<![CDATA[Perkembangan dunia perminyakan dikejutkan dengan adanya kebangkitan energi Amerika Serikat dengan meningkatnya produksi salah satu jenis minyak dan gas non-konvensional yaitu minyak dan gas serpih (shale oil and gas). Pada saat ini, secara umum kerangka fiskal migas non konvensional di Negara-negara Eropa, Timur Tengah, Afrika dan Asia Pasifik masih mengacu kepada aturan fiskal migas konvensional. Dalam sistem fiskal migas, Indonesia merupakan penggagas kontrak bagi hasil (production sharing contract). Sistem ini, pembagian hasil antara Pemerintah dan kontraktor dituangkan dalam kontak eksplorasi migas. Indonesia menganut sistem bagi hasil maka secara garis besar dalam suatu proyek eksplorasi migas telah diatur mengenai bagian Pemerintah maupun bagian kontraktor. Demikian pula berkenaan dengan insentif penghasilan bagi kontraktor migas yang biasanya telah diatur langsung dalam suatu kontrak bagi hasil tersebut. Pemerintah tetap dapat mendukung pengembangan eksplorasi minyak dan gas serpih melalui fasilitas Pajak Penghasilan yang ada saat ini berupa investment allowance dan tax holiday yang digunakan menarik investor-investor baru yang merupakan perusahaan-perusahaan pendukung kontraktor migas non konvensional tersebut. Oleh karena itu perlu lebih dilakukan upaya-upaya sosialisasi untuk memperkenalkan insentif pajak yang sangat menarik tersebut. Selain fasilitas berupa insentif di bidang perpajakan, Pemerintah juga sebaiknya memberikan dukungan bagi para investor melalui kebijakan di bidang infrastruktur, keamanan dan juga efisiensi perijinan serta transparansi dan kejelasan regulasi. Dalam revisi Undang-Undang Migas yang sedang dalam tahap pembahasan, perlu di atur secara jelas kebijakan pengembangan migas non konvensional ini termasuk batasan-batasan dan syarat-syarat diberikannya insentif sehingga pemberian insentif kepada para investor tetap pada prinsip-prinsip yang berlaku. The development of the world oil was shocked by the revival of the United States as the increase of energy production of oil and gas; non-conventional oil and gas shale (shale oil and gas). Currently, the general non-conventional oil and gas fiscal framework in the countries of Europe, Middle East, Africa and Asia Pacific still refers to conventional oil and gas fiscal rules. In the oil and gas fiscal system, Indonesia is the initiator of the production sharing contract. In this system, the share between the Government and the contractor is written in oil and gas exploration contacts. Hence, as Indonesia adopts this sharing system, its share between government and the contractor is clearly written in the contract. Besides, the incentive income for the oil and gas is also available in the production sharing contract. The government still can support the development of shale oil and gas exploration through the existing Income Tax facilities in the form of investment allowance and tax holiday which are used to attract new investors supporting the non-conventional oil and gas contractors. Therefore, there is a need of socialization to introduce such interesting tax incentives. In addition to the facilities in the form of tax incentives, the government should also provide support for investors through policy in the field of infrastructure, security and efficiency as well as transparency and clarity licensing regulations. In the revision of the Oil and Gas Law which is now being discussed, there is a need to formulate non-conventional oil and gas development policy including limits and conditions of the given incentives. Hence, the provision of incentives given to the investors remains in line with the applicable principles. ]]>
