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Category: ICAS 2016 Proceedings
Author: Majidah, Arifin ZA Kasman
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The purpose of this study is to examine the cost recovery impact on national budget (APBN) and state shared fund (DBH).The analysis of this research unit is on upstream of oil and gas industry which is managed by the Indonesian government with Production Sharing Contract for 44 companies. The population of this research comprises operators of Production Sharing Contract and the body of government that manages oil & gas or that is called “SKKMIGAS” consisting of 62 managers, 51 professionals, and 18 researchers from a university. This study uses secondary data obtained from “SKKMIGAS” documents for the year 1984 to 2014. The results of this research indicate the variable which has big impact on state shared fund is cost recovery, and the variable which does not have any impact on national budget is cost recovery.

Keywords: Cost recovery, National Budget, State Shared Fund

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