Factors Affecting Income Tax Revenue of Petroleum and Natural Gas

Randika Putra Metly

doi:10.14710/jdep.5.2.121-145

DOI: https://doi.org/10.14710/jdep.5.2.121-145

Factors Affecting Income Tax Revenue of Petroleum and Natural Gas

Randika Putra Metly

Direktorat Jenderal Pajak, Indonesia

Citation Format:

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang memengaruhi penerimaan PPh minyak bumi dan gas alam pada production sharing contract. Pengujian dilakukan menggunakan 450 observasi KKKS produksi minyak bumi dan 401 observasi KKKS produksi gas alam periode tahun 2010-2016. Regresi linear berganda data panel menggunakan model random effect pada KKKS produksi minyak bumi menunjukkan variabel (1) cost recovery dan (2) ukuran KKKS berpengaruh negatif, (3) first tranche petroleum, (4) lifting, (5) harga dan (6) nilai tukar Rupiah terhadap USD berpengaruh positif terhadap penerimaan PPh minyak bumi. Pada KKKS produksi gas alam, variabel (1) cost recovery dan (2) ukuran KKKS berpengaruh negatif, (3) first tranche petroleum dan (4) lifting berpengaruh positif terhadap penerimaan PPh gas alam.

Note: This article has supplementary file(s).

Fulltext View|Download | Analisis Data

Data Penelitian dan Analisis Data

Subject	Data
Type	Analisis Data
	Download (115KB) Indexing metadata

Keywords: PPh minyak bumi, PPh gas alam, production sharing contract

Article Metrics:

Article Info

Section: Research Article

Language : ID

In Vol 5, No 2 (2022): AUGUST

Recent articles

Dampak Remitansi terhadap Investasi Domestik: Analisis Peranan Perkembangan Sektor Keuangan dan Kualitas Institusi pada Emerging Market di Negara-Negara Asia Analisis Keterjangkauan Properti Residensial Pada Wilayah Jawa-Bali EMPLOYED PATTERN LOW-EDUCATED AND HIGH-EDUCATED WORKERS IN INDONESIA: A BINARY LOGISTIC REGRESSION APPROACH More recent articles

Most cited articles

KORUPSI BANGKRUTKAN NASIONALISME ANALISIS PENGARUH PENGELUARAN PEMERINTAH DI SEKTOR PENDIDIKAN DAN KESEHATAN TERHADAP PENGENTASAN KEMISKINAN MELALUI PENINGKATAN PEMBANGUNAN MANUSIA DI PROVINSI JAWA TENGAH ANALISIS PENGARUH INSTRUMEN PEMBAYARAN NON-TUNAI TERHADAP STABILITAS SISTEM KEUANGAN DI INDONESIA ANALISIS INDUSTRI PERBANKAN SYARIAH DI INDONESIA More cited articles

Last update:

No citation recorded.

Last update: 2024-12-26 22:36:34

No citation recorded.

Author(s) Rights

In order for Jurnal Dinamika Ekonomi Pembangunan (JDEP) to publish and disseminate research articles, we need publishing rights (transferred from author(s) to publisher). This is determined by a publishing agreement between the author(s) and JDEP. This agreement deals with the transfer or license of the copyright of publishing to JDEP, while authors still retain significant rights to use and share their own published articles. JDEP supports the need for authors to share, disseminate and maximize the impact of their research and these rights, in any databases.

As an author, you have rights to a large range of uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in JDEP has wide rights to use their works for teaching and scholarly purposes without needing to seek permission, including:

use for classroom teaching by Author or Author's institution and presentation at a meeting or conference and distributing copies to attendees;
use for internal training by the author's company;
distribution to colleagues for their research use;
use in a subsequent compilation of the author's works;
inclusion in a thesis or dissertation;
reuse of portions or extracts from the article in other works (with full acknowledgement of final article);
preparation of derivative works (other than commercial purposes) (with full acknowledgement of final article);
voluntary posting on open web sites operated by author or author’s institution for scholarly purposes,

(but it should follow the open-access license of Creative Common CC-by-SA License).

Authors/readers/third parties can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (the name of the creator and attribution parties (authors detail information), a copyright notice, an open-access license notice, a disclaimer notice, and a link to the material) and provide a link to the license.

Authors/readers/third parties can read, print and download, redistribute or republish the article (e.g. display in a repository), translate the article, download for text and data mining purposes, re-use portions or extracts from the article in other works, sell or re-use for commercial purposes, remix, transform, or build upon the material, they must distribute their contributions under the same license as the original Creative Commons Attribution-ShareAlike (CC BY-SA).

Copyright Transfer Agreement for Publishing (Publishing Right)

The authors submitting a manuscript do so on the understanding that if accepted for publication, the copyright for publishing (publishing right) of the article shall be assigned/transferred to the Department of Economics, Faculty of Economics and Business, Universitas Diponegoro as the publisher of JDEP.

Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement for Publishing (CTAP)'. An e-mail will be sent to the Corresponding Author confirming receipt of the manuscript together with a CTAP form by the online version of this agreement.

JDEP, the publisher, and the editorial board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in JDEP are sole and exclusive responsibility of their respective authors and advertisers.

Remember, even though we ask for a transfer of copyright for publishing (CTAP), our journal Author(s) retain (or are granted back) significant scholarly rights as mentioned before.

The Copyright Transfer Agreement for Publishing (CTAP) Form can be downloaded here