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Abstrak :
As it is stated at article 12 Law number 8 year 1971 about National Petroleum Company, Pertamina as the stockholder for mining oil and natural gas, then being changed by BP Migas as government authorized to sign and control management operation of mainstream business activity based on Law of Indonesian Republic about Petroleum & Gas number 22 year 2001, can cooperate with third party in the form of Production Sharing Contract, or other Contracts. Business activity in mainstream industry that is carried out by foreign companies cause expatriates mobilization according to the expertise and need of related companies to support their activities in Indonesia. Apart from high salary, they are also given various allowances to fulfill the expatriate's and their family?s need during their duties period in Indonesia, so that these expatriates can become very potential tax subject for the state revenue. This research aimed to get clearer description about imposing cost recovery and treating expatriates tax income in KPS according to the existing law. One of the dominant aspects in KPS is cost recovery spent first by contractor financed by government when contractor has successfully found petroleum reserve popularly known as cost recovery. Expatriates tax income treatment by doing gross-up and putting that tax allowance into cost recovery causes reduction to government share in Production Sharing Contract as much as these expatriates tax that should become the state revenue. From the result of research concluded that the treatment above is deviated from normative determination, but suitable with the prevailing determination of positive law, in this case contract and supporting rule. It is suggested that in KPS agreement contains more detail explanation about imposition of cost recovery components, and imposition of Income Tax Law for KPS can be more detailed and assertive so that it can give law certainty and reach agreement of Production Sharing Contract in Indonesia. Research methodology used in this research is descriptive analysis by using data collection such as field study through interview with PSG expert, VP finance, Tax advisor and HRD Manager, documentary data as well as library study. Biography : 50 Books (Tahun 1967 - 2001)

Abstrak :
Skripsi ini membahas mengenai pemberian Fasilitas Pembebasan Bea Masuk dan Pajak Dalam Rangka Impor yang diberikan bagi Barang Operasi Perminyakan dalam Industri Hulu Minyak dan Gas Bumi. Penelitian ini menggunakan pendekatan yuridis normatif yaitu penelitian terhadap norma-norma dalam peraturan perundang-undangan. Dapat dikatakan, penelitian ini adalah penelitian problem-identification yang berupaya untuk menengarai suatu masalah dan memperjelas duduk perkaranya. Oleh karena itu, sifat penelitian ini adalah deskriptif, yaitu mendeskripsikan suatu gejala dan menganalisisnya berdasarkan ketentuan-ketentuan hukum yang berlaku. Data dari penelitian ini sebagian besar melalui studi kepustakaan dan wawancara terhadap nara sumber. Hasil penelitian Penulis, Fasilitas ini belum digunakan secara maksimal walaupun dalam peraturan perundang-undangan yang berlaku telah diatur prosedur pelaksanaan dari Fasilitas ini. Fasilitas yang tersedia saat ini belum dimanfaatkan semaksimal mungkin sehingga menimbulkan dampak yang merugikan baik bagi Pemerintah maupun bagi Kontraktor Kontrak Kerja Sama. ......This thesis divulges the execution of Importation Tax and Customs Exemption which is given to Operational Oil and Gas goods in the Upstream Oil and Gas Industry. This research utilizes the normative judicial approach through research of prevailing norms and subsequent legislation and regulations. Further more, this research can be categorized as a problem identification research as it seeks to identify the outlying problem and clarify its root cause. Thus, the nature of this research is descriptive which is to provide a thorough description of all its symptoms and conduct a comparative analysis against applicable law and regulations. Data for this research was mostly obtained from literary research and also interviews with industry sources. This paper concludes that the current tax and customs exemption scheme has not been utilized to its fullest potential and causes loss both to the Government and the various Production Sharing Contractors despite the fact that procedures for executing this facility has been clearly outlined in relevant government regulations.