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INCOME TAXES (Additional Information) (Details) | 3 Months Ended |
--- | --- | ---
Mar. 31, 2024 USD ($) subsidiary | Mar. 31, 2023 USD ($) | Dec. 31, 2023
Income Taxes [Line Items] |  |  |  |
Percentage of ownership in PBF LLC | [1] | 100.00% |  | 100.00%
Number of subsidiaries acquired | subsidiary |  | 2 |  |
Corporate Alternative Minimum Tax |  | 15.00% |  |
Percent of excise tax on net stock repurchases, energy-related tax credits and incentives |  | 1.00% |  |
Effective tax rate |  | 20.60% | 24.90% |
Income (loss) attributable to noncontrolling interest |  | $ 900,000 | $ 3,800,000 |
Noncontrolling interests, as a percent |  | 20.50% | 24.70% |
Uncertain tax position |  | $ 0 |  |
PBF Energy Inc. | Class A Common Stock |  |  |  |
Income Taxes [Line Items] |  |  |  |
Percentage of ownership in PBF LLC |  | 99.30% |  | 99.30%
[1] | Assumes all of the holders of PBF LLC Series A Units exchange their PBF LLC Series A Units for shares of PBF Energy’s Class A common stock on a one-for-one basis.

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