AKIBAT HUKUM TIDAK DILAKUKAN PENYESUAIAN KLAUSUL PERJANJIAN PRODUCTION SHARING CONTRACT (PSC) TERHADAP PP NO 79 TAHUN 2010 TENTANG BIAYA OPERASI YANG DAPAT DIKEMBALIKAN DAN PERLAKUAN PAJAK PENGHASILAN.

ABSTRACT
DUE TO LEGAL NOT DONE ADJUSTMENT CLAUSE AGREEMENT
PRODUCTION SHARING CONTRACT (PSC) AGAINST PP NO. 79 OF
2010 ON OPERATING COST THAT MAY BE RETURNED AND INCOME
TAX TREATMENT AND BUSINESS ON UPSTREAM OIL AND GAS

Annisa Rachmaninda
110110090069

Oil and gas reserves in Indonesian reduced causing the Government
began tightening oil and gas fields, primarily in the setting of cost recovery in
the Production Sharing Contract. PP No. 79 of 2010 in which requires
retroactive the parties to undertake the amendment of clause renegotiation
and cost recovery in an on going contract. Problems occurred, there is some
Production Sharing Contract the type of cost recovery has not been matched
with his PP No. 79 of 2010 after three months since the regulation went into
effect because of differences of multi interpretation the parties to the
regulation.
The methods used in the writing of this thesis is descriptive analysis
with normative juridical approach method. The research focuses on research
libraries that use secondary data. Data obtained from the study then analyzed

with normative qualitative methods.
The legal consequences of the Production Sharing Contract which has
not been adjusted to the provisions of PP No. 79 of 2010 the parties are
required to negotiate. Legal action that can be carried by a Government
against the Contractor who has not adjust Production Sharing Contract is
performing amendments and contract renegotiation. If the Contract not
agreed to establish amendments and renegotiation, the Government can
settle the dispute in consultation and arbitration.