US EPA

8749451 

Journal Article 

Influence of cost recovery towards profit achievement before Tax at Pt. Chevron pacific Indonesia 

Kasman, AZA; Khudri, MA 

2016 

14 

10 

6579-6602 

English 

The principal purpose of enterprise is to increase incoe for the owner of enterprise. For the owner of enterprise the principal purpose are to get profit and to maximum assets. profit constitute short phase approachment meanwhile to maximum assets constitute a long phase approachment. Finances report is information data finances an enterprise at certain accountancy period which be able to use or reflect enterprise's performance. The element that related with measuring finances position is assets, obigation and equity. Meanwhile element that related with measuring enterprise's performance are ultimate and load or cost. Cost constitute power source current which count in monetary unit that turn out to buy or pay goods and service which use for utility of enterprise operation. At PT. Chevron Pasific Indonesia, in perform their operation start from activities area achievement, exploration, development and production need cost or expenditure. Process in petroleum industry like PT. Chevron Pasific Indonesia, Based on cooperation contract, where included that contractor have to prepare, Technology, capable official, and Money which necessary for investment and as operation cost. The cost that turn out in efforts to remove oil from earth stomach which is called with operation cost can called as cost recovery. Cost recovery is technical term for cost that pay by government to contractor for replace investment cost and operation cost from contractor activities during carry out activity exploration, exploitation and development at oil and natural gas block that are executed. In this research, researcher try to explain how influence of Cost Recovery towards profit achievement before tax at PT. Chevron Pasific Indonesia. 

Cost recovery and profit achievement befre tax