedures recognizing revenue, measurements of income using the
method of lifting and entitlement, presentation and disclosure in financial reporting
for income based on the Production Sharing Contract on the scheme Pertamina
Participating Interest Pertamina Hulu Energi Kakap. This descriptive report
describing the practical work at PT Pertamina Hulu Energi which will be compared
with the theory of Revenue in accordance with PSAK 23 (Revised 2014).;ABSTRAK
Laporan magang ini membahas mengenai proses bisnis dan produksi pada industri
minyak dan gas, prosedur dalam mengakui pendapatan, pengukuran pendapatan
menggunakan metode lifting dan entitlement, penyajian dan pengungkapan dalam
pelaporan keuangan untuk pendapatan berdasarkan Production Sharing Contract
pada skema Pertamina Participating Interest Pertamina Hulu Energi Kakap. Laporan
ini bersifat deskriptif yang menjelaskan mengenai kerja praktek yang dilakukan di
PT Pertamina Hulu Energi yang akan dibandingkan dengan teori dari pendapatan
berdasarkan PSAK 23 (Revisi 2014).
ABSTRACT
The internship report is discuss the business processes and production in oil and gas
industry, procedures recognizing revenue, measurements of income using the
method of lifting and entitlement, presentation and disclosure in financial reporting
for income based on the Production Sharing Contract on the scheme Pertamina
Participating Interest Pertamina Hulu Energi Kakap. This descriptive report
describing the practical work at PT Pertamina Hulu Energi which will be compared
with the theory of Revenue in accordance with PSAK 23 (Revised 2014).;ABSTRAK
Laporan magang ini membahas mengenai proses bisnis dan produksi pada industri
minyak dan gas, prosedur dalam mengakui pendapatan, pengukuran pendapatan
menggunakan metode lifting dan entitlement, penyajian dan pengungkapan dalam
pelaporan keuangan untuk pendapatan berdasarkan Production Sharing Contract
pada skema Pertamina Participating Interest Pertamina Hulu Energi Kakap. Laporan
ini bersifat deskriptif yang menjelaskan mengenai kerja praktek yang dilakukan di
PT Pertamina Hulu Energi yang akan dibandingkan dengan teori dari pendapatan
berdasarkan PSAK 23 (Revisi 2014).
ABSTRACT
The internship report is discuss the business processes and production in oil and gas
industry, procedures recognizing revenue, measurements of income using the
method of lifting and entitlement, presentation and disclosure in financial reporting
for income based on the Production Sharing Contract on the scheme Pertamina
Participating Interest Pertamina Hulu Energi Kakap. This descriptive report
describing the practical work at PT Pertamina Hulu Energi which will be compared
with the theory of Revenue in accordance with PSAK 23 (Revised 2014)."
[2016;2016;2016, 2016]
TA-Pdf
UI - Tugas Akhir  Universitas Indonesia Library
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