Indonesia in carrying out obligations and daily activities. Both in personal life, social life, and even the wealth that exists on earth. The 1945 Law as a legal basis for the impact of state revenues on oil and gas industry activities in Indonesia is expected to be implemented in aspects of the oil and gas industry. This regulation is contained in Market 3 No. 22 of 2001 which regulates the objectives of implementing the oil and gas industry. State income is a crucial concern in the development and economy of a country as well as in improving the quality of life of citizens as a whole. As a country that has abundant natural resource wealth, especially oil and natural gas, Indonesia relies on oil and natural gas income as a form of income for the development and welfare of the people. The implementation of national values in the 1945 Constitution is reflected in the government's efforts to ensure that oil and gas industry activities contribute maximally to state income, while still paying attention to environmental sustainability and community welfare. The impact of state revenues from the oil and gas industry in Indonesia is greatly influenced by regulations and policies implemented by the government, including in terms of natural resource management, distribution of production results, and tax and royalty revenues. Apart from that, protecting consumer rights and environmental sustainability are also main concerns in implementing national values in the context of the oil and gas industry.
