State Revenue Report for Upstream Oil and Gas: Definition and

The State Revenue Report (LPN) is a monthly filing required from the Joint Working Contract Contractor (KKKS) acting as operator or partner in upstream oil and gas activities. The report is submitted electronically via the Coretax system and must be received by the 20th of the following month.

LPN obligations are stipulated in Ministerial Regulation No 81/2024 and Director‑General of Taxation Regulation No PER‑11/PJ/2025, which classify LPN as a form of monthly oil‑and‑gas income tax return (SPT Masa PPh). The filing contains six key items, including the tax base, tax due or paid, oil or gas lifting volume, and the state’s share.

Timely LPN submission is essential because late or missing reports attract administrative penalties under tax law. The data are also forwarded to the Directorate General of Taxes, the Directorate General of Budget, and the heads of SKK Migas and BP Migas Aceh for state revenue monitoring.