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All Journal Dialektika: Jurnal Ekonomi dan Ilmu Sosial Jurnal Ragam Pengabdian
Luthfia Almas
Politeknik Keuangan Negara STAN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Kajian Regulasi dan Proses Bisnis Penilaian Biaya PSC Cost Recovery: Studi Kasus Putusan Pajak Tahun 2020 Aisha Salsabila; Ade Lia Septiana Putri; Alfindo Wira Yudha Pradana; Debora Nurhary Grecia Marpaung; Ilham Agista Putranto; Luthfia Almas
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/tap99298

Abstract

This study analyzes regulatory alignment and the effectiveness of business processes in assessing cost reasonableness under the Production Sharing Contract (PSC) cost recovery scheme in Indonesia’s upstream oil and gas sector. The study is motivated by the high number of tax disputes arising from cost recovery adjustments previously approved by SKK Migas, as reflected in the 2020 Tax Court decisions. A qualitative descriptive approach is applied through regulatory analysis, case studies of Tax Court rulings, and evaluation of cost control business processes using secondary data, including statutory regulations, SKK Migas operational guidelines, and tax dispute decisions. The findings show that, at the normative level, cost recovery and oil and gas taxation regulations are aligned through the uniformity principle. However, the use of broadly defined terms in the negative list of operating costs has led to interpretative differences, moral hazards, and dual oversight between SKK Migas and the Directorate General of Taxes. These conditions contribute to increased tax disputes, legal uncertainty, and instability in state revenue.
Studi Evaluatif dan Analisis Urgensi Harmonisasi Kebijakan Manajemen Risiko Sektor Publik di Indonesia Akhmad Nur Imtihanul Hikam; Bagus Dwi Septian; Luthfia Almas; M. Rafli Al Mubarok; Muhammad Jusuf; Syifa Auliya Mahendra
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.7977

Abstract

Effective risk management is essential for good governance in the public sector, supporting efficiency, transparency, and accountability. Although SNI ISO 31000:2018 has been established as the national standard, its application in government institutions remains inconsistent. This study examines the alignment of risk management policies with SNI ISO 31000:2018, evaluates its relevance as a policy reference, and explores the urgency of harmonization. A qualitative approach was used through document analysis and semi-structured interviews with academics and practitioners. Content analysis employed an evaluation matrix based on principles, framework, and processes of risk management, while interview data were analyzed thematically. Results indicate significant variation in adoption, with conformity ranging from 0% to 87.23%. Instead of enforcing detailed harmonization, the study highlights the need to build shared perceptions and understanding of risk management to enhance cross-sector collaboration within the National Development Risk Management framework.
Co-Authors Ade Lia Septiana Putri Aisha Salsabila Akhmad Nur Imtihanul Hikam Alfindo Wira Yudha Pradana Bagus Dwi Septian Debora Nurhary Grecia Marpaung Ilham Agista Putranto M. Rafli Al Mubarok Muhammad Jusuf Syifa Auliya Mahendra