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potensi Koreksi penambahan pajak atas potential Correction of additional tax on
transfer pricing transaksi tolling antara transfer pricing of Intermediate tolling
pt KpI dan pt KpB transactions between pt KpI dan pt KpB

Penyebab risiko ini adalah Direktorat Jenderal Pajak berpendapat The cause of this risk is that the Directorate General of Taxes
transaksi tolling antara Pt kPi dan Pt kPB tidak berdasarkan believes that the tolling transactions between Pt kPi and Pt kPB
prinsip arm’s length transaction. Dampak dari risiko ini adalah are not based on the arm’s length transaction principle. the impact
adanya koreksi dan denda/sanksi perpajakan. of this risk is correction and tax fines/sanctions.
rencana mitigasi yang disiapkan adalah: the mitigation plans prepared are:
a. Dokumentasi transaksi afiliasi di dalam Transfer Pricing a) Affiliate transaction documentation in the Transfer Pricing
Documentation. Documentation.
b. menyiapkan studi komprehensif sebagai dasar penentuan b) Prepare a comprehensive study as the basis for determining
tolling fee secara arm’s length. the tolling fee on an arm’s length basis.

Keterlambatan penyelesaian unit rfCC rfCC unit Completion delays
Penyebab munculnya risiko akibat keterlambatan Engineering Causes of risks arising from delays in Engineering unit rFCC, delays
unit rFCC, keterlambatan delivery material/equipment-descoping in delivery of materials/equipment-descoping within the scope of
lingkup Vendor kNm, isu subkontraktor yang tidak perform, dan kNm Vendors, issues of non-performing subcontractors, and low
produktivitas produktivitas konstruksi rendah, lack of supervision productivity. the impact of this risk is the delay in the completion of
transportasi material dari kariangau, belum adanya kesepakatan the project as a whole.
final mengenai additional cost (cost impact) yang diajukan Jo yang
menjadi conditional atas komitmen kontraktor terhadap schedule
rFs 002. Dampak dari risiko ini adalah keterlambatan penyelesaian
proyek secara keseluruhan.
rencana mitigasi yang telah disiapkan adalah: the mitigation plans that have been prepared are:
a. melakukan prioritisasi penyelesaian dokumen Engieeering. a) Prioritize completion of Engineering documents.
b. monitoring dan expiditing progres manufacturing masing- b) monitoring and expediting the manufacturing progress of
masing vendor (assign resident expediter). each vendor (assignment resident expediter).
c. menerapkan metode konstruksi modular structure untuk c) applying the modular structure construction method for
steel structure di Area Equipment Vessel Unscoping KNM. steel structures in the KNM Unscoping Vessel Equipment
d. monitoring dan follow-up penggantian subkontraktor oleh area.
Jo dengan melakukan direct hired pekerja. d) monitoring and follow-up of replacement of subcontractors
e. Penyediaan fasilitas pekerja (smoking shelter, dining room/ by Jo by direct hiring of workers.
refreshment shelter dan worker welfare facility) untuk e) Provision of worker facilities (smoking shelter, dining room/
meningkatkan efective working hour. refreshment shelter, and worker welfare facility) to increase
f. Pemenuhan manpower di sisi owner untuk pengawasan effective working hours.
proyek yang lebih menyeluruh. f) Fulfillment of manpower on the owner’s side for more
g. Penyediaan dedicated material controller untuk pengiriman thorough project supervision.
material dari kariangau ke site. g) Provision of a dedicated material controller for material
h. Percepatan pembahasan dan finalisasi additional cost/cost delivery from kariangau to the site.
impact di internal Pt kPi dan Pt kPB.

Keterlambatan penyelesaian unit oSBL oSBL unit Completion delays
Penyebab risiko ini yakni keterlambatan pengiriman material/ There are 5 (five) causes of this risk, namely delays in Black Start-
equipment OSBL, subkontraktor tidak perform dan kurangnya up unit construction work, delays in delivery of osBL materials/
manpower, produkivitas pekerja konstruksi yang rendah, dan equipment, non-performing subcontractors, and lack of manpower,
kurangnya supervisi oleh kontraktor di setiap area. Dampak dari low productivity of construction workers, and lack of supervision.
risiko ini adalah keterlambatan proyek secara keseluruhan. the impact of this risk is the overall project delay.

rencana mitigasi yang disiapkan manajemen Pt kPB adalah: the mitigation plan prepared by Pt kPB’s management is:
a. Expiditing progres manufacturing vendor peralatan osBL a. setting up a tie-in facility for the needs of the existing
dan material (assign dedicated expediter). Utilities Black Start-Up from the existing RU V Refinery.
b. monitoring dan follow-up penggantian subkontraktor oleh b. Expediting progress of manufacturing vendors of osBL
Jo dengan melakukan direct hired pekerja. equipment and materials (assign dedicated expediter).
c. Peyediaan fasilitas Pekerja (smoking shelter, dining c. monitoring and follow-up of replacement of subcontractors
room/refreshment shelter, worker welfare facility) untuk by Jo by direct hiring of workers.
meningkatkan efektivitas jam kerja. d. Provision of employee facilities (smoking shelter, dining
e. Pemenuhan manpower di sisi owner untuk pengawasan room/refreshment shelter, worker welfare facility) to
proyek yang lebih menyeluruh. increase the effectiveness of working hours.
e. Penyediaan dedicated pengawas untuk masing-masing e. Fulfillment of manpower on the owner’s side for more
area osBL. thorough project supervision.
f. Provision of dedicated supervisors for each osBL area.

PT Kilang Pertamina Balikpapan Laporan Tahunan Tahun Buku 2022 Annual Report