ABSTRAKSkripsi ini membahas mengenai bagaimana suatu Peraturan Pemerintah Nomor 79
Tahun 2010 tentang biaya operasi yang dikembalikan dan perlakuan pajak
penghasilan di bidang usaha hulu minyak dan gas bumi diterapkan. Penjelasan
mengenai substansi, respon stakeholders, implementasi dan khususnya efek
penerapan peraturan pemerintah tersebut terhadap WP&B serta bagi hasil BUT CSES. Skripsi ini dikerjakan dengan cara membaca literatur, peraturan serta
undang-undang terkait dengan cost recovery dan pajak, wawancara serta
menelaah data yang dimiliki BUT C SES.
AbstractThis study discusses about how a Government Regulation No. 79 of 2010
regarding the Cost Recovery and Income Tax Treatment in the Field of Upstream
Oil and Gas is applied. Explanation of the substance, the response of stakeholders,
particularly the effects of the implementation and application of these regulations
to the WP&B and profit sharing BUT C SES. This study is done by reading the
literature, regulations and laws related to cost recovery and the tax, and also
interviews and reviewing data held BUT C SES.
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