Oil and gas sector materiality threshold is all oil and gas producers, means that all PSC contractors that exploit oil and gas will participate in the EITI process. It consists of 71 PSC contractors. Reports will be submitted by both operators and non-operators (partners). In addition, exploration stage will be included in the form of signature bonuses that completely reported by Directorate General of Oil and Gas. Government entities that will report are SKK Migas, Directorate General of Oil and Gas, and Directorate General of Budget.