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NET INCOME PER SHARE OF PBF ENERGY (Details) (USD $)
In Thousands, except Share data, unless otherwise specified
0 Months Ended 3 Months Ended
Apr. 30, 2014
Mar. 31, 2014
Mar. 31, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]      
Effective tax rate   39.00% 39.50%
Statutory tax rate     39.50%
Basic Earnings Per Share:      
Numerator for basic net income per Class A common share-net income attributable to PBF Energy   $ 77,444 $ 11,406
Denominator for basic net income per Class A common share-weighted average shares (in shares)   54,167,861 23,589,687
Basic net income attributable to PBF Energy per Class A common share (in usd per share)   $ 1.43 $ 0.48
Diluted Earnings Per Share:      
Net income attributable to PBF Energy   77,444 11,406
Dilutive Securities, Effect on Basic Earnings Per Share, Dilutive Convertible Securities   0 [1] 58,305
Dilutive Securities, Effect On Basic Earnings Per Share, Other, Tax   0 [2] (23,025) [2]
Numerator for diluted net income per Class A common share   $ 77,444 $ 46,686
Denominator for basic net income per Class A common share-weighted average shares (in shares)   54,167,861 23,589,687
Effect of dilutive securities:      
Incremental Common Shares Attributable To Dilutive Effect Of Conversion Of Stock   0 [3] 72,972,131 [3]
Incremental Common Shares Attributable To Dilutive Effect Of Share-Based Payments And Call Options And Warrants   523,766 [4] 853,758 [4]
Denominator for diluted net income per common share-adjusted weighted average shares (in shares) 97,415,576 54,691,627 97,415,576
Diluted net income attributable to PBF Energy per Class A common share (in usd per share)   $ 1.42 $ 0.48
Stock Options [Member]
     
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]      
Antidilutive common stock excluded from computation of dilutive earnings per share (in shares)   1,943,125 57,500
PBF LLC [Member] | Series A Units [Member]
     
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]      
Antidilutive common stock excluded from computation of dilutive earnings per share (in shares)   42,707,005  
[1] (1)Represents the elimination of the noncontrolling interest associated with the ownership by the members of PBF LLC other than PBF Energy as if such members had fully exchanged their Series A Units for shares of PBF Energy's Class A common stock for the three months ended March 31, 2013. The potential conversion of 42,707,005 PBF LLC Series A Units were excluded from the denominator in computing diluted net income per share for the three months ended March 31, 2014 because including them would have had an antidilutive effect. As the PBF LLC Series A Units were not included, the numerator used in the calculation of diluted net income per share was equal to the numerator used in the calculation of basic net income per share and does not include the net income and income tax attributable to the net income associated with the potential conversion of the PBF LLC Series A Units.
[2] Represents an adjustment to apply PBF Energy's statutory tax rate of approximately 39.5% for the three months ended March 31, 2013 to the noncontrolling interest. The adjustment assumes the full exchange of existing PBF LLC Series A Units as described in (1) above.
[3] Represents an adjustment to weighted-average diluted shares to assume the full exchange of existing PBF LLC Series A Units as described in (1) above.
[4] Represents an adjustment to weighted-average diluted shares outstanding to assume the full exchange of common stock equivalents, including options and warrants for PBF LLC Series A Units and options for shares of PBF Energy Class A common stock as calculated under the treasury stock method. Common stock equivalents excludes the effects of options to purchase 1,943,125 and 57,500 shares of PBF Energy Class A common stock because they are anti-dilutive for the three months ended March 31, 2014 and March 31, 2013, respectively.