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"Under Law of the Republic of Indonesia No 22 of 2001 on Oil & Gas, upstream producers had a domestic market obligation (DMO), which required them to sell a specified portion of their product into the Indonesian domestic market, which is 25% of all oil and gas production. Contractors are obligated to fulfill domestic requirement from the date of commercial operation, at the first contractors are entitled to a 60-month holiday from the date of commercial operation before the DMO must be fulfilled and the prices are same to market price (ICP). The problem is, after 60-month DMO the cost for domestic oil reduce from 10% to 25% market price (ICP) depends on contract. Because the fee below the market price. For that, need to clear how the income tax treatment on the fee from DMO received by the contractors. Is the assignment considered as transaction and how to determine the price for DMO oil as the tax base.The research method that used by researcher is descriptive. It means that the research is described accurately using facts, spoken or written words, actions, and visual images. The approach used in this research is qualitative approach. The main issue in this research is to find out that fee from domestic market requirement which is paid below the Market price are match with accretion concept and the definition of income in income tax law, so DMO fee can describe as taxable income. The data collection technique used in this research is by reading the literature which focuses on the research, and interview. The interview was done with oil and gas expert, cooperation contractor, government institution, and tax expert.The result of this research are the tax on DMO fee which received by joint cooperation contractor has been right, because the taxation of DMO fee had been meet all general act definition of income refer to article 4 (2) Income Tax Law and accretion concept which adopted by income tax system to describe ability-to-pay. DMO fee cannot be considered as a loss, but its difference price can be reduced contractor's taxable income. DMO fee as the income tax object cannot be taxed separately from the contractor's income but it must counted as the whole accretion on contractor income and taxable at specified tariff based on contract rate."

"Pada Skripsi ini akan dibahas tentang sejarah perkembangan kegiatan hulu minyak dan gas bumi di Indonesia, konsep dasar Kontrak Bagi Hasil dalam UU No. 22 Tahun 2001 tentang Minyak dan Gas Bumi, tinjauan khusus ketentuan Domestic Market Obligation, serta kendala-kendala penerapan Domestic Market Obligation dalam kegiatan usaha hulu migas Indonesia khususnya dalam Kontrak Bagi Hasil. Penulis menggunakan tiplogi penelitian hukum normatif, dengan metode penelitian kepustakaan dengan melihat adanya permasalahan-permasalahan penerapan Domestic Market Obligation dalam kegiatan usaha hulu migas Indonesia khususnya dalam Kontrak Bagi Hasil. Permasalahan-permasalahan tersebut mengenai peraturan perundang-undangan yang mengatur ketentuan Domestic Market Obligation, penghitungan Domestic Market Obligation Fee, insentif Domestic Market Obligation Holiday, serta ketentuan Domestic Market Obligation untuk gas bumi.

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This thesis explains the history of oil and gas upstream activity in Indonesia, basic concept of Production Sharing Contract in Law Number 22 Year 2001 concerning Oil and Gas, specific review of Domestic Market Obligation, and the application problems of Domestic Market Obligation in oil and gas upstream activity specially in Production Sharing Contract. Writer used the literature study to the application problems of Domestic Market Obligation in oil and gas upstream activity specially in Production Sharing Contract. The problems are the law about Domestic Market Obligation, the counting of Domestic Market Obligation fee and the incentive of Domestic Market Obligation Holiday, and the prescription of gas Domestic Market Obligation."

"Tesis ini membahas mengenai implikasi pemberlakuan ketentuan Domestic Market Obligation (DMO) pada investasi pertambangan batubara di Indonesia. Pemerintah menetapkan kebijakan Domestic Market Obligation (DMO) batubara, kebijakan itu tertuang dalam Peraturan Menteri ESDM Nomor 34 Tahun 2009. Konsekuensinya, setiap perusahaan memiliki kewajiban untuk menjual batubara yang diproduksinya berdasarkan persentase minimal penjualan batubara yang ditetapkan oleh Menteri dan harus dicantumkan dalam perjanjian jual beli batubara antara badan usaha pertambangan mineral dan batubara dengan pemakai batubara. Ketentuan DMO memberikan dampak positif yaitu jaminan ketersediaan batubara untuk kegiatan industri dan pasar dalam negeri. Namun juga memberikan dampak negatif karena pembatasan ekspor tidak mencakup batubara kalori rendah. Batubara seharusnya dilihat sebagai komoditas energi yang digunakan untuk menggerakkan pertumbuhan industri dan ekonomi. Penelitian ini adalah penelitian hukum normatif dan deskriptif kualitatif. Hasil penelitian menunjukkan bahwa pembatasan ekspor batubara berkaitan dengan amanat undang-undang energi, bahwa sudah merupakan kewajiban negara untuk menjamin ketersediaan pasokan energi di dalam negeri guna mendukung terciptanya ketahanan dan kemandirian energi nasional yang merupakan pilar penting bagi ketahanan ekonomi.

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This thesis discusses about the implications of the enforcement of Domestic Market Obligation (DMO) regulation to the coal mining investment in Indonesia. The Government applied DMO of coal, the policy is written down in Regulation of the Minister of Energy and Mineral Resources Number 34 Year 2009. As a consequence, every company is obliged to sell their production on the basis of the minimum percentage of coal sales stipulated by the Minister and the provision must be written down into transaction agreement between coal mining business entities and coal users. DMO regulation has positive impact that guarantees the availability of coal for industrial activities and domestic markets. But also negative impacts due to export restrictions not cover for low rank coal. Coal should be treated as energy commodity used to activate the growth of industry and economy. This research is a normative legal study and qualitative descriptive interpretive. The results showed that the coal export restriction is related to mandate of energy law saying that the state is obliged to assure the avaibility of energy in the country to support national energy independence and resilience that constitutes an important pillar of economic resilience.

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;This thesis discusses about the implications of the enforcement of Domestic Market Obligation (DMO) regulation to the coal mining investment in Indonesia. The Government applied DMO of coal, the policy is written down in Regulation of the Minister of Energy and Mineral Resources Number 34 Year 2009. As a consequence, every company is obliged to sell their production on the basis of the minimum percentage of coal sales stipulated by the Minister and the provision must be written down into transaction agreement between coal mining business entities and coal users. DMO regulation has positive impact that guarantees the availability of coal for industrial activities and domestic markets. But also negative impacts due to export restrictions not cover for low rank coal. Coal should be treated as energy commodity used to activate the growth of industry and economy. This research is a normative legal study and qualitative descriptive interpretive. The results showed that the coal export restriction is related to mandate of energy law saying that the state is obliged to assure the avaibility of energy in the country to support national energy independence and resilience that constitutes an important pillar of economic resilience."

"Mineral dan Batubara sebagai salah satu komoditas industri yang berasal dari kekayaan alam Indonesia sebagaimana diatur dalam Undang-Undang tentang Pertambangan Mineral dan Batubara merupakan pokok bahasan utama dalam studi ini. Produk legislasi yang mengatur tentang Mineral dan Batubara tidak berdiri sendir tetapi juga berkaitan dengan undang-undang lain meliputi Undang-Undang tentang Energi, Undang-Undang tentang Ketenagalistrikan, Undang-Undang tentang Penanaman Modal, Undang-Undang tentang Pengelolaan dan Perlindungan Lingkungan Hidup serta peraturan delegasi lainnya. Permasalahan terjadi ketika Pemerintah menerbitkan paket kebijakan untuk mengamankan ketahanan energi nasional melalui instrumen Domestic Market Obligation yang ditetapkan secara berkala tiap tahun oleh Menteri Energi dan Sumber Daya Mineral guna mengatur jumlah kebuthan batubara dalam negeri, patokan harga, skema pemasokan termasuk kebijakan denda yang akan diterapkan. Studi ini akan membahas permasalahan mengenai perkembangan bentuk regulasi sanksi bagi produsen batubara yang tidak dapat memenuhi kewajiban DMO. Selain itu, riset ini juga akan mengulas analisis yuridis pengaturan sanksi bagi produsen batubara yang tidak dapat memenuhi kewajiban DMO. Selanjutnya akan dibahas pula mengenai dampak kebijakan DMO dan pelarangan ekspor batubara terhadap negara lainnya. Hasil studi menunjukkan bahwa perkembangan bentuk regulasi sanksi bagi produsen batubara yang tidak dapat memenuhi kewajiban DMO cukup signifikan. Pemberian sanksi yang dilakukan tidak melalui asas pembentukan peraturan perundang-undangan yang baik karena penetapan Keputusan Menteri ESDM tentang Sanksi DMO tidak memiliki alas hukum yang kuat. PP tentang Penetapan Jenis PNBP mensyaratkan instrumen hukum yang digunakan adalah UU, PP, Kontrak, atau Peraturan Menteri. Dampak kebijakan DMO dan pelarangan ekspor batubara mendapat respon penolakan karena kebijakan proteksionis ini dilakukan mendadak dan tanpa terencana sebelumnya. Selain itu kebijakan tersebut juga ditetapkan tanpa adanya konsultasi publik sehingga memicu banyak penolakan dari pemangku kepentingan.

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Minerals and Coal, as one of the industrial commodities derived from Indonesia's natural wealth as stipulated in the Law on Mineral and Coal Mining, is this study's main subject matter. The products of legislation governing Minerals and Coal do not stand but also relate to other laws, including the Law on Energy, the Law on Electricity, the Law on Investment, the Law on Environmental Management and Protection and regulations. Other delegates. The problem occurred when the government issued a policy package to secure national energy security through the Domestic Market Obligation instrument, which was set periodically every year by the Minister of Energy and Mineral Resources to regulate the amount of domestic coal blindness, price benchmarks, supply schemes including fine policies to be implemented. This study will discuss the issue of the development of the form of sanctions regulation for coal producers unable to meet DMO obligations. In addition, this research will also review a juridical analysis of sanctions arrangements for coal producers unable to meet DMO obligations. Furthermore, it will also be discussed the impact of the DMO policy and the ban on coal exports to other countries. The study results show that developing a form of sanctions regulation for coal producers who cannot meet DMO obligations is quite significant. The provision of sanctions carried out is not through the principle of forming good laws and regulations because the determination of the Decree of the Minister of Energy and Mineral Resources on DMO Sanctions does not have a strong legal basis. Government Regulations on The Non-Tax State Income Types require that the legal instruments used are Laws, Government Regulations, Contracts, or Ministerial Regulations. The impact of the DMO policy and the ban on coal exports was rejected because this protectionist policy was carried out suddenly and without prior planning. In addition, the policy was also established without public consultation, triggering much resistance from stakeholders."

"PendahuluanPertumbuhan ekonomi Indonesia yang tinggi dan berkelanjutan. stabilitas politik dan kebijakan deregulasi secara terus menerus. Serta partisipasi lembaga keuangan internasional seperti bank dunia yang mengalirkan dana dengan kriteria investasi guna memperoleh keuntungan, memungkinkan perusahaan domestik dapat tumbuh menjadi besar. Seiring dengan pertumbuhan perusahaan yang pesat. diperlukan dana yang lebih besar. Oleh karena itu perusahaan mulai mencari tambahan dana dari luar, antara lain dengan memanfaatkan pasar modal, dengan melakukan Initial Public Offering, maupun right issue. Perkembangan pasar modal Indonesia dewasa ini cukup menggembirakan. Pasar modal Indonesia mulai diminati oleh para investor luar negeri dan diperhitungkan di dunia. Hal ini terbukti dengan adanya penelitian yang menyatakan bahwa pasar modal Indonesia merupakan salah satu Emerging Market di dunia, dimana pasarnya mulai tumbuh, walaupun jumlah perusahaan yang telah listed di Bursa Efek Jakarta masih jauh lebih sedikit dibandingkan dengan di Bursa Efek Malaysia. Pemerintah berusaha terns menggiatkan iklim investasi di Indonesia khususnya melalui pasar modal. Langkah konkret yang ditempuh pemerintah antara lain dengan mengeluarkan Undang - undang No.8 tahun 1995 tentang pasar modal."

"Skripsi ini berisi tinjauan ekonomi dan hukum terhadap kebijkan pemerintah yang tertuang dalam Peraturan Menteri ESDM Nomor 34 tahun 2009 (Pengutamaan Pemasokan Kebutuhan Mineral dan Batubara Untuk Kepentingan Dalam Negeri/ DMO/ Domestic Market Obligation) dan Pertauran MEnteri ESDM Nomor 17 Tahun 2010 (Penetapan Patokan Harga Batubara/ Penetapan Harga Batubara) yang merupakan turunan dari Undang-Undang Nomor 4 Tahun 2009 tentang PErtambangan Mineral dan Batubara terhadap Ketentuan dalam Undang-Undang Nomor 5 Tahun 1999 tentang Larangan Praktek Monopoli dan Persaingan Usaha Tidak Sehat. Indikasi permasalahan dalam skripsi ini adalah intervensi dari pemerintah yang melakukan intervensi terhadap mekanisme pasar dalam industri batubara di Indonesia. Selain itu dalam skripsi ini juga terdapat pembahasan dari pemasukan negara akibat dari adanya mekanisme tersebut. Skripsi ini juga berisi pembahasan tentang penguasaan pasokan batubara yang dilakukan oleh PT. PLN (Persero) sebagai akibat dari hak monopolinya.

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This thesis discusses about the economic and legal aspects from government regulation about Domestic Market Obligation as refer to Minister of Energy and Mineral Resiurces (MoEMR) Regulation No. 34 Year 2009 and Coal Price Benchmark as refer to Minister of Energy and Mineral Resources (MoEMR) Regulation No. 17 Year 2010. Both of this MoEMR are the Regulation under Law No. 4 Year 2009. This 2 MoEMR will be viewed from the perspective of Law No. 5 Year 1999 regarding prohibition on monopolistic practices an dunfair competition. The main problem of this thesis are the intervension from the government in the market of coal industry in Indonesia. Beside that, in this thesis also include cthe calculation of this nation income and also give an overviwew about the monopsony held by PT. PLN (Persero)."