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Info Seminar 260814 : International Taxationof Oil & Gas and other Mining Activities

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Romi Irawan
Partner of Transfer Pricing Services at DANNY DARUSSALAM Tax Center

He is responsible for handling transfer pricing controversies, as well as the design, review, implementation and documentation of transfer pricing policies. He has been involved in various industries, such as crude palm oil industry, automotive industry, pulp and chemicals industry.

He received his Bachelor’s degree in Financial Management from the University of Indonesia, and his Master’s degree in Corporate Financial Management from Gadjah Mada University.

He is a regular speaker in various seminars and trainings organized by DANNY DARUSSALAM Tax Center, covering topics in transfer pricing.

Click for more details

R. Herjuno Wahyu Aji
Manager, Tax Compliance and Litigation Services at DANNY DARUSSALAM Tax Center

He is responsible for Tax Advisory and Compliance Services for multinational companies including those engaged in automotive industry, mining and poultry feed industry. He is also responsible for Tax Dispute and Litigation Strategies. Prior to joining DANNY DARUSSALAM Tax Center, he was an Account Representative at Directorate General of Taxes (DGT).
He received his Master’s degree in Accounting from the University of Indonesia.
He has completed certificate A of Indonesian Tax Consultant Examination. In 2010, he attended a course on “Statement of Financial Accounting Standard No. 50 and 55”, held by DGT (2010). In 2013, he attended a course on “International Taxation of Oil and Gas and other Mining Activities”, held by IBFD, Singapore (2013).
He is also frequently involved as a trainer, lecturer or speaker in several tax training and seminars held by private institutions, government institutions, and universities.


Anggi Tambunan
Assistant Manager, Tax Compliance and Litigation Services at DANNY DARUSSALAM Tax Center

He is responsible for litigation strategies, implementation of tax review systems, and tax analysis, primarily for mining industry, forwarding and supply-chain transportation industry, automotive industry, airplanes industry, household’s manufacturer industry, chemicals industry, IT industry, hotels and heavy equipment industry.

He has completed certificate C of Indonesian Tax Consultant Examination and has been licensed to practice as registered tax consultant.He holds license to practice as tax attorney by Tax Court.

Click for more details



The seminar is valuable for Tax Directors, Managers, Advisers and Professionals in the area of oil and gas and other mining Industry.

Tuesday, 26 August 2014, Start from 9am-5pm

The oil and gas industry is one of the largest and most important industries in the world. This industry is a composite of many functions, ranging from the search for the mineral in its natural underground reservoir to the marketing of refined products. Consequently, this industry raises many issues involving international tax.

To determine the proper tax treatment of oil and gas transactions, one needs to have a basic understanding of the various mineral interests. Since an examining officer receives a tax return that is in the business of oil and gas or has related oil and gas business activities, one needs to scrutinize the return carefully to determine its potential for examination. There are many different areas that could generate issue or issues that need to be looked at during the examination.

As part of our strategic vision, we have awareness regarding oil & gas and mining industry as the importance of industry to national income. This seminar is designed to provide participants with in-depth analyses of international taxation issues according to those issues. This seminar will also strengthen your international tax knowledge in oil and gas sector and other mining industries.

It starts with an overview of relevant international tax considerations in this field and how these tax risks are managed. The tension between source and residence taxation of multinational enterprises and their employees involved in the oil and gas and other mining activities are explored further in sessions dealing with offshore exploration activities, permanent establishments, treaty characterization of various types of income that are associated with this industry and the taxation of expatriate employees.

The seminar also provides analyses of transfer pricing issues that are commonly found in the oil and gas and other mining industries and provides insights into how these issues are managed.

Topics Covered:

>> Introduction:

  • Comprehensive features of the industry;
  • Relationship between income tax of domestic law and tax treaties.

>> Key issues:

  • Legal status of the contract in the context of the tax law;
  • PE concept in relation to specific application according natural resources;
  • Characterization of income for treaty purposes and examples of case law:
    – The importance of treaty characterization;
    – Residence vs source state taxation;
    – Business profits;
    – Royalties;
    – Management and technical services fees;
    – Personal services;
    – Transportation income;
    – Leasing and rental income;
    – Bareboat and time charters;
    – Supply of equipment;
    – Personal services;
    – Contract fees;
    – Subcontractor;
  • Taxation of expatriate employees;
  • Transfer pricing issues in the oil and gas and other mining industries;
  • Cost recovery for oil and gas industry.

>> Key Benefits of Attending:

  • The participants would be benefit by focusing in-depth analysis of international tax issues of oil and gas and other mining industries;
  • The seminar aims to manage the complex issue between source and residence employer with their employee in the field of such activities;
  • The participants also become familiar with the tax treaty concept, practical of transfer pricing issue and the domestic tax policy with regards to oil and gas and other mining industries;
  • This seminar will deliberate the analysis of income characterization in the field of international tax and common transfer pricing issues as well as the settlement of the issues that they normally handled;
  • Interactive participation, and Q&A sessions;
  • Sharing international tax risk with tax professional from oil industry.


DDTC’s Training Center
Menara Satu Sentra Kelapa Gading
6th Floor, Unit #0601 – 0602
Jl. Boulevard Kelapa Gading LA3 No.1
Summarecon, Kelapa Gading
Jakarta Utara 14240

“Our seminars combine practices and recent developments with comparative studies.” 


Seminar kit, Updated hardcopy material, Certificates, Coffee break and meals, Library access, and others modern supporting facility


IDR 3.000.000 per person. Due to limited seating available (25 seats), we recommend that you register early to reserve your seat.


1. Early Bird Discount: Register and pay before 12 August 2014 to achieve up to 15% SAVINGS on the standard rate.
2. Team Discount: Register two (2) delegates and receive 20% discount off the standard rate.
All group registration must be from the same company, at the same time and for the same event.
Registrants must choose between the most advantageous discount option.
Only one discount is available at the time a registration is made.


For further information and details, please contact:

Ms Eny Marliana

Mobile-phone : +62 815 898 0228
Phone            :  +6221 2938 5758

Ms Indah Kurnia

Mobile-phone: +62 856 192 6643
Phone            : +6221 2938 5758


Please click here to download the registration form


Menara Satu Sentra Kelapa Gading
Unit #0501 & Unit #0601 – #0602
Jl. Bulevar Kelapa Gading LA3 No. 1, Summarecon,
Kelapa Gading, Jakarta Utara, 14240, Indonesia

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Agustus 14, 2014 Posted by | Adv. Seminar | , | Tinggalkan komentar

Tata Cara Pencabutan PKP Secara Jabatan atas Pengusaha Kecil PPN

#UpdatePajak #PER-12/PJ./2014 Tata Cara Pencabutan Pengusaha Kena Pajak Secara Jabatan Atas Pengusaha Kecil Pajak Pertambahan Nilai 2014 dapat diunduh disini


April 10, 2014 Posted by | Pajak, PPN | , , | Tinggalkan komentar

Seminar & Training Program DDTC Maret-April 2014

Informasi buat teman-teman yang akan mengikuti Seminar & Training di DDTC Baca lebih lanjut

April 10, 2014 Posted by | Adv. Seminar | Tinggalkan komentar

Mau Majalah InsideTax Gratis?

Dapatkan Inside Tax Edisi Khusus secara gratis dengan cara mengirimkan nama lengkap, Pekerjaan/Jabatan, nama perusahaan tempat bekerja, alamat tempat tinggal/kantor, dan no telepon pribadi/kantor, ke alamat email:

Tersedia untuk 100 pengirim pertama s/d 31 Januari 2014. Baca lebih lanjut

Januari 21, 2014 Posted by | Adv. Seminar, Pajak | , , | Tinggalkan komentar

PMK-107/PMK.011/2013~>Juklak PP 46 th 2013

#UpdatePajak akhirnya PMK yang ditunggu-tunggu terbit juga. semoga segera disusul dg PER-DJP & SE-nya biar jelas sejelas jelasnya :). Bagi yang memerlukan filenya silahkah unduh file PMK107_PMK_011_2013 (Juklak PP46) disini . Mari kita pelajari sama-sama.

Terima kasih @pajakmania atas updatenya.


Agustus 14, 2013 Posted by | Pajak, PPh Badan, PPh Final Ps 4 (2), PPh Orang Pribadi | , , , | 4 Komentar

SE-33/PJ.2013 PPN atas Freight Forwarding

#UpdatePajak SE – 33 PJ 2013 tg PPN atas Freight Forwarding

Penjelasan lebih lanjut dari PMK-38/PMK.011/2013

Juli 17, 2013 Posted by | Pajak, PPN | Tinggalkan komentar

PP 46 tahun 2013 PPh Final 1% untuk UKM

#UpdatePajak. Setelah banyak berita yang terbit di berbagai media selama ini, akhirnya PP yang ditunggu-tunggu datang juga :) . diunggah di blog dulu supaya teman-teman bisa mengunduhnya dan mempelajari peraturan baru sama-sama. Setelah selesai baca-baca nanti rangkumannya diposting lagi.

PP – 46 Tahun 2013   yang mengatur tentang PPh atas Penghasilan dari Usaha yang diterima atau diperoleh Wajib Pajak yang memiliki Peredaran Bruto tertentu. Peraturan Pemerintah ini mulai berlaku tgl 1 Juli 2013.

Terima kasih @Pajakmania @didikcumi atas updatenya.


Juni 26, 2013 Posted by | Pajak, Pajak lainnya, PPh Badan, PPh Final Ps 4 (2), PPh Orang Pribadi | , , | 12 Komentar

PER-22/PJ./2013 ~ Petunjuk Pemeriksaan Afiliasi

#UpdatePajak peraturan baru PER-22/PJ./2013 mulai berlaku tgl 1 Juli 2013 yang mengatur tentang Petunjuk Pemeriksaan terhadap Wajib Pajak yang mempunyai Hubungan Istimewa.

Terima kasih, Pak Anton Suryadi (tax-inaer) yang sudah sharing filenya.


Juni 5, 2013 Posted by | Ketentuan Umum Perpajakan, Pajak, PPh Badan | , , , , | Tinggalkan komentar

PER-20/PJ./2013 ttg Tata Cara Pendaftaran WP

Update peraturan baru PER-20.PJ.2013, yang mengatur tentang :

1) Tata Cara Pendaftaran dan Pemberian NPWP

2) Pelaporan Usaha dan Pengukuhan PKP

3) Penghapusan NPWP dan Pencabutan PKP

4) Perubahan Data [Wajib Pajak]

5) Pemindahan Wajib Pajak

Terima kasih @PajakMania, @yacobyahya, @dinartodinoto atas update-updatenya


Juni 4, 2013 Posted by | Ketentuan Umum Perpajakan, Pajak | , , , , , | 1 Komentar

Perubahan SPT Masa 21/26

Update Peraturan Pajak baru

PER-14/PJ./2013 tentang  Bentuk, isi, Tata Cara Pengisian dan Penyampaian SPT Masa PPh Pasal 21/Pasal 26 serta bentuk Butki Potong Pph Pasal 21/ Pasal 26. Silahakan diunduh disini PER-14.PJ.2013( SPT Masa PPh 2126) tmt 010114

Form SPT Masa baru ini mulai berlaku 1 Januari 2014, masih banyak waktu untuk mempelajarinya.Tapi bagi WP yang menggunakan e-SPT tentu tinggal menunggu update eSPT ya :)

Terima kasih @amanikirei @Pajakmania atas updatenya

Oh ya, mengenai Tata Cara Perhitungan PPh Pasal 21 masih menggunakan PER – 31.PJ.2012 tg Pedoman Teknis Pelaporan PPh psl 21-26

Selamat #BelajarPajak.

Mei 15, 2013 Posted by | Pajak, PPh Pasal 21/26 | , | 3 Komentar

Perubahan SPT PPN (PER-11/PJ./2013 & PER-10/PJ./2013)

1. File PER-11/PJ./2013 tentang perubahan PER-44/PJ./2010 tentang bentuk  Bentuk, Isi dan Tata Cara Pengisian Serta Penyampaian SPT Masa  PPN hasil unduhan dari google drive @PajakRI yang diresize PER-11.PJ.2013 – Perubahan PER-44.PJ.2010 (1)  SPT Masa PPN 1111

2.  File PER-10/PJ./2013 tentang perubahan PER-45/PJ.2010 tentang Bentuk, Isi dan Tata Cara Pengisian Serta Penyampaian SPT Masa PPN bagi PKP yang menggunakan Pedoman Penghitungan Pengkreditan Pajak Masukan. file kiriman @ardisobby yang diresize  PER-10.PJ.2013 – Perubahan PER-45.PJ.2010 (1)  SPT Masa PPN 1111-DM


Mei 3, 2013 Posted by | Pajak, PPN | , , , , | 1 Komentar

Slide Penjelasan PMK-38 DPP Nilai Lain Freight Forwarding

Slide penjelasan PMK-38 DPP Nilai Lain Perusahaan Freight forwarder, hasi unduhan dari



April 5, 2013 Posted by | Pajak, PPN | | 4 Komentar

PER-08/2013 ttg Perubahan PER-24 (No FP Baru)

Update-update info ditengah kesibukan DJP menerima laporan SPT Tahunan WP OP

1) PKP yang telah memperoleh Surat Pemberitahuan Nomor Seri Faktur Pajak dari DJP wajib menggunakan no seri FP sesuai PER-24/PJ/2012 -no Seri FP baru- (mulai 1 April 2013)

2) PKP yang belum memperoleh Surat Nomor Seri Faktur Pajak dari DJP wajib menggunakan no seri FP sesuai PER-13/PJ./2010 -no Seri FP lama- s/d 31 Mei 2013

3) Jika kemudian PKP -point 2- memperoleh Surat Pemberitahuan Nomor Seri FP dari DJP, wajib menggunakan no seri FP tsb sejak tgl surat pemberitahuan

4) Mulai 1 Juni 2013 seluruh PKP wajib menggunakan no seri FP sesuai PER-24 (no seri FP baru).

Berikut ini peraturan terkait  PER – 08 PJ 2013 tg Perubahan PER-24 PJ 2012 tg Faktur Pajak dan SE – 15 PJ 2013 tg Penyampaian PER-08 PJ 2013 tg Faktur Pajak

Maret 28, 2013 Posted by | Pajak, PPN | , , | 2 Komentar

Belajar Transfer Pricing di DDTC

Belajar  Transfer Pricing di DDTC

Alhamdulillah akhirnya bisa juga mengikuti kursus Transfer Pricing di DDTC ( dari sesi-1 s/d terakhir.  Banyak sekali hal-hal baru mengenai transfer pricing yang bisa saya peroleh dari kursus ini. Tidak hanya mengenai apa itu Transfer Pricing, bagaimana memilih pembanding, bagaimana memilih methode yang tepat, apa itu Arm’s length principle, bagaimana membuat TP Documentation, tetapi ada juga view dari sisi hukum perpajakan, International taxation dan juga contoh kasus nyata mengenai sengketa TP di negara lain yang bisa menjadi referensi. Ada banyak tips and trick yang diajarkan oleh selama kursus, juga sharing pengalaman dari kasus nyata yang tidak bisa saya tulis semua di sini.

Sebelum mengikuti kursus ini, ketika membahas mengenai suatu transaksi yang terjadi antara para pihak yang mempunyai hubungan istimewa, seringkali  saya terjebak pada bahasan mengenai  metode apa yang paling tepat untuk digunakan serta berapa harga/nilai wajar atas transaksi tersebut.  Padahal sebelum bisa menentukan metode yang tepat, ada hal krusial yang harus lebih dulu dipahami misalnya fakta-fakta mengenai transaksi tersebut. Memahami fakta yang terjadi atas transaksi yang terjadi antara para pihak yang memiliki hubungan istimewa sangatlah penting, karena sengketa Transfer Pricing adalah “Sengketa mengenai Fakta”. Ini salah satu kata kunci yang saya peroleh dari kursus ini.

Hal lainnya, yang juga tidak kalah penting adalah “mengenal diri kita” sebelum menentukan pembanding. Jika kita tidak mengenal dengan baik mengenai “siapa diri kita” bagaimana kita bisa memilih pembanding. “Pengenalan diri” dalam konsep transfer pricing dikenal dg analisis FAR (Fungsi, Aset dan Resiko). Kemudian mengenai analisa kesebandingan (comparability analysis) yang konon merupakan jantung dari arm’s length principle.

Selama mengikuti  kursus Transfer Pricing di DDTC saya merasa bahwa saya berada di tempat yang tepat untuk belajar transfer pricing, saya bisa memperoleh gambaran yang lebih utuh mengenai Transfer Pricing.

Materi kursus yang lengkap Baca lebih lanjut

Januari 27, 2013 Posted by | Pajak, sharing | , , , | 2 Komentar

Tarif PPh Final

Table Tarif PPh final Pasal 4(2), Pasal 17(2c) dan Pasal 15. Table ini dimodifikasi dari file tarif PPh di webnya BKF

Table dalam format excel bisa diunduh disini Tarif PPh Final ; untuk table dalam format word bisa diunduh Disini




Dasar Perhitungan

I PPh Final Pasal 4(2)
1 Bunga deposito dan tabungan serta diskonto SBI
Dasar Hukum : PP 131 Tahun 2000




Jml Bruto



20% atau sesuai tarif P3B

Pengecualian :


Bunga deposito dan tabungan serta diskonto SBI sepanjang jumlah deposito dan tabungan serta SBI tersebut tidak melebihi Rp 7.500.000,00 dan bukan merupakan jumlah yang dipecah-pecah. 


Bunga dan diskonto yang diterima atau diperoleh bank yang didirikan di Indonesia atau cabang bank luar negeri di Indonesia. 


Bunga deposito dan tabungan serta diskonto SBI yang diterima atau diperoleh Dana Pensiun yang telah disahkan Menteri Keuangan, sepanjang dananya diperoleh dari sumber pendapatan sebagaimana dimaksud dalam Pasal 29 Undang-Undang Nomor 11 Tahun 1992 Tentang Dana Pensiun. 


Bunga tabungan pada bank yang ditunjuk Pemerintah dalam rangka pemilikan rumah sederhana dan sangat sederhada, kapling siap bangun untuk rumah sederhana dan sangat sederhana, atau rumah susun sederhana sepanjang untuk dihuni sendiri. 
2 Baca lebih lanjut

Januari 24, 2013 Posted by | Pajak, PPh Final Ps 4 (2), PPh Pasal 21/26 | , , | 1 Komentar


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