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The Central Processing Plant (CPP) Gundih is a gas plant that can produce 13MMSCFD acid gas after the purification process. Most of the composition of the acid gas consists of H2S & CO2. Half of the total acid gas is converted into sulphur pellets and the remaining 6.5MMSCFD is burned in the Thermal Oxidizer (TOX) unit. It is known that burning H2S will produce exhaust gas emissions in the form of SO2 content. In accordance with the mandate of the Ministry of Environment No.13 of 2019 concerning "Quality Standards for Emissions from Immovable Sources for Oil and Gas Businesses and/or Activities", is an obligation for all subsidiaries to report the total exhaust emissions produced in each equipment, either continuously or intermittently. This calculation will be very important when the scheme from the Ministry of Finance will impose exhaust emission taxes and carbon credits starting in 2023. The calculation of venting gas emissions in the TOX unit which has so far been carried out using the Clause Method is not representative enough to display the actual total gas emissions. Based on the calculation formula from external parties, the entire acid gas produced is considered as exhaust emissions. However, in actual conditions only half of the total acid gas is vented to the TOX unit and the remaining half is converted to sulphur using the Biological Sulfur Recovery Unit (BSRU). Based on that problem, with the Non-Clause Method approach through the PEGANG application, the separation of the calculation of venting acid gas to TOX and to the BSRU unit resulting in the calculation of exhaust gas emissions at CPP Gundih tends to be smaller and more representative. The PEGANG application is very useful as it can be an indicator of the amount of emissions that are released to the environment, especially on the equipment in CPP Gundih.