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INCOME TAXES (Details) (USD $)
In Thousands, unless otherwise specified |
3 Months Ended | 9 Months Ended | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
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Sep. 30, 2013
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Sep. 30, 2012
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Sep. 30, 2013
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Sep. 30, 2012
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Jun. 12, 2013
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Dec. 31, 2012
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Sep. 30, 2013
PBF Energy [Member]
Class A Common Stock [Member]
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Jun. 12, 2013
PBF Energy [Member]
Class A Common Stock [Member]
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Dec. 31, 2012
PBF Energy [Member]
Class A Common Stock [Member]
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Dec. 18, 2012
PBF Energy [Member]
Class A Common Stock [Member]
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| Percentage of ownership in PBF LLC | 100.00% | [1] | 100.00% | [1] | 100.00% | [1] | 100.00% | [1] | 40.90% | 41.00% | 24.40% | 24.40% | ||||
| Current tax benefit | $ (1,744) | $ 0 | ||||||||||||||
| Deferred tax benefit | (17,567) | (898) | 0 | |||||||||||||
| Total tax benefit | (19,311) | 0 | (898) | 0 | ||||||||||||
| Provision at Federal statutory rate, amount | (13,693) | 2,620 | ||||||||||||||
| State income taxes (ned federal income tax), amount | (1,917) | 367 | ||||||||||||||
| Non deductible/nontaxable items, amount | 2,377 | 2,438 | ||||||||||||||
| Adjustment to deferred tax assets and liabilities for change in tax rates due to business mix, amount | (4,983) | (4,983) | ||||||||||||||
| Other, amount | $ (1,095) | $ (1,340) | ||||||||||||||
| Provision at Federal statutory rate, as a percent | 35.00% | 35.00% | ||||||||||||||
| State income taxes (net federal income tax), as a percent | 4.90% | 4.90% | ||||||||||||||
| Non deductible/nontaxable items, as a percent | (6.08%) | 32.57% | ||||||||||||||
| Adjustment to deferred tax assets and liabilities for change in tax rates due to business mix, as a percent | 12.70% | (66.60%) | ||||||||||||||
| Other, as a percent | 2.80% | (17.90%) | ||||||||||||||
| Effective tax rate | 49.30% | (12.00%) | ||||||||||||||
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| X | ||||||||||
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- Definition
The portion of the difference between total income tax expense or benefit as reported in the Income Statement and the expected income tax expense or benefit that is attributable to changes in the income tax rates. No definition available.
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| X | ||||||||||
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- Definition
The portion of the difference between total income tax expense or benefit as reported in the Income Statement and the expected income tax expense or benefit that is attributable to changes in the income tax rates. No definition available.
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| X | ||||||||||
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- Definition
Ownership Percentage of Equity Held No definition available.
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| X | ||||||||||
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- Definition
The component of income tax expense for the period representing amounts of income taxes paid or payable (or refundable) for the period for all income tax obligations as determined by applying the provisions of relevant enacted tax laws to relevant amounts of taxable Income or Loss from continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The component of income tax expense for the period representing the increase (decrease) in the entity's deferred tax assets and liabilities pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
A ratio calculated by dividing the reported amount of income tax expense attributable to continuing operations for the period by GAAP-basis pretax income from continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The domestic federal statutory tax rate applicable under enacted tax laws to the Company's pretax income from continuing operations for the period. The "statutory" tax rate is the regular tax rate if there are alternative tax systems. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The sum of the differences between the effective income tax rate and domestic federal statutory income tax rate attributable to all nondeductible expenses under enacted tax laws. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to all other items not otherwise listed in the existing taxonomy. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate that can be explained by the state and local income tax expense or benefit, net of the federal tax benefit (expense) thereon, recorded during the period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The sum of the differences between total income tax expense or benefit as reported in the Income Statement for the period and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to nondeductible expenses under enacted tax laws, or differences in the methodologies used to determine expense amounts for financial statements prepared in accordance with generally accepted accounting principles and enacted tax laws. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The portion of the difference, between total income tax expense or benefit as reported in the Income Statement for the year/accounting period and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations, that is attributable to all other items not otherwise listed in the existing taxonomy. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The portion of the difference, between total income tax expense or benefit as reported in the Income Statement for the period and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations, that is attributable to state and local income tax expense or benefit. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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