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The government has implemented Government Regulation No. 8/2017 related to profit sharing schemes based on Gross Split Production. This regulation replaces the previous scheme of PSC based on Cost Recovery (CR). Every change (regulation) aims to be beneficial for the parties (in this case the Government as the owner of Mining Rights) and Investors (Industry players), even though at the beginning of its birth and afterwards many Pro-Cons. Changes to this regulation, at least will have an impact on financial requirements, and there are still many other regulations related, such as taxation aspects.



By the end of this training course, participants will be able to:

  • The background of the implementation of the Gross Split scheme and the difference with cost recovery
  • Conceptual and basic principles of the PSC Gross Split;
  • Advantages of gross split patterns for contractors and the government;
  • Implementation of the Gross Split scheme and its consequences;
  • Tax aspects in the Gross Split PSC scheme.


    • Financial Analysts & Management Accountants
    • Government Regulators
    • Financial Controllers
    • Chief Accountants
    • Tax officers
    • Internal and External Auditors
    • Treasury Officers
    • Joint Venture Accountants
    • Budgeting and cost controllers
    • Anyone who wish to enhance their knowledge and understanding about PSC Gross Split regulation
    • Asset Accountants


    • Why PSC Gross Split
    • Gross Split Conceptual and Principles of Gross Split
    • The Benefit of Gross Split
    • Understanding GR # 8 & 52 / 2017
    • Base Split of Oil and Gas, Variable and Progressive Split Terms
    • General Taxation System
    • PSC Tax Obligation
    • Regulations Development related to Oil & Gas Taxation
    • PSC's Tax Regime / Ring Fence / Uniformity Principle
    • Update regulation of PP 79/2010, PP-27/2017, PMK-122/2019, PMK 79/2012, PP 53/2017, PMK-67/2020 (Tax in Gross Split) and implication to business entity