ANALISIS PENETAPAN BAGIAN PEMERINTAH PADA PERJANJIAN KARYA PENGUSAHAAN PERTAMBANGAN BATUBARA (PKP2B)

• Main Author: Saleh, Rachmat
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/4825
• Institution: Institut Teknologi Bandung

<b>Abstract:<p align=\"justify\"> <br /> Indonesian coal has two main functions: as a source of government earning and domestic energy resource. Due to these important role of coal, it is imperative that its utilization should be wisely and efficiently implemented at long term period. This policy is particulary developed on facts that Indonesian coal resource is abumdant, which according to recent inventarization that more than 36,5 billion tons. To support this policy, coal enterprises should refer to reasonable sharing of production between coal enterprise and government. On one side, government need to countinously encourage investors to invest on coal mining sector. On the other side, government has main interest to achieve maximum profit for the nation and all people accordingly with the spirit mentioned at Article 33 of Basic Law 1945 (pasal 33 UUD 1945), Pancasila and GBHN. On coal enterprises, amongst the government earnings are royalty and tax. Government aim is to maximize these two government earnings. On the other hand, coal enterprises profit will drop when royalty and tax are becoming bigger. Whitin Work Agreement for Coal Mining Enterprises, royalty or government production sharing is already decided and mentioned on the basis of government and enterprise. At the present, there is still no uniform procedure to decide royalty portion on the coal agreement. Royalty is the decided on the way at case by case only. Therefore, it is crucial to formulate a particular procedure of deciding royalty in order to obtain an optimum point of both government and enterprose side. With the standard procedure of deciding royalty, the process may perform faster and accurate, so that there will be no parties harmful. The procedure can be used not only for any new contracts on coal mining, but also as a tool to review and re-evaluate any royalties at the running enterprises of First and Second Generation of coal mining. Sensitivity analysis is also conducted to be able for deciding royalty of government portion and suitability of Internal of Return (IRR) value each Work Agreement for Coal Mining Enterprises. Any different royalty decided for any coalfields or contractors is objected to attractive investors developing national coal. <br />