DIPERDAGANGKAN PADA NILAI WAJAR
41. BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
31/03/2015 31/03/2014
US$ US$
Perjalanan dinas dan transportasi 1.070.799 1.006.335 Travel and transportation
Jasa profesional 417.359 410.004 Professional fees
Penyusutan (Catatan 15) 305.236 322.756 Depreciation (Note 15)
Sewa kantor 211.328 208.924 Office rent
Perbaikan dan pemeliharaan 100.688 259.567 Repairs and m aintenance
Beban kantor 164.243 230.827 Office expenses
Kom pensasi berbasis saham (Catatan 31) 127.903 120.229 Share-based com pensation (Note 31)
Pelatihan, sem inar dan rapat 58.256 48.850 Training, sem inars and m eeting
Kom unikasi dan listrik 64.864 82.414 Com m unication and electricity
Biaya keanggotaan dan langganan 63.280 38.971 Mem bership and subscription fees
Jasa kustodian dan biaya bank 25.040 23.359 Custodian fees and bank charges
Sum bangan 123.707 10.018 Donation
Surat Ketetapan Pajak
Kurang Bayar (SKPKB) 533.360 - Tax assessm ent
Lain-lain 280.878 258.651 Others
Jum lah 3.546.941 3.020.905 Total
42. PAJAK PENGHASILAN 42. INCOME TAXES
Beban pajak Grup adalah sebagai berikut: Tax expense of the Group consists of the following:
31/03/2015 31/03/2014
US$ US$
Pajak kini 2.437.338 3.109.823 Current tax Pajak tangguhan (163.842) (410.305) Deferred tax Jumlah beban pajak 2.273.496 2.699.518 Total tax expens es
Pajak kini Current Tax
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dan laba kena pajak adalah sebagai berikut:
The reconciliation between income before tax per consolidated statements of comprehensive income and taxable income is as follows:
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31/03/2015 31/03/2014
US$ US$
Laba sebelum pajak menurut laporan Income before tax per consolidated laba rugi komprehensif konsolidasian 3.061.347 6.531.095 statements of comprehensive income Laba sebelum pajak entitas anak (3.505.620) (7.414.158) Income before tax of s ubsidiaries Penyesuaian laba menggunakan Income adjustment based on
metode biaya 4.980.615 - cost method
Laba sebelum pajak Perusahaan 4.536.342 (883.063) Income before tax of the Company
Penyesuaian fiskal: Tax adjustments:
Perbedaan temporer: Temporary differences:
Bonus - 300.000 Bonus
Imbalan pas ca kerja (termasuk pengaruh Post-employment benefits (including s elisih perubahan kurs) 129.000 120.000 foreign exchange effects)
Jumlah 129.000 420.000 Total
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 240.878 229.352 Personnel expenses Kompensasi berbasis saham 49.192 47.984 Share based compensation Laba penjualan efek yang diperdagangkan 1.460 Gain on sale of trading securities Pendapatan bunga (20.604) (64.467) Interest income
Pendapatan dividen dari entitas anak (3.999.915) - Dividend income from subsidiaries Lain-lain 28.566 9.126 Other
Jumlah (3.701.883) 223.455 Total
Jumlah laba kena pajak 963.459 (239.608) Total taxable income
31/03/2015 31/03/2014
US$ US$
Beban pajak penghas ilan kini - Current income tax expens e -Perusahaan 240.865 - the Company
Beban pajak penghas ilan Current income tax expens e
-kini - entitas anak: s ubsidiaries
PT Aus tindo Nus antara Jaya Agri PT Aus tindo Nus antara Jaya Agri dan entitas anak 1.897.376 2.866.929 and its subs idiaries
PT Darajat Geothermal Indones ia 299.097 242.894 PT Darajat Geothermal Indones ia Jumlah beban pajak penghasilan - kini 2.437.338 3.109.823 Total income tax expens e - current
Perusahaan telah menyampaikan Surat
Pemberitahuan Pajak (SPT) Tahunan untuk tahun pajak 2014 pada bulan April 2015. Jumlah laba kena pajak Perusahaan sesuai dengan jumlah yang dilaporkan pada SPT.
The Company has submitted its corporate income tax return for the year 2014 in April 2015. The amount of taxable income is in accordance with the amount reported in the corporate income tax return.
Pajak tangguhan Deferred Tax
Pada tahun 2015 dan 2014, 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 2015 and 2014, 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.
- 83 - 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 pendapatan
Dikreditkan komprehensif
(dibebankan) lain/
ke laba rugi/ Credited Penyesuaian
Credited (charged) to selisih kurs
1 Januari 2015/ (charged) other penjabaran/ 31 Maret 2015/
January 1, to income comprehensive Translation March 31,
2015 for the year income adjustments 2015
US$ US$ US$ US$ US$
Aset pajak tangguhan Deferred tax assets
Perusahaan 183.545 32.250 - 215.795 The Company
PT Gading Mas Indonesia Teguh 149.032 - - (7.335) 141.697 PT Gading Mas Indonesia Teguh
PT Austindo Nusantara Jaya Agri 6.093.575 (347) - (172.497) 5.920.731 PT Austindo Nusantara Jaya Agri
PT ANJ Agri Papua 2.138.415 169.595 - (108.883) 2.199.127 PT ANJ Agri Papua
PT Austindo Aufwind New Energy 178.366 (8.016) - (8.608) 161.742 PT Austindo Aufwind New Energy
Jumlah 8.742.933 193.482 - (297.323) 8.639.092 Total
Liabilitas pajak tangguhan Deferred tax liabilities
PT Darajat Geothermal Indonesia (637.378) - - - (637.378) PT Darajat Geothermal Indonesia
PT Surya Makmur (1.475.820) (19.749) - - (1.495.569) PT Surya Makmur
PT Aceh Timur Indonesia (1.110.800) (9.891) - - (1.120.691) PT Aceh Timur Indonesia
Jumlah (3.223.998) (29.640) - - (3.253.638) Total Bersih 163.842 - Net Dikreditkan (dibebankan) ke pendapatan Dikreditkan komprehensif (dibebankan) lain/
ke laba rugi/ Credited Penyesuaian
Credited (charged) to selisih kurs
1 Januari 2014/ (charged) other penjabaran/ 31 Desember 2014/
January 1, to income comprehensive Translation December 31,
2014 for the year income adjustments 2014
US$ US$ US$ US$ US$
Aset pajak tangguhan Deferred tax assets
Perusahaan 175.836 3.855 3.854 - 183.545 The Company
PT Gading Mas Indonesian Tobacco 117.349 35.935 (363) (3.889) 149.032 PT Gading Mas Indonesian Tobacco
PT Austindo Nusantara Jaya Agri 3.537.073 2.710.838 (46.132) (108.204) 6.093.575 PT Austindo Nusantara Jaya Agri
PT ANJ Agri Papua 1.863.078 318.746 8.163 (51.572) 2.138.415 PT ANJ Agri Papua
PT Austindo Aufwind New Energy 214.809 (34.069) 526 (2.900) 178.366 PT Austindo Aufwind New Energy
Jumlah 5.908.145 3.035.305 (33.952) (166.565) 8.742.933 Total
Liabilitas pajak tangguhan Deferred tax liabilities
PT Darajat Geothermal Indonesia (817.887) 143.827 36.682 - (637.378) PT Darajat Geothermal Indonesia
PT Surya Makmur (1.238.776) (238.526) 1.482 - (1.475.820) PT Surya Makmur
PT Aceh Timur Indonesia (929.991) (183.148) 2.339 - (1.110.800) PT Aceh Timur Indonesia
Jumlah (2.986.654) (277.847) 40.503 - (3.223.998) Total
- 84 - 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:
31/03/2015 31/03/2014
US$ US$
Laba s ebelum pajak Perusahaan 4.536.342 (883.063) Income 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/terkena (non-taxable income/subject to
pajak final): final tax):
Beban karyawan (60.220) (57.338) Personnel expens es Kompensasi berbas is s aham (12.298) (11.996) Share based compensation Laba penjualan efek yang diperdagangkan (365) Gain on s ale of trading securities Pendapatan bunga 5.151 16.117 Interes t income
Pendapatan dividen dari entitas anak 999.979 - Dividend income from s ubsidiaries Lain-lain (7.141) (2.282) Others
Jumlah 925.471 (55.864) Total
Jumlah beban pajak - Perus ahaan (208.615) (55.864) Total tax expense - the Company Beban pajak entitas anak (2.064.881) (2.643.654) Tax expense of s ubsidiaries Jumlah beban pajak (2.273.496) (2.699.518) Total tax expenses
43. LABA PER SAHAM 43. EARNINGS PER SHARE
Berikut ini adalah data yang digunakan untuk perhitungan laba per saham dasar:
The computation of basic earnings per share is based on the following data:
31/03/2015 31/03/2014
US$ US$
Laba Earnings
Laba bersih yang diatribusikan Net income attributable to kepada pemilik entitas induk 843.772 3.872.224 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 laba per saham dasar 3.334.900.000 3.333.350.000 earning per share computation Jumlah rata-rata tertimbang saham biasa Weighted average number of ordinary
yang beredar untuk perhitungan shares outstanding for diluted laba per saham dasar dilusian 3.354.812.500 3.345.590.000 earning per share computation
Laba bersih per saham Earnings per share
Dasar 0,000253 0,001162 Basic Dilusian 0,000252 0,001157 Diluted
Pada 31 Maret 2015 dan 2014, Perusahaan memiliki potensi dilutif atas saham biasa yang berasal dari opsi saham (Catatan 31) masing-masing sebanyak 22.125.000 saham dan 13.600.000 saham.
As of March 31, 2015 and 2014, the Company has potential dilutive common share resulting from stock options (Note 31) totaling to 22,125,000 shares and 13,600,000 shares, respectively.
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