INCOME TAXES (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2013		Mar. 31, 2012	Dec. 31, 2012
Percentage of ownership in PBF LLC	100.00%	[1]		100.00%	[1]
Current tax expense	$ 0
Deferred tax expense	7,444		0
Total tax expense	$ 7,444		$ 0
Effective tax rate	39.50%

[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.