Business Process Reengineering and Cost Benefit Analysis: Case Study on Tax Penalty Avoidance at ConocoPhillips Indonesia Inc.

Eko Purnama Jaya, Dr.Erni Ekawati MBA.,

2012 | Tesis | S2 Magister Manajemen

Dengan diterbitkannya peraturan Menteri Keuangan Nomor 11 Tahun 2005 (PMK-11/2005) tentang Pemungut PPN, para Kontraktor Kontrak Kerjasama (KKKS) di bidang migas di Indonesia menghadapi tantangan yang baru. Mereka dihadapkan pada kendala operasional untuk beradaptasi terhadap peraturan tersebut. Selain itu, kesulitan mengaplikasikan peraturan tersebut membawa dampak finansial yang serius dengan dikenakannya penalti pajak. Penelitian ini mencoba menganalisa kendala dan permasalahan ConocoPhillips Inc. sebagai representasi dari KKKS, kemudian mengusulkan solusi penghindaran penalti pajak melalui inisiatif Business Process Reengineering dan menguji kelayakannya dalam persepektif Cost Benefit Analysis. Solusi penghindaran penalti pajak dilakukan dengan merumuskan reengineering proposal yang dijabarkan dalam reengineering plan. Reengineering plan adalah rencana taktis yang terdiri dari beberapa check points. Dari setiap check point ada langkah konkrit untuk dikerjakan. Check point dan setiap langkah-langkah didalamnya merupakan integrasi dari reengineering plan a la McKinsey dan BCG. Setelah reengineering plan dijabarkan, kemudian biaya dari proyek diestimasi. Dari estimasi biaya dan potensi penghematan, besaran tersebut kemudian diproyeksikan dan Net Present Value (NPV) dikalkulasi. Dari perhitungan tersebut, didapatkan NPV sebesar Rp. 120,7 miliar atau US$ 14,03 juta. Sementara itu, business process reengineering dapat memberikan potensi rasio Cost/Benefit sebesar 40,58 dan penghematan sebesar 396% per tahun, yang dapat disimpulkan bahwa reengineering proposal layak untuk dilaksanakan.

With the issuance of Ministry of Finance Regulation Number 11 Year 2005 (MoFR-11/2005) regarding VAT Collector, the Production Sharing Contract (PSC) Contractors in Oil and Gas Industry in Indonesia face a new challenge. They are confronted with operational constrain to adapt to the regulation. In addition, difficulties to apply the regulation lead to raise serious financial impact through the issuance of tax penalty. This study examine constrains and problems of ConocoPhillips Inc. as representative of PSC contractors, and to propose a tax avoidance solution with Business Process Reengineering initiative and examine it in Cost Benefit Analysis perspective. Tax penalty avoidance solution is carried out by crafting the reengineering proposal that is outlaid in reengineering plan. Reengineering plan is a tactical plan consisting check points. From each check points, there will be solid step to execute. Check point and each steps inside is an integration of reengineering plan a la McKinsey and BCG. After reengineering plan defined, then cost for the project is also estimated. From the cost estimation and cost saving potential, the numbers will be projected and the Net Present Value (NPV) will be calculated. The NPV obtained is Rp. 120,7 billion or US$ 14,03 million. Meanwhile, business process reengineering can potentially offer Benefit/Cost Ratio of 40,58 and cost saving of 396% per year then the reengineering proposal is feasible to execute.

Kata Kunci : Pajak, PPN, Migas, KKKS, Business Process Reengineering, Cost Benefit Analysis