TINJAUAN YURIDIS ATAS PENERAPAN PRINSIP UNIDROIT DI DALAM KONTRAK EPCI TERHADAP PENGEMBALIAN BIAYA OPERASI (COST RECOVERY) DAN KETENTUAN PAJAK PENGHASILAND I EIOANE USAHAH ULU MINYAK BUMI DAN GAS ALAM

The objective of this research is to get understanding of the general terms and conditions (GTC) of the EPCI Tender Contract Agreement that Impact to Cost Recovery & Income Taxes Regulation in Oil & Gas Industry between Indonesian Oil and Gas companies (K3S) and EPCI companies. Explanation about basic information for Oil & Gas industry in Indonesia, theory for cost recovery capping and the correlation to oil & gas lifting, position and function of SKK Migas especially PMA division in oil and gas operational in Indonesia especially in monitoring, controlling and advice in PSC work plan & budgeting, organization capabilities of SKK Migas, definition of law, contract agreement, commercial trading law, also detail explanation of UNIDROIT principles as one of law regulation reference for International commercial trading. It is known that this difference, which occurs between their domectic law and its international private law, is one of the reasons why the deal is not achieved. And moreover, such difference has been one of the dispute sources during performance of the contract. UNIDROIT Principles are seen as one of the alternative sources for international trade law in which these principles are formed by eliminating fundamental difference of domestic and its international private laws so that it can minimize or even avoid the differences in the contract development. Each K3S has unique GTC format and contents. They are difference between one and another because the terms and conditions are made up by the owner of K3S which is from different country of origin. However, the GTC has similar meaning and in concordance with UNIDROIT Principles. Evethough Indonesia had been UNIDROIT member yet, and has ratified the principles on January 2009 as member number 63, all parties can agree to clearly adopt and write stipulations based on UNIDROIT Principles in their contract to have both parties satisfied. This adoption is even suggested when the domestic and international private laws are not able to support the deal. Finally, it is suggested to include additional stipulations based on UNIDROIT Principles into the national law as part of Indonesia contract law improvement