Pedoman Tata Kelola Perusahaan PT Pertamina (Persero) berdasarkan prinsip Good Corporate Governance (GCG)yang menjadi kaidah dan pedoman bagi pengurus Perusahaan dalam menjalankan aktivitas bisnisnya. Penerapan prinsip-prinsip GCG (Transparency, Accountability, Responsibility, Independency dan Fairness) diperlukan agar Perusahaan dapat bertahan dalam menghadapi persaingan yang semakin ketat. GCGdiharapkan dapat menjadi sarana untuk mencapai visi dan misi Perusahaan. Pedoman Tata Kelola Perusahaan ini mengatur struktur badan tata kelola perusahaan (RUPS, Direksi dan Dewan Komisaris), proses tata kelola perusahaan, organ pendukung badan tata kelola perusahaan serta proses tata kelola Perusahaan. Summary Executive : Concepts and Theories of Business Ethics

1. Bisnis Etik dan Tata kelola PT Pertamina (Persero)
Tata Nilai Unggulaan 6C
Pertamina memiliki tata nilai sebagai komitmen perusahaan untuk mewujudkan visi dan
misinya berdasarkan standar global dan penerapan tata kelola perusahaan yang baik
(Good Corporate Governance). Nilai-nilai Pertamina disebut dengan 6C, terdiri dari
Clean, Competitive, Confident, Customer Focus, Commercial dan Capable, dan nilai-nilai
ini wajib diketahui dan menjadi pedoman bagi seluruh karyawan dalam beraktivitas.
Pertamina menetapkan enam tata nilai perusahaan yang dapat menjadi pedoman bagi
seluruh karyawan dalam menjalankan aktivitas sehari-hari. Penerapan tata nilai 6C
didasarkan pada Surat Keputusan Direktur Utama PT Pertamina (Persero) No.Kpts-022/
COOOOO/2013-S0 Tentang Penerapan Tata Nilai 6C 01 Pertamina dan Anak
Perusahaan (Operational Holding).
CLEAN
Dikelola secara profesional, menghindari benturan kepentingan, tidak menoleransi suap,
menjunjung tinggi kepercayaan dan integritas. Berpedoman pada asasasas tata kelola
korporasi yang baik.
CONFIDENT
Berperan dalam pembangunan ekonomi nasional, menjadi pelopor dalam reformasi
Badan Usaha Milik Negara (BUMN), dan membangun kebanggaan bangsa.
COMPETITIVE
Mampu berkompetisi dalam skala regional maupun internasional, mendorong
pertumbuhan investasi, membangun budaya sadar biaya dan menghargai kinerja.
COSTUMES FOKUS
Berorientasi pada kepentingan pelanggan dan berkomitmen untuk memberikan
Pelayanan terbaik kepada pelanggan
COMMERCIAL
Menciptakan nilai tambah dengan orientasi komersial, mengambil keputusan
berdasarkan prinsip-prinsip bisnis yang sehat.
CAPABLE
Dikelola oleh pemimpin dan pekerja yang profesional dan memiliki talenta dan
penguasaan teknis tinggi, berkomitmen dalam membangun kemampuan riset dan
pengembangan.

2. PEDOMAN GRATIFIKASI
Pertamina berkomitmen untuk menerapkan good corporate governance dalam kegiatan
usahanya, karena Pertamina percaya bahwa keberhasilan suatu perusahaan tidak hanya
terlihat dari angka profit yang terus meningkat melainkan juga diukur dari perilaku-
perilaku bisnis yang beretika.
Menjalankan bisnis yang bersih merupakan hal yang esensial dalam menjaga
keberlangsungan perusahaan. Ini menjadi salah satu pendorong ditandatanganinya
komitmen PT Pertamina (Persero) dengan Komisi Pemberantasan Korupsi (KPK) pada
tanggal 26 Agustus 2010 untuk bekerjasama dalam Program Pengendalian Gratifikasi di
Pertamina.
Berdasarkan hal tersebut diatas dan dengan supervisi dari KPK, disusun dan
diberlakukanlah Pedoman Gratifikasi, Penolakan, Penerimaan, Pemberian
Hadiah/Cinderamata dan Hiburan (Entertainment) yang disebut “Pedoman Gratifikasi”.
Dalam Pedoman ini diatur ketentuan tentang gratifikasi, batasan-batasan penerimaan
dan pemberian gratifikasi dan mekanisme pelaporannya serta pengklasifikasian
gratifikasi yang dibedakan menjadi tiga, yaitu:
1. Gratifikasi yang dianggap suap
2. Gratifikasi dalam kedinasan
3. Bukan Gratifikasi.
Selain itu untuk mendukung penerapan pedoman tersebut, Pertamina telah membentuk
Unit Pengendalian Gratifikasi Pertamina (“UPG Pertamina”) yang dalam melaksanakan
tugasnya berkoordinasi dengan KPK.
UPG Pertamina mengelola, menganalisa, mengklarifikasi pelaporan gratifikasi kepada
penerima gratifikasi. UPG Pertamina juga harus menyampaikan laporan secara berkala
dan berkoordinasi dengan KPK untuk laporan gratifikasi yang masuk dalam ranah KPK.
1. Pedoman Gratifikasi
2. Pedoman Unit Pengendalian Gratifikasi
3. SK Direksi Pertamina No. 15/C00000/2012-S0 tanggal 13 April 2012
PEDOMAN BENTURAN KEPENTINGAN
Menjalankan bisnis dengan independen, artinya suatu keadaan dimana suatu
perusahaan dikelola secara profesional tanpa benturan kepentingan dan
pengaruh/tekanan dari pihak manapun yang tidak sesuai dengan peraturan perundang-
undangan dan prinsip korporasi yang sehat merupakan kebutuhan setiap perusahaan
untuk dapat menjalankan usaha secara bersih dan terus menerus, termasuk bagi
Pertamina. Untuk itu, Pertamina memandang perlu untuk mengatur tentang benturan
kepentingan dalam suatu pedoman tersendiri.

3. Pedoman Benturan Kepentingan ini mengatur tentang hal-hal yang harus dilakukan
apabila menghadapi situasi yang berbenturan kepentingan, identifikasi sumber penyebab
benturan kepentingan dan upaya pencegahan situasi berbenturan kepentingan.
1. Pedoman Conflict of Interest
2. Surat Keputusan Direksi No. Kpts-088/C00000/2009-S0 tanggal 16 November
2009
PEDOMAN LHKPN
Dikarenakan Pertamina merupakan Badan Usaha Milik Negara (BUMN) maka anggota
Direksi, Dewan Komisaris dan pejabat strukturalnya dikategorikan sebagai
Penyelenggara Negara dan terikat kewajiban untuk melaporkan dan mengumumkan
kekayaan sebelum dan sesudah menjabat berdasarkan Undang-undang Nomor 28
Tahun 1999 tentang Penyelenggaraan Negara Yang Bersih dan Bebas dari Korupsi,
Kolusi dan Nepotisme.
Dalam implementasinya, penetapan wajib lapor LHKPN di BUMN diserahkan kepada
Direksi masing-masing BUMN sesuai Instruksi Menteri Negara Badan Usaha Milik
Negara nomor: INS-02/MBU/2007 tanggal 21 September 2007 tentang Penyelenggara
Negara Yang Wajib Menyampaikan Laporan Harta Kekayaan Penyelenggara Negara di
Lingkungan Badan Usaha Milik Negara.
Sesuai dengan Instruksi Menteri tersebut di atas, Direktur Utama Pertamina menetapkan
Surat Keputusan tentang kewajiban penyampaian LHKPN di Pertamina. Dalam
implementasinya, SK tersebut dilengkapi dengan Pedoman Kewajiban Penyampaian
LHKPN.
1. Pedoman LHKPN
2. Surat Keputusan Direktur Utama No.Kpts-56/C00000/2013-S0 tanggal 19
September 2013.
PEDOMAN COMPLIANCE ONLINE SYSTEM
Sejak tahun 2010, Pertamina mengoperasikan sistem pelaporan online untuk
mendukung program kepatuhan yang disebut Compliance Online System. Melalui sistem
online ini Pekerja Pertamina dapat menyampaikan:
1. Pernyataan Benturan Kepentingan dan Potensi Benturan Kepentingan;
2. Pernyataan kepatuhan terhadap Pedoman Perilaku ( Code of Conduct);
3. Pernyataan telah menyampaikan LHKPN;
4. Laporan gratifikasi.
Compliance Online System ini menjangkau setiap pekerja Pertamina yang lokasi
penugasannya di seluruh daerah di Indonesia maupun di luar negeri.

4.  Pedoman Compliance Online System
 Decree of Board of Directors No. 15/C00000/2012-S0 dated 13 April 2012
TKO WHISTLEBLOWING SYSTEM
Pertamina menyediakan saluran komunikasi bagi para pemangku kepentingan untuk
menyampaikan laporan pelanggaran atau penyimpangan terkait Pertamina, yang
disebut Whistleblowing System.
Whistleblowing System Pertamina memfasilitasi pelaporan dilakukan dengan anonim dan
terjaga kerahasiaannya serta dikelola oleh konsultan independen yang meneruskan
laporan yang diterima WBS kepada tim WBS Pertamina untuk ditindaklanjuti.
Saluran WBS yang disediakan, yaitu:
Telepon : +62+21-3815909/3815910/381/5911
SMS : +62+8111750612
Fax : +62+21+3815912
Email : pertaminaclean@tipoffs.com.sg
Website : https://pertaminaclean.tipoffs.info
Mail Box : Pertamina Clean PO Box 2600 JKP 10026
1. TKO WBS
2. SK Direksi Pertamina No. 15/C00000/2012-S0 tanggal 13 April 2012

5. EXECUTIVE SUMMARY : Concepts and Theories of Business Ethics
Personal Ethics
Individual ethics are often derived from experience and personal sources, while business
ethics are derived from professional codes conduct, contractual obligations, the law and
industry standards. Occasionally, personal and professional ethics may be at odds with
each other. Consider a judge who is against capital punishment, but still hands out death
penalties because that is the law in her state. However, in many cases personal and
business ethics often have much in common.
Business Ethics
Business ethics is concerned with applying a moral framework to the way organizations
do business. From dealing with human resources issues to sales and marketing policies,
ethical viewpoints can shape and change the way businesses operate. Business ethics
has both normative and descriptive elements. The normative part of business ethics has
to do with understanding how the behavior you and your employees exhibit is related to
cultural issues or social upbringing. If you tend to be conservative with money, for
example, you may be able to attribute this to being raised with "savers" as parents. The
key to normative ethics for small business owners is to understand how your personal
beliefs affect the choices you make as a business owner. The descriptive part of business
ethics, on the other hand, is related to how you incorporate "best practices" into your
organization's policies and procedures.
Morality and law
Laws are created to enforce rules and regulations so that there is a model in which
citizens can shape their behavior and choices. For example, stop signs at small
intersections communicate traffic laws to help people avoid harm. In Business Ethics and
Sustainability, Ng’s (2012) research purports that laws provide a starting point and offer
the minimum standards to help individuals understand proper and improper behavior.
However, these laws are inherently different from morality issues (Ng, 2012). For
example, it is not illegal to engage in extra marital affairs, but society deems that this
behavior is morally wrong.
Morality is considered a society’s norms and values. Ethics consequently is the
identification and analysis of moral values and how they are applicable in any given
situation. In a business arena, although personal ethics can help guide decision makers
– managers face many issues that require both knowledge and wisdom to help them to
analyze the ethical and legal aspects of a situation. In short, today’s leaders must use
their personal judgment based on their own moral values and principles to make the best

6. decision for their company. A wrong decision can affect the future success of
an organization and the people that rely on the company for their livelihoods.
The relationship between morality and law :
(1) The existence of unjust laws (such as those enforcing slavery) proves that morality
and law are not identical and do not coincide.
(2) The existence of laws that serve to defend basic values--such as laws against murder,
rape, malicious defamation of character, fraud, bribery, etc. --prove that the two can work
together.
(3) Laws can state what overt offenses count as wrong and therefore punishable.
Although law courts do not always ignore a person's intention or state of mind, the law
cannot normally govern, at least not in a direct way, what is in your heart (your desires).
Because often morality passes judgment on a person's intentions and character, it has a
different scope than the law.
(4) Laws govern conduct at least partly through fear of punishment. Morality, when it is
internalized, when it has become habit-like or second nature, governs conduct without
compulsion. The virtuous person does the appropriate thing because it is the fine or noble
thing to do.
(5) Morality can influence the law in the sense that it can provide the reason for making
whole groups of immoral actions illegal.
(6) Law can be a public expression of morality which codifies in a public way the basic
principles of conduct which a society accepts. In that way it can guide the educators of
the next generation by giving them a clear outline of the values society wants taught to
its children.
Morality
Morality (from Latin: mōrālis, lit. 'manner, character, proper behavior') is the differentiation
of intentions, decisions and actions between those that are distinguished as proper and
those that are improper. Morality can be a body of standards or principles derived from a
code of conduct from a particular philosophy, religion or culture, or it can derive from a
standard that a person believes should be universal. Morality may also be specifically
synonymous with "goodness" or "rightness".
Morality speaks of a system of behavior in regards to standards of right or wrong behavior.
The word carries the concepts of: (1) moral standards, with regard to behavior; (2) moral
responsibility, referring to our conscience; and (3) a moral identity, or one who is capable
of right or wrong action. Common synonyms include ethics, principles, virtue, and

7. goodness. Morality has become a complicated issue in the multi-cultural world we live in
today. Let's explore what morality is, how it affects our behavior, our conscience, our
society, and our ultimate destiny.
Moral philosophy includes moral ontology, which is the origin of morals; and moral
epistemology, which studies the knowledge of morals. Different systems of expressing
morality have been proposed, including deontological ethical systems which adhere to a
set of established rules, and normative ethical systems which consider the merits of
actions themselves. An example of normative ethical philosophy is the Golden Rule,
which states that: "One should treat others as one would like others to treat oneself."
Morality is already objective. The difficulties are that it is not always obvious, and that
people are not always willing to be reasonable in their discussions or disagreements
about it. But the remedy then is to increase moral reasoning and understanding, not
replace it with the tallying of unreasonable or merely emotional opinion.
Morality impacts our everyday decisions, and those choices are directed by our
conscience. Again, we must decide for ourselves where the conscience originates. Many
people hold to the idea that the conscience is a matter of our hearts, that concepts of
right, wrong, and fairness are "programmed" in each of us. This is in keeping with the
writings of Paul the Apostle, who points out that even those who do not believe in God
frequently obey God's laws as given in the Ten Commandments: "for when Gentiles, who
do not have the law, by nature do the things in the law, these, although not having the
law, are a law to themselves, who show the work of the law written in their hearts, their
conscience also bearing witness, and between themselves their thoughts accusing or
else excusing them" (Romans 2:14-15, NKJV). Again, those who do not believe in God
are left with the only possible conclusion they can come to - that our decisions are based
solely on our need to survive. What we call our conscience, then, would be based on
learned behavior, rather than part of a Divine design.
Etiquette and Professional Law
In the legal profession, exercising good manners is essential for success. Proper etiquette
can help you land a job, get a promotion, and establish excellent relationships with others.
Part of being a professional is knowing how to behave properly in the workplace.
What exactly is business etiquette? It is presenting yourself in such a way that allows you
to be taken seriously. This involves demonstrating that you have the self-control
necessary to be good at your job, have knowledge of business situations, and have the
ability to make others comfortable around you. Lack of good business etiquette can cause
your clients and co-workers to distrust your capabilities and your judgment.
A large part of business etiquette is conveying courtesy and respect for others. Here are
some basic rules of behavior that demonstrate courtesy and respect.
1. Be on time.

8. When you arrive late to a meeting or appointment, you are wasting the time of the people
with whom you are meeting. This can lead to resentment from fellow co-workers and
clients.
Showing up to an appointment on time shows that you respect and value the other person.
It demonstrates that you are dedicated to your job and interested in your work. Being on
time shows you are committed to keeping your word. Clients and co-workers learn to trust
you and know they can depend on you.
2. Dress appropriately.
Dressing inappropriately can be a distraction. It can also call into question your judgment
and ability to
make good decisions.
No matter what legal position you hold, you are a representative of your company or firm
and you should dress accordingly. However, what is considered appropriate will vary from
firm to firm. Some firms may expect you to dress formally, wearing suits most of the time.
Other firms may allow employees to dress more casually on days when clients are not in
the office. Find out what is acceptable in your firm and adhere to the norm.
3. Use simple manners.
Those good old-fashioned manners aren’t old-fashioned after all. Saying “please” and
“thank you”, asking for permission, offering unsolicited help, all of these examples of good
manners will still take you a long way in the workplace. Simple courtesy can sometimes
be forgotten in today’s legal industry. Because of this, people will really notice if you
consistently remember your manners. You can show your manners verbally, as well as
in an email. For instance, if you ask a co-worker for help on a project, a thank-you email
shows them you appreciate their contribution. It also is a sign of respect.
4. Be a good listener.
We have all been involved in a conversation where it is evident the other person is not
truly listening to us. Maybe they are gazing off as you speak or maybe they interrupt what
you are saying to add their comments. As a result, you probably did not think highly of
them for their rude or distracted behavior. Good listening skills can set you apart and let
others know you are engaged and interested.
It is very simple to be a good listener. Look the speaker in the eye rather than gazing
around the room. Allow the speaker to fully finish speaking before responding. Don’t rush
the conversation or try to change the subject. Avoid constantly comparing the other
person’s experience to your own. Continually inserting yourself and your experiences will
be viewed as self-centered.

9. 5. Know how to give and receive business cards.
Exchanging business cards is a common occurrence for many legal professionals. There
are ways of giving and receiving cards that work better for establishing a relationship and
conveying respect.
Give business cards using discretion. Handing out multiple cards at a time to one person
may convey the message that your cards have little value. Hand the card over with the
print facing the receiver so they don’t have to turn it around to read it.
When receiving a card, thank the person handing you the card. Hold the card in both
hands. Look at the card and read it immediately when you receive it. This shows you are
interested in the person and their information. If you glance at the card and then drop it in
your pocket, it may convey a lack of interest and appear rude.
6. Avoid cell phone distractions.
Cell phones and devices are very much ingrained in the way we do business today.
However, there are still times when they can be obstructive rather than productive. One
of those times is in a meeting. When in a meeting, you should turn your cell phone
completely off. It’s not enough to turn it to vibrate mode. When your phone vibrates, it will
often still be heard by others. Reaching for your phone to silence the ring or vibration is
still a distraction, draws unwanted attention to yourself, and disrupts the flow of the
meeting.
If your telephone rings while you are speaking with others, resist the temptation to look to
see who it is. Silence it immediately. This signals to the other person that they have your
undivided attention and that your conversation with them is important to you.
Good Etiquette is Good Business
Having good manners can give you an advantage in your career as a legal professional.
Practicing these simple rules will convey to people that you are trustworthy, have good
judgment and are an emotionally-intelligent person. All of these traits will allow you to gain
respect and build better work relationships.
Management and Ethics
Ethics is an area of study that deals with ideas about what is good and bad behavior and
with moral duty and obligation.The rules and principles that define right and wrong
conduct. It refers to well-founded standards of right and wrong that prescribe what
humans ought to do.
Management ethics is the ethical treatment of employees, stockholders, owners and the
public by a company. • It is the study of standards of business behavior which promote
human welfare and the good • Ethics in the workplaces helps ensure that when leaders

10. and managers are struggling in times of crises and confusion, they retain a strong moral
compass.
Managerial ethics is a set of principles and rules dictated by upper management that
define what is right and what is wrong in an organization. It is the guideline that helps
direct a lower manager's decisions in the scope of his or her job when a conflict of values
is presented.
Three Types of Management Ethics
 Immoral Management- A style devoid of ethical principles and active opposition to
what is ethical.
 Moral Management- Conforms to high standards of ethical behavior.
 Amoral Management :
 Intentional - does not consider ethical factors
 Unintentional - casual or careless about ethical considerations in business
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