PERLAKUAN PERPAJAKAN DI SEKTOR PERTAMBANGAN PANAS BUMI (GEOTHERMAL)
Abstract: Geothermal is an
alternative form if energy that we can depend on for today and the future, as
well as a solution to solve the scarcity of electricity in Indonesia.
Unfortunately, the geothermal industry in our country is confronted with a lot
obstacles, technically and non-technically as well, as a result this industry
has a difficulty to grow. Geothermal is one of the primary energy that can be
renewed (renewable resources) and environmental friendly(Green Energy) and it
can also be used as a source of electric energy. Geothermal is said to be
environmental friendly because it is clean (doesn’t contain CO2) and other
element that are found in geothermal do not produce any consequences to
environment. According to Law No.27 in 2003 about geothermal (which is called
The Law of Geothermal), the definition of geothermal is: “A source of heat
energy that is contained inside hot water, water vapor and rocks, as well as of
the minerals and other gases that cannot be separated from geothermal
genetically and a mining process is requires for its utilization.
Penulis: Louisa Maria I.M
Kode Jurnal: jpakuntansidd070032