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

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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.

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

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Section: Research Article

Language : ID

In Vol 5, No 2 (2022): AUGUST

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