インドネシア石油ガス産業における温室効果ガス排出量計算精度の向上
Improving Greenhouse Gas Emission Calculation Accuracy in the Oil and Gas Industry in the context of Indonesia (原題)
Raynaldi M, Abidin AZ, Harangozo G
🤖 gxceed AI 要約
日本語
インドネシアの石油ガス企業PertaminaのGundihガス処理施設を事例に、実地調査に基づくIPCC Tier3炭素含有量法で排出量を再計算した。酸ガス除去ユニットのオフガスが全量燃焼されているとの従来の想定を修正し、年間排出量を250ktCO₂から38ktCO₂に削減。これにより炭素税負担が年75億ルピアから11.5億ルピアに減少し、4〜6倍の過払いを回避できることを示した。さらにPSCコスト回収方式とグロススプリット方式の比較から、グロススプリットの方が炭素政策変動に対する耐性が高いことを明らかにした。
English
Using Pertamina's Gundih gas processing facility in Indonesia as a case study, this research recalculates emissions with an IPCC Tier 3 carbon-content method based on field data. Correcting the assumption that all Acid Gas Removal Unit off-gas was combusted, it revises annual emissions from 250 ktCO2 to 38 ktCO2, reducing carbon tax liability from IDR 7.5 billion to IDR 1.15 billion and preventing a four-to-sixfold overpayment. The study also compares PSC Cost Recovery and Gross Split fiscal regimes, finding Gross Split delivers roughly four times higher contractor margins and greater resilience to carbon-policy fluctuations.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
インドネシアの炭素税とPSC制度を組み合わせた分析は、日本企業が東南アジアで石油ガス事業やCCUS関連事業を展開する際の炭素価格リスク評価に示唆を与える。また、Scope1排出量の算定精度向上は、SSBJやTCFD開示における信頼性確保の重要性を再確認させる。
In the global GX context
This paper demonstrates how improved Tier 3 carbon accounting can materially reduce carbon tax exposure in emerging markets, offering a model for integrating disclosure accuracy with fiscal policy. It also provides empirical evidence on how fiscal regimes (PSC Cost Recovery vs. Gross Split) interact with carbon pricing, relevant to global transition finance and climate risk assessment in the oil and gas sector.
👥 読者別の含意
🔬研究者:実地データに基づくTier3算定の有効性と、炭素税・財政制度の相互作用を定量的に示した点が参考になる。
🏢実務担当者:自社施設の排出量算定におけるシステム境界の見直しと、炭素税負担軽減のための精度向上の重要性を学べる。
🏛政策担当者:炭素税導入時の算定精度確保の重要性と、財政制度設計が排出削減インセンティブに与える影響を考慮すべき。
📄 Abstract（原文）
<title>Abstract</title> <p>International climate policy increasingly pressures companies to demonstrate credible greenhouse gas (GHG) emission accounting. While various frameworks exist, firms struggle with system boundaries in complex industrial operations. This study addresses this challenge by developing an emissions calculation grounded in real field conditions and offering strategic insights for Indonesia’s oil and gas sector using Pertamina as a case study particularly regarding future carbon-tax exposure. The research introduces a high-resolution accounting approach for the CPP Gundih gas processing facility in Central Java, correcting a long-standing source of uncertainty where Pertamina assumed the entire 13 MMSCFD of Acid Gas Removal Unit off gas was combusted, inflating annual emissions to 250 ktCO₂. Field inspections revealed that 10–13 MMSCFD is diverted to a Biological Sulfur Recovery Unit. Using an IPCC Tier 3 carbon-content method anchored to real routing data, this study establishes a corrected baseline of 38 ktCO₂ per year. Under Indonesia’s carbon levy of IDR 30,000/ton, this revision reduces annual tax liability from IDR 7.5 billion to IDR 1.15 billion, preventing a four-to-sixfold overpayment. The economic analysis further examines how this compliance costs interact with two upstream fiscal regimes: PSC Cost Recovery and PSC Gross Split. The Gross Split model consistently delivers contractor margins roughly four times higher than Cost Recovery and shows stronger resilience to carbon-policy fluctuations. Integrating Tier 3 accounting with the Gross Split structure outlines a practical pathway to reduce long-term climate liabilities while keeping assets aligned with Indonesia’s Net Zero 2060 ambitions.</p>
🔗 Provenance — このレコードを発見したソース
- Research Square https://doi.org/10.21203/rs.3.rs-11021377/v1first seen 2026-10-20 04:20:01 · last seen 2026-11-01 04:19:54
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