31/03/2016 31/03/2015
US$ US$
Perjalanan dinas dan transportasi 473.669 1.070.799 Travel and transportation Jasa profesional 632.931 417.359 Professional fees Penyusutan (Catatan 15) 185.485 305.236 Depreciation (Note 15)
Sewa 215.581 211.328 Rent
Beban kantor 67.868 164.243 Office expenses
Perbaikan dan pemeliharaan 70.715 100.688 Repairs and maintenance Sumbangan 81.703 123.707 Donation
Pelatihan, seminar dan rapat 40.001 58.256 Training, seminars and meeting Komunikasi dan listrik 54.875 64.864 Communication and electricity Kompensasi berbasis saham (Catatan 29) 72.264 127.903 Share-based compensation (Note 29) Biaya keanggotaan dan langganan 44.908 63.280 Membership and subscription fees Jasa kustodian dan biaya bank 25.553 25.040 Custodian fees and bank charges
Lain-lain 99.154 280.878 Others
Jumlah 2.064.706 3.013.581 Total
40. PAJAK PENGHASILAN 40. INCOME TAXES
Beban pajak Grup adalah sebagai berikut: Tax expense of the Group consists of the following:
31/03/2016 31/03/2015
US$ US$
Pajak kini 985.214 2.970.698 Current tax Pajak tangguhan (358.412) (163.842) Deferred tax Jum lah beban pajak 626.802 2.806.856 Total tax expenses
Pajak kini Current Tax
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan laba kena pajak adalah sebagai berikut:
The reconciliation between income before tax per consolidated statements of profit or loss and other comprehensive income and taxable income is as follows:
31/03/2016 31/03/2015
US$ US$
(Rugi) laba sebelum pajak (1.198.445) 3.594.707 (Loss) income before tax Laba sebelum pajak entitas anak 628.439 (4.038.980) Income before tax per subsidiaries
Penyesuaian laba menggunakan Income adjustement based on
metode biaya 252.502 4.980.615 cost method
(Rugi) laba sebelum pajak Perusahaan (317.504) 4.536.342 (Loss) income before tax of the Company
Perbedaan temporer: Temporary differences:
Bonus (220.000) - Bonus
Imbalan pasca kerja (termasuk pengaruh Post-employment benefits (including
selisih perubahan kurs) 105.000 129.000 foreign exchange effects)
Jumlah (115.000) 129.000 Subtotal
Biaya yang tidak dapat dikurangkan untuk Non-tax-deductible expenses
pajak (penghasilan tidak kena pajak/ (non-taxable income/subject to
terkena pajak final): final tax):
Beban karyawan 221.042 240.878 Personnel expenses
Sumbangan 434 Donation
Kompensasi berbasis saham 25.451 49.192 Share based compensation Pendapatan bunga (4.130) (20.604) Interest income
Pendapatan dividen dari entitas anak - (3.999.915) Dividend income from subsidiaries Lain-lain 24.053 28.566 Others
Jumlah 266.850 (3.701.883) Subtotal
Jumlah (rugi) laba kena pajak (165.654) 963.459 Total taxable (loss) income
31/03/2016 31/03/2015
US$ US$
Beban pajak penghasilan kini - Current incom e tax expense
-Perusahaan - 240.865 the Company
Beban pajak penghasilan Current incom e tax expense
-kini - entitas anak: subsidiaries
PT Austindo Nusantara Jaya Agri PT Austindo Nusantara Jaya Agri
dan entitas anak 681.668 2.430.736 and its subsidiaries
PT Darajat Geothermal Indonesia 303.546 299.097 PT Darajat Geothermal Indonesia Jum lah beban pajak penghasilan - kini 985.214 2.970.698 Total income tax expense - current
Pada tanggal penerbitan laporan keuangan, Perusahaan telah menyampaikan Surat Pemberitahuan Pajak Tahunan (SPT) untuk tahun pajak 2015.
As of the issuance date of the consolidated financial statements, the Company has submitted its corporate income tax for the year 2015.
Pajak tangguhan Deferred Tax
Pada tahun 2016 dan 2015, Perusahaan memiliki perbedaan temporer yang berasal dari akrual bonus dan kewajiban imbalan pasca kerja. Grup hanya mengakui aset pajak tangguhan jika manajemen yakin aset tersebut dapat dikompensasikan dengan laba kena pajak pada masa yang akan datang.
In 2016 and 2015, the Company had deductible temporary differences from bonus accrual and post-employment benefit obligation. The Group only recognized the deferred tax assets over which balance management believe can be utilized in future periods to compensate future taxable income.
Rincian aset dan liabilitas pajak tangguhan Grup adalah sebagai berikut:
The details of deferred tax assets and liabilities of the Group are as follows:
Dikreditkan (dibebankan) ke penghasilan Dikreditkan komprehensif (dibebankan) lain/
ke laba rugi/ Credited Penyesuaian Credited (charged) to selisih kurs (charged) other penjabaran/
to income comprehensive Translation
01/01/2016 for the year income adjustments 31/03/2016
US$ US$ US$ US$ US$
Aset pajak tangguhan Deferred tax assets
Perusahaan 370.948 (28.750) - - 342.198 The Company
PT Gading Mas Indonesia Teguh 132.586 - - 5.184 137.770 PT Gading Mas Indonesia Teguh PT Austindo Nusantara Jaya Agri 8.241.816 448.703 - 221.931 8.912.450 PT Austindo Nusantara Jaya Agri PT ANJ Agri Papua 2.037.948 (6.250) - 79.670 2.111.368 PT ANJ Agri Papua
PT Austindo Aufwind New Energy 189.068 (4.549) - 7.305 191.824 PT Austindo Aufwind New Energy Jumlah 10.972.366 409.154 - 314.090 11.695.610 Total
Liabilitas pajak tangguhan Deferred tax liabilities
PT Darajat Geothermal Indonesia (665.797) - - - (665.797) PT Darajat Geothermal Indonesia PT Surya Makmur (1.593.312) (25.833) - - (1.619.145) PT Surya Makmur
PT Aceh Timur Indonesia (1.212.089) (24.909) - - (1.236.998) PT Aceh Timur Indonesia Jumlah (3.471.198) (50.742) - - (3.521.940) Total
Bersih 358.412 - Net
Dikreditkan (dibebankan) ke penghasilan Dikreditkan komprehensif (dibebankan) lain/
ke laba rugi/ Credited Penyesuaian Credited (charged) to selisih kurs (charged) other penjabaran/
to income comprehensive Translation
01/01/2015 for the year income adjustments 31/12/2015
US$ US$ US$ US$ US$
Aset pajak tangguhan Deferred tax assets
Perusahaan 183.545 235.375 (47.972) - 370.948 The Company
PT Gading Mas Indonesia Teguh 149.032 14.734 (16.596) (14.584) 132.586 PT Gading Mas Indonesia Teguh PT Austindo Nusantara Jaya Agri 6.093.575 2.781.997 (241.242) (392.514) 8.241.816 PT Austindo Nusantara Jaya Agri PT ANJ Agri Papua 2.138.415 140.013 (27.137) (213.343) 2.037.948 PT ANJ Agri Papua
PT Austindo Aufwind New Energy 178.366 29.825 (754) (18.369) 189.068 PT Austindo Aufwind New Energy Jumlah 8.742.933 3.201.944 (333.701) (638.810) 10.972.366 Total
Liabilitas pajak tangguhan Deferred tax liabilities
PT Darajat Geothermal Indonesia (637.378) (7.765) (20.654) - (665.797) PT Darajat Geothermal Indonesia PT Surya Makmur (1.475.820) (117.705) 213 - (1.593.312) PT Surya Makmur
PT Aceh Timur Indonesia (1.110.800) (99.414) (1.875) - (1.212.089) PT Aceh Timur Indonesia Jumlah (3.223.998) (224.884) (22.316) - (3.471.198) Total
Bersih 2.977.060 (356.017) Net
Rekonsiliasi antara beban pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah:
A reconciliation between tax expense and the amount computed by applying the prevailing tax rates to income before tax is as follows:
31/03/2016 31/03/2015
US$ US$
(Rugi) laba sebelum pajak Perusahaan (317.504) 4.536.342 Loss (incom e) before tax of the Company Beban pajak menurut tarif pajak berlaku - (1.134.086) Tax expense at prevailing tax rates Pengaruh biaya yang tidak
dapat dikurangkan untuk pajak Effect of non-tax-deductible expenses
(penghasilan tidak kena pajak/ (non-taxable income/subjected to
terkena pajak final): final tax):
Beban karyawan (55.260) (60.220) Personnel expenses
Sum bangan (108) Donation
Kom pensasi berbasis saham (6.363) (12.298) Share based compensation Pendapatan bunga 1.033 5.151 Interest incom e
Pendapatan dividen dari entitas anak - 999.979 Dividend incom e from subsidiaries Lain-lain (6.013) (7.141) Others
Jum lah (66.711) 925.471 Total
Manfaat sehubungan dengan kerugian Fiscal loss for which no tax benefit fiskal yang tidak diakui 37.961 - was recognized
Jum lah beban pajak (28.750) (208.615) Total tax expense
Beban pajak entitas anak (598.052) (2.598.241) Tax expense of subsidiaries
Jum lah beban pajak (626.802) (2.806.856) Total tax expense
41. (RUGI) LABA PER SAHAM 41. (LOSS) EARNINGS PER SHARE Berikut ini adalah data yang digunakan untuk
perhitungan (rugi) laba per saham dasar:
The computation of basic (loss) earnings per share is based on the following data:
31/03/2016 31/03/2015
US$ US$
(Rugi) laba (Loss) earnings
(Rugi) laba bersih yang diatribusikan Net (loss) income attributable to kepada pemilik entitas induk (1.824.038) 843.772 owners of the Company
Jumlah saham Number of shares
Jumlah rata-rata tertimbang saham biasa Weighted average number of ordinary
yang beredar untuk perhitungan shares outstanding for basic
(rugi) laba per saham dasar 3.335.525.000 3.334.900.000 (loss) earning per share computation Jumlah rata-rata tertimbang saham biasa Weighted average number of ordinary
yang beredar untuk perhitungan shares outstanding for diluted
(rugi) laba per saham dasar dilusian 3.338.447.500 3.354.812.500 (loss) earning per share computation
(Rugi) laba bersih per saham (Loss) earnings per share
Dasar (0,000547) 0,00253 Basic Dilusian (0,000546) 0,00252 Diluted
Pada 31 Maret 2016 dan 2015, Perusahaan memiliki potensi dilutif atas saham biasa yang berasal dari opsi saham (Catatan 29) sebanyak 29.225.000 saham.
As of March 31, 2016 and 2015, the Company has dilutive potential common shares resulting from stock options (Note 29) totaling to 29,225,000 shares.
42. SALDO LABA DITENTUKAN PENGGUNAANNYA 42. APPROPRIATED RETAINED EARNINGS