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All Journal JURNAL DINAMIKA EKONOMI PEMBANGUNAN Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Randika Putra Metly
Direktorat Jenderal Pajak
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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Factors Affecting Income Tax Revenue of Petroleum and Natural Gas Randika Putra Metly
JURNAL DINAMIKA EKONOMI PEMBANGUNAN Vol 5, No 2 (2022): AUGUST
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jdep.5.2.121-145

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.
FAKTOR-FAKTOR YANG MEMENGARUHI PENERIMAAN PAJAK PENGHASILAN MINYAK BUMI DAN GAS ALAM Randika Putra Metly
Bina Ekonomi Vol. 26 No. 2 (2022): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v26i2.5645.133-152

Abstract

The purpose of this research is to determine the factors that influence the petroleum dan natural gas income tax in the production sharing contract. Tests were carried out using 450 observations of petroleum production KKKS and 401 observations of natural gas production KKKS for for the period 2010-2016. Multiple linear regression of panel data using a random effect model on petroleum production KKKS shows that (1) cost recovery and (2) KKKS size have a negative effect, (3) first tranche petroleum, (4) lifting, (5) price and (6) Rupiah exchange rate against USD has a positive effect on petroleum income tax revenue. In Natural Gas Production KKKS, the variables (1) cost recovery and (2) KKKS size have a negative effect, (3) first tranche petroleum and (4) lifting has a positive effect on natural gas income tax revenue.
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