Uraian Jumlah

LIFTING (A)
Minyak (MBBLS) 800,000
Gas (MMCF) 200,000
Dikurangi :
FIRST TRANCHE PETROLEUM (B) (20%*C2)
COST RECOVERY (C)
1. Biaya Eksplorasi dan Pengembangan
Preparation & Termination 1,400
Drilling Operation 1,800
General 1,500
Geological & Geophysical Cost 1,300
Seismic & Other Survey 1,500
Administration Cost 1,000
Other 1,000
2. Biaya Produksi
Oil Well Operation 2,000
Oil Production and processing facilities 500
Secondary Recovery Operations 1,000
Storage, Handling, Transportation, Delivery 1,000
Supervision 1,000
Maintenance 1,000
Production tools and equipment maintenance 1,000
Steam service 1,000
Personnel Expenses 1,000
Industrial & domestic water 1,000
Compressed Air Service 1,000
General and Administration 1,000
Technical Support Service 1,000
Material Service 1,000
Transportation Cost 1,000
Office & Misc. Building Operation 1,000
Electricity Service 1,000
Community Development (5%*penghasilan neto fiskal tahun lalu =
5%*asumsi 40.000) 2,000
Depreciation 1,000
3. Biaya Administrasi
Material Administration 1,000
Handling & Transportation 1,000
Deterioration, Breakage 1,000
Reconditioning 1,000
Salvage 1,000
Scrap 1,000
Employee Relations (100 karyawan*US$585) 58,500

Tunjangan Pajak (100 karyawan*US$15) 1,500

Training 1,000
Stationery and Supplies 1,000
Communication 1,000
Furniture & Equipment 1,000
Rents, Licenses 1,000
Computerizing 1,000

Equity To Be Split (D) = A-B-C

FTP+ETBS = B+D = E
EQUITY SHARE
Pemerintah (F) = 73,22%*E
Kontraktor (G) = 26,78%*E
TARIF PAJAK EFEKTIF (25%*H)
NET SHARE AFTER CORPORATE TAX
Pemerintah (I) = F+H
Kontraktor (J) = G-H
BRANCH PROFIT TAX (K) = 20%*J
NET SHARE AFTER TAX
Pemerintah (L) = I+K
Kontraktor (M) =J-K
PP 79 Tahun 2010 PP 27 Tahun 2017
1,000,000 1,000,000

200,000 200,000
40,000 40,000

-
2,000

58,500 58,500

US$585 didapat dari penghitungan pajak

- 1,500 penghasilan karyawan sebagaimana tabel 5.1
Tabel penghitungan pajak penghasilan
karyawan
701,500 698,000
901,500 898,000

660,078 657,516
241,422 240,484
60,356 60,121

720,356 717,637
181,066 180,363
36,072

756,647 753,709
144,853 144,291