This study aims to determine the analysis of changes in the cost recovery scheme against the gross split of oil and gas companies in the ETB field. Based on previous research, it can be seen that the comparative analysis of the Change in Cost Recovery Scheme to the Gross Split has found that the Gross Split Scheme is superior to the Cost Recovery Scheme. This study took the population and samples from PT Pertamina, the ETB Field subcontractor. These results indicate that Product Sharing Contract (PSC) Gross Split is considered to be superior compared to PSC Cost Recovery and is feasible to implement because this indicator shows a fairly good sensitivity.