TRANSACTIONS WITH RELATED PARTIES (continued)
17. DERIVATIVE FINANCIAL INSTRUMENTS (continued)
Perusahaan (lanjutan) The Company (continued)
f. Perusahaan memperoleh fasilitas foreign exchange dari Citibank N.A. Indonesia (Citibank) dimana Citibank setuju memberikan fasilitas transaksi spot, forward dan option dengan jumlah maksimum sebesar US$350.000. Fasilitas ini akan berakhir berdasarkan analisa Citibank terhadap risiko kredit yang berlaku di pasar.
f. The Company obtained a foreign exchange facility from Citibank N.A. Indonesia (Citibank) whereby Citibank agreed to provide transaction facilities of spot, forward and option with a maximum amount of US$350,000. This facility will expire based on Citibank‟s credit risk analysis of the prevailing market.
Sehubungan dengan fasilitas di atas, Perusahaan melakukan transaksi-transaksi berikut:
In connection with the above facility, the Company made the following transactions:
Periode awal kontrak/ Contract beginning period
Tanggal-tanggal penyelesaian/ Settlement dates
Perusahaan menerima/ The Company receives
Perusahaan membayar/ The Company pays 9 Feb. 2012 - 9 Feb. 2012/
Feb.9, 2012 –Feb. 09, 2012 May 3, 2012 – May 3, 2012 3 Mei 2012 - 3 Mei 2012/ US2,000 Rp18.116
20 Jan. 2012 - 09 Feb. 2012/
Jan.20, 2012 – Feb. 09, 2012 April 19, 2012 – May 03, 2012 19 April 2012 - 03 Mei 2012/ US6,000 Rp54.390 g. Perusahaan memperoleh fasilitas foreign
exchange dari Deutsche Bank AG dengan jumlah risiko kredit maksimum sebesar EUR1.000.000. Fasilitas ini akan berakhir pada tanggal 30 April 2014 namun dapat diperpanjang secara otomatis selama 12 bulan ke depan apabila kondisi-kondisi tertentu terpenuhi.
g. The Company obtained a foreign exchange facility from Deutsche Bank AG, with a maximum credit risk amount of EUR1,000,000. This facility will expire on April 30, 2014 but can be automatically extended for 12 months upon fulfillment of certain conditions.
Sehubungan dengan fasilitas di atas, Perusahaan melakukan transaksi-transaksi berikut:
In connection with the above facility, the Company made the following transactions:
Periode awal kontrak/ Contract beginning period
Tanggal-tanggal penyelesaian/ Settlement dates
Perusahaan menerima/ The Company receives
Perusahaan membayar/ The Company pays 26 Sept. 2012 – 22 Oct. 2012/
Sept. 26, 2012 - Oct. 22, 2012
5 Des. 2012 - 28 Des. 2012/
Dec. 5, 2012 - Dec. 28, 2012 US$13.000 Rp125.992
14 Sept. 2012 – 22 Oct. 2012/
Sept. 14, 2012 - Oct. 22, 2012
28 Nov. 2012 - 28 Des. 2012/
Nov. 28, 2012 - Dec. 28, 2012 US$14.000 Rp135.599
14 Sept. 2012 - 28 Sept. 2012/
Sept. 14, 2012 - Sept. 28, 2012
28 Nov. 2012 - 14 Des. 2012/
Rupiah, Kecuali Dinyatakan Lain)
17. INSTRUMEN KEUANGAN DERIVATIF (lanjutan) 17. DERIVATIVE FINANCIAL INSTRUMENTS
(continued)
Perusahaan (lanjutan) The Company (continued)
h. Perusahaan memperoleh fasilitas foreign exchange line dari PT Bank Mandiri (Persero) Tbk, dimana PT Bank Mandiri (Persero) Tbk setuju memberikan fasilitas transaksi forward dan mata uang lainnya dengan jumlah maksimum sebesar US$50.000 pada tahun 2013 dan 2012. Fasilitas ini akan berakhir pada tanggal 27 September 2014.
h. The Company obtained a foreign exchange line facility from PT Bank Mandiri (Persero) Tbk whereby PT Bank Mandiri (Persero) Tbk agreed to provide forward and other currency transaction facilities with a maximum amount of US$50,000 in 2013 and 2012, respectively. This facility will expire on September 27, 2014.
Sehubungan dengan fasilitas di atas, Perusahaan melakukan transaksi-transaksi berikut:
In connection with the above facility, the Company made the following transactions:
Periode awal kontrak/ Contract beginning period
Tanggal-tanggal penyelesaian/ Settlement dates
Perusahaan menerima/ The Company receives
Perusahaan membayar/ The Company pays 20 Sep. 2012 – 15 Des. 2012/
Sep 20, 2012 - Dec 15, 2012
7 Des. 2012 – 17 Des. 2012/
Dec. 7, 2012 – Dec.17, 2012 US$4,000 Rp38.727
11 Sep. 2012 – 15 Des. 2012/
Sep 11, 2012 - Dec 20, 2012
14 Nop. 2012 – 17Des. 2012/
Nov. 14, 2012 – Dec.17, 2012 US$7,000 Rp67.711
28 Agt. 2012 – 20 Sept. 2012/
Aug 28, 2012 - Sept 20, 2012
24 Okt. 2012 – 7 Des. 2012/
Oct. 24, 2012 – Dec. 7, 2012 US$6,000 Rp57.903
18 Juni 2012 – 28 Agt 2012/
June 18, 2012 - Aug 28, 2012
5 Sept 2012 – 24 Okt. 2012/
Sept 5, 2012 – Oct. 24, 2012 US$21,000 Rp200.420
15 Mei 2012 – 11 Juli 2012/
May15, 2012 - July 11, 2012
1 Agt 2012 – 14 Sept. 2012/
Aug 9, 2012 – Sept 14, 2012 US$26,000 Rp247.874
16 Apr. 2012 – 28 Juni 2012/
Apr.16, 2012 - June 28, 2012
3 Juli 2012 – 10 Sep. 2012/
July 3, 2012 – Sep 10, 2012 US$40,000 Rp376.254
7 Mar. 2012 – 30 Mei 2012/
Mar.7, 2012 - May 30, 2012
4 Juni 2012 – 13 Agt. 2012/
June 4, 2012 – Aug 13, 2012 US$31,000 Rp288.338
7 Feb. 2012 - 26 April 2012/
Feb.7, 2012 - April 26, 2012
1 Mei 2012 - 24 Juli 2012/
May 1, 2012 – July 24, 2012 US$48,000 Rp441.995
16 Jan. 2012 - 27 March 2012/
Jan.16, 2012 - March 27, 2012
3 April 2012 - 27 June 2012/
(continued)
Perusahaan (lanjutan) The Company (continued)
i. Perusahaan memperoleh fasilitas foreign
exchange dari PT Danareksa (Persero)
(Danareksa) dimana Danareksa setuju untuk memberikan fasilitas transaksi spot, forward, swap dan option dengan jumlah maksimum masing-masing sebesar US$40.000. Fasilitas ini akan berakhir pada tanggal 18 Agustus 2014.
i. The Company obtained a foreign exchange
facility from PT Danareksa (Persero)
(Danareksa) whereby Danareksa agreed to provide transaction facilities of spot, forward and option with a maximum amount of US$40,000. This facility will expire on August 18, 2014.
Sehubungan dengan fasilitas di atas, Perusahaan melakukan transaksi-transaksi berikut:
In connection with the above facility, the Company made the following transactions:
Periode awal kontrak/ Contract beginning period
Tanggal-tanggal penyelesaian/ Settlement dates
Perusahaan menerima/ The Company receives
Perusahaan membayar/ The Company pays 9 Agt. 2012 - 16 Agt 2012/
Aug 9, 2012 - Aug 16, 2012
3 Okt. 2012 – 15 Okt. 2012/
Oct. 3, 2012 – Oct 15, 2012 US$5,000 Rp47.884
5 Juli. 2012 - 16 Agt 2012/
July 5, 2012 - Aug 16, 2012
11 Sept. 2012 - 15 Okt. 2012/
Sept. 11, 2012 - Oct 15, 2012 US$19,000 Rp181.469
29 Mei. 2012 - 18 Juli 2012/
May 29, 2012 - July 18, 2012
9 Agt 2012 - 21 Sept 2012/
Aug 9, 2012 - Sept 21, 2012 US$11,000 Rp105.259
17 Apr. 2012 - 07 Juni 2012/
Apr 17, 2012 - June 07, 2012
10 July 2012 - 16 Agt 2012/
July 10, 2012 - Aug 16, 2012 US$10,000 Rp93.799
7 Mar. 2012 - 29 Mei 2012/
Mar.7, 2012 - May 29, 2012
4 Juni 2012 - 9 Agt 2012/
June 4, 2012 - Aug 9, 2012 US$15,000 Rp139.879
8 Feb. 2012 - 27 April 2012/
Feb.8, 2012 - April 27, 2012
1 Mei 2012 - 25 Juli 2012/
May 1, 2012 - July 25, 2012 US$26,000 Rp239.446
18 Jan. 2012 - 29 March 2012/
Jan.18, 2012 - March 29, 2012
11 April 2012 - 28 June 2012/
April 11, 2012 - June 28, 2012 US$31,000 Rp284.120
j. Perusahaan memperoleh fasilitas foreign exchange dari PT Bank Negara Indonesia (Persero) Tbk dengan jumlah maksimum masing-masing sebesar US$50.000 pada tahun 2013 dan 2012. Fasilitas ini akan berakhir pada tanggal 2 Mei 2014.
j. The Company obtained a foreign exchange facility from PT Bank Negara Indonesia (Persero) Tbk for a maximum facility of US$50,000 in 2013 and 2012, respectively. This facility will expire on May 2, 2014.
Sehubungan dengan fasilitas di atas, Perusahaan melakukan transaksi-transaksi berikut:
In connection with the above facility, the Company made the following transactions:
Rupiah, Kecuali Dinyatakan Lain)
17. INSTRUMEN KEUANGAN DERIVATIF (lanjutan) 17. DERIVATIVE FINANCIAL INSTRUMENTS
(continued)
Perusahaan (lanjutan) The Company (continued)
Periode awal kontrak/ Contract beginning period
Tanggal-tanggal penyelesaian/ Settlement dates
Perusahaan menerima/ The Company receives
Perusahaan membayar/ The Company pays 17 September 2012/
September 17, 2012
3 Desember 2012/
December 3, 2012 US$1,000 Rp9.560
9 Agt. 2012 – 17 Sept. 2012/
Aug. 9, 2012 – Sept. 17, 2012 2 Okt. 2012 – 3 Des. 2012/ Oct. 2, 2012 – Dec 3, 2012 US$11,000 Rp105.502
9 Agt. 2012 – 30 Agt. 2012/
Aug. 9, 2012 – Aug. 30, 2012 2 Okt. 2012 – 30 Okt. 2012/ Oct. 2, 2012 – Oct 30, 2012 US$10,000 Rp95.942
7 Juni. 2012 – 08 Juni 2012/
June 7, 2012 - June 08, 2012
15 Agt. 2012 - 23 Agt 2012/
Aug. 15, 2012 – Aug 23, 2012 US$4,000 Rp38.235
13 Apr. 2012 – 08 Juni 2012/
Apr.13, 2012 - June 08, 2012
6 Juli 2012 - 23 Agt 2012/
July 6, 2012 – Aug 23, 2012 US$6,000 Rp56.771
22 Mar. 2012 – 25 April 2012/
Mar.22, 2012 - April 25, 2012
22 Juni 2012 - 18 Juli 2012/
June 22, 2012 – July 18, 2012 US$3,000 Rp27.810
9 Feb. 2012 - 25 April 2012/
Feb. 9, 2012 - April 25, 2012
4 Mei 2012 - 18 Juli 2012/
May 4, 2012 – July 18, 2012 US$12,000 Rp110.059
19 Jan. 2012 - 22 March 2012/
Jan.19, 2012 - March 22, 2012
16 April 2012 - 22 June 2012/
April 16, 2012 - June.22, 2012 US$13,000 Rp118.881
k. Pada tanggal 29 Mei 2012, Perusahaan memperoleh fasilitas foreign exchange dari PT Bank Central Asia Tbk, dimana PT Bank Central Asia Tbk setuju untuk memberikan fasilitas transaksi tom, tod, spot, dan forward dengan jumlah maksimum sebesar US$30.000. Fasilitas ini akan berakhir pada tanggal 29 Mei 2014.
Sehubungan dengan fasilitas di atas, Perusahaan melakukan transaksi-transaksi berikut:
k. On May 29, 2012 the Company obtained a foreign exchange facility from PT Bank Central Asia Tbk whereby PT Bank Central Asia Tbk agreed to provide transaction facilities of tom, tod, spot, and forward with a maximum amount of US$30,000. This facility will expire on May 29, 2014
In connection with the above facility, the Company made the following transactions:
Periode awal kontrak/ Contract beginning period
Tanggal-tanggal penyelesaian/ Settlement dates
Perusahaan menerima/ The Company receives
Perusahaan membayar/ The Company pays 17 Sept. 2012 – 26 Sept. 2012/
Sept. 17, 2012 – Sept. 26, 2012 3 Des. 2012 – 13 Des. 2012/ Dec. 3, 2012 – Dec 13, 2012 US$10,000 Rp96.453
30 Agt. 2012 – 26 Sept. 2012/
Aug. 31, 2012 – Sept. 26, 2012 1 Nop. 2012 – 13 Des. 2012/ Nov. 1, 2012 – Dec 13, 2012 US$25,000 Rp241.408
29 Agt. 2012 – 26 Sept. 2012/
Aug. 29, 2012 – Sept. 26, 2012 25 Okt. 2012 – 13 Des. 2012/ Oct. 25, 2012 – Dec 13, 2012 US$30,000 Rp289.600
29 Agt. 2012 – 31 Agt. 2012/
Aug. 29, 2012 – Aug. 31, 2012 25 Okt. 2012 – 2 Nov. 2012/ Oct. 25, 2012 – Nov 2, 2012 US$7,000 Rp67.536 l. Perusahaan memperoleh fasilitas foreign
exchange dari PT Bank Rakyat Indonesia (Persero) Tbk, dimana PT Bank Rakyat Indonesia (Persero) Tbk setuju untuk memberikan fasilitas transaksi tom, tod, spot
dan forward dengan jumlah maksimum
sebesar US$50.000. Fasilitas ini akan berakhir pada tanggal 12 Juni 2014.
l. The Company obtained a foreign exchange facility from PT Bank Rakyat Indonesia (Persero) Tbk whereby PT Bank Rakyat Indonesia (Persero) Tbk agreed to provide transaction facilities of tom, tod, spot and forward with a maximum amount of US$50,000. This facility will expire on June 12, 2014.
(continued)
Perusahaan (lanjutan) The Company (continued)
m. Perusahaan memperoleh fasilitas foreign exchange dari The Bank of Tokyo-Mitsubishi UFJ dengan risiko kredit maksimum sebesar US$3.500. Fasilitas ini akan berakhir pada tanggal 14 Maret 2014.
n. Perusahaan memperoleh fasilitas foreign exchange dari The Bank of Tokyo-Mitsubishi UFJ dengan risiko kredit maksimum sebesar US$3.500. Fasilitas ini akan berakhir pada tanggal 14 Maret 2014.
m. The Company obtained a foreign exchange facility from The Bank of Tokyo-Mitsubishi UFJ with a maximum credit risk of US$3,500, respectively. This facility will expire on March 14, 2014.
n. The Company obtained a foreign exchange facility from The Bank of Tokyo-Mitsubishi UFJ with a maximum credit risk of US$3,500, respectively. This facility will expire on March 14, 2014
Entitas Anak - PT KWT The Subsidiary - PT KWT
o. PT KWT memperoleh fasilitas transaksi forward dari PT Bank Permata Tbk dengan jumlah maksimum sebesar US$20.000 pada tanggal 25 November 2011. Fasilitas ini akan berakhir pada tanggal 16 September 2012.
o. The KWT obtained a forward transaction facility from PT Bank Permata Tbk with a maximum amount of US$20,000 on November 25, 2011. The facility will expire on September 16, 2012.
Sehubungan dengan fasilitas di atas, PT KWT melakukan transaksi-transaksi berikut:
In connection with the above facility, PT KWT made the following transactions:
Periode awal kontrak/ Contract beginning period
Tanggal-tanggal penyelesaian/ Settlement dates
Perusahaan menerima/ The Company receives
Perusahaan membayar/ The Company pays 27 September 2012/ September 27, 2012 19 Desember 2012/ December 19, 2012 US$750 Rp7.276 30 Aug. 2012 - 31 Aug. 2012/ Aug. 30, 2012 - Aug 31, 2012 9 November 2012/ November 9, 2012 US$3,105 Rp30.077 3 Juli 2012 - 24 Juli 2012/ July 3, 2012 - July 24, 2012 25 Sept. 2012 - 12 Okt. 2012/
Sept. 25, 2012 - Oct. 12, 2012 US$3,000 Rp28.754
20 Juni 2012 - 26 Juni 2012/
June 20, 2012 - June 26, 2012
18 Sept. 2012 - 25 Sept. 2012/
Sept. 18, 2012 - Sept. 25, 2012 US$6,526 Rp62.684
22 Mei 2012 - 30 Mei 2012/ May 22, 2012 - May 30, 2012 16 August 2012/ August 16, 2012 US$8,126 Rp77.309 10 April 2012 - 24 April 2012/ April 10, 2012 - April 24, 2012 1 Juni 2012 - 11 Juli 2012/
June 1, 2012 - July 11, 2012 US$8,811 Rp81.618
6 Mar. 2012 - 19 Mar. 2012/
Mar. 6, 2012 - Mar. 19, 2012
2 April 2012 - 27 April 2012/
April 2, 2012 - April 27, 2012 US$3,390 Rp31.159
8 Feb. 2012 - 29 Feb. 2012/
Feb. 8, 2012 - Feb. 29, 2012
1 Mar. 2012 - 13 Mar. 2012/
Mar. 1, 2012 - Mar. 13, 2012 US$4,200 Rp38.293
p. PT KWT memperoleh fasilitas transaksi forward dari PT Bank ANZ Indonesia dengan jumlah maksimum sebesar US$2.500 pada tahun 2012. Fasilitas ini akan berakhir pada tanggal 14 November 2013.
p. The KWT obtained a forward transaction facility from PT Bank ANZ Indonesia with a maximum amount of US$2,500 in 2012. The facility will expire on November 14, 2013.
Rupiah, Kecuali Dinyatakan Lain)
17. INSTRUMEN KEUANGAN DERIVATIF (lanjutan) 17. DERIVATIVE FINANCIAL INSTRUMENTS
(continued)
Entitas Anak - PT KWT (lanjutan) The Subsidiary - PT KWT (continued)
Periode awal kontrak/ Contract beginning period
Tanggal-tanggal penyelesaian/ Settlement dates
Perusahaan menerima/ The Company receives
Perusahaan membayar/ The Company pays 30 Agustus 2012/ August 30, 2012 9 November 2012/ November 9, 2012 US$2,000 Rp19.370 3 Juli 2012 - 24 Juli 2012/ July 3, 2012 - July 24, 2012 25 Sept. 2012 - 12 Okt. 2012/
Sept. 25, 2012 - Oct. 12, 2012 US$2,500 Rp23.919
22 Mei 2012/ May 22, 2012 16 Agustus 2012/ August 16, 2012 US$1,250 Rp11.828 11 April 2012 - 12 April 2012/ April 11, 2012 - April 12, 2012 10 Juli 2012 - 11 Juli 2012/
July 10, 2012 - July 11, 2012 US$6,000 Rp55.613
7 Maret 2012/ March 7, 2012 3 April 2012/ April 3, 2012 US$500 Rp4.598 19 Januari 2012/ January 19, 2012 24 Februari 2012/ February 24, 2012 US$500 Rp4.547
q. PT KWT memperoleh fasilitas transaksi forward dari PT Danareksa (Persero) dengan jumlah maksimum sebesar US$15.000 pada tahun 2012. Fasilitas ini akan berakhir pada tanggal 21 Desember 2013.
q. The KWT obtained a forward transaction facility from PT Danareksa (Persero) with a maximum amount of US$15,000 in. The facility will expire on December 21, 2013.
Sehubungan dengan fasilitas di atas, PT KWT melakukan transaksi-transaksi berikut:
In connection with the above facility, PT KWT made the following transactions:
Periode awal kontrak/ Contract beginning period
Tanggal-tanggal penyelesaian/ Settlement dates PT KWT menerima/ PT KWT receives PT KWT membayar/ PT KWT pays 3 Juli 2012 - 17 Juli 2012/ July 3, 2012 - July 17, 2012 25 Sept. 2012 - 9 Okt. 2012/
Sept. 25, 2012 - Oct. 9, 2012 US$4,000 Rp38.236
26 Juni 2012/ June 26, 2012 25 September 2012/ September 25, 2012 US$1,000 Rp9.617 22 Mei 2012 - 29 Mei 2012/ May 22, 2012 - May 29, 2012 16 Agt. 2012/ Aug. 16, 2012 US$4,450 Rp42.317 12 April 2012/ April 12, 2012 10 Juli 2012/ July 10, 2012 US$500 Rp4.634 7 Mar. 2012 - 9 Mar. 2012/ Mar. 7, 2012 - Mar. 9, 2012 14 Mar. 2012 - 23 April 2012/
Mar. 14, 2012 - April 23, 2012 US$1,200 Rp11.024
8 Feb. 2012 - 28 Feb. 2012/
Feb. 8, 2012 - Feb. 28, 2012
1 Mar. 2012 - 9 Mar. 2012/
Mar. 1, 2012 - Mar. 9, 2012 US$600 Rp5.425
19 Januari 2012/
January 19, 2012
2 Maret 2012/
Akun ini terdiri dari: This account consists of:
a. Pajak dibayar di muka a. Prepaid taxes
30/09/2013 31/12/2012
Pajak Pertambahan Nilai 21.677 11.614 Value -Added Tax
b. Estimasi tagihan pajak b. Estimated claims for tax refund
30/09/2013 31/12/2012
Tahun berjalan Current year
Perusahaan 19.026 25.579 The Company
Entitas Anak 913 1.187 Subsidiaries
Tahun sebelumnya Previous years
Perusahaan 22.818 40.077 The Company
Entitas Anak 2.576 1.389 Subsidiaries
Sub-Total 45.333 68.232 Sub-total
Pajak Pertambahan Nilai 16.023 8.725 Value-Added Tax
Total 61.356 76.957 Total
c. Utang pajak c. Taxes payable
30/09/2013 31/12/2012
Pajak Penghasilan: Income taxes
Pasal 21 1.220 2.014 Article 21 Pasal 22 239 380 Article 22 Pasal 23/26 3.831 711 Article 23/26 Pasal 25 1.118 489 Article 25 Pasal 29 3.935 2.423 Article 29 Pasal 4(2) 4 4.261 Article 4(2)
Pajak Pertambahan Nilai 22.502 18.326 Value -Added Tax Pajak Daerah dan retribusi 961 889 Regional tax and retribution
Rupiah, Kecuali Dinyatakan Lain)
18. PERPAJAKAN 18. TAXATION
d. Beban (manfaat) pajak d. Tax expense (benefit)
2013 2012
Beban pajak kini Current tax expenses
Perusahaan - - The Company
Entitas Anak 11.956 15.314 Subsidiaries
Sub-total 11.956 15.314 Sub-total
Beban (manfaat) pajak tangguhan Deferred tax expenses (benefit)
Perusahaan (10.843) (4.258) The Company
Entitas Anak (662) (4.642) Subsidiaries
Sub-total (11.505) (8.900) Sub-total
Beban pajak, neto 451 6.414 Tax expenses, net
e. Pajak kini e. Current tax
Rekonsiliasi antara laba sebelum beban (manfaat) pajak dan estimasi rugi fiskal Perusahaan adalah sebagai berikut:
The reconciliation between profit before tax expense (benefit) and the Company‟s estimated tax loss is as follows:
2013 2012
Laba (rugi) sebelum beban (manfaat) Profit (loss) before tax expense (benefit) pajak perusahaan (7.448) (34.005) of the Company
Beda temporer Temporary differences
Penyisihan (pemulihan) penurunan nilai Provision for (recovery of) decline in value persediaan dan persediaan usang of inventory and inventory obsolescence, net Penyusutan dan laba/rugi penjualan Depreciation and gain/loss from sale of Aktiva tetap 1.932 5.054 fixed assets Penurunan (pemulihan) nilai piutang, neto (7.210) (866) Impairment (recovery) of receivables, net Amortisasi biaya emisi efek ekuitas 1.433 (1.736) Amortization of stock issuance costs Imbalan kerja 2.159 2.913 employees' benefits Bagian atas laba neto bersih Entitas Anak Share in net profit of the Subsidiaries dan Asosiasi (29.297) (32.401) and Associaties
e. Pajak kini (lanjutan) e. Current tax (continued)
2013 2012
Beda tetap Permanent differences
Beban yang tidak dapat dikurangkan 754 1.418 Non-deductable expenses
Beban bunga 1.541 4.225 Interest expense
Beban program tanggung jawab Corporate oscial responsibility
sosial dan lingkungan (244) (357) expenses
Penghasilan bunga yang telah dikenakan Interest income already subject to
pajak final (1.653) (4.400) final income tax
Pendapatan yang telah dibebankan pajak Interest income already subject to
penghasilan final 350 (13.290) final income tax
Imbalan perawatan kesehatan pasca kerja - - Post-retirement healthcare benefit
Sub-total 748 (12.404) Sub-total
Estimasi laba kena pajak (rugi fiskal) (37.682) (73.445) Estimated taxable income (tax loss)
Kompensasi rugi fiskal (80.794) (1.083) Tax loss carry forward
Estimasi laba fiskal setelah Estimated tax profit after compensation
kompensasi laba fiskal (118.476) (74.528) of tax profit carry forward
Estimasi beban pajak kini dan tagihan pajak penghasilan adalah sebagai berikut:
The estimated current tax expense and claims for tax refund are as follows:
2013 2012
Estimasi laba kena pajak - Perusahaan - - Estimated taxable income - the Company Beban pajak kini - Perusahaan - - Current tax expense - the Company Beban pajak kini - Perusahaan (dalam Dolar AS) - - Current tax expense - the Company (in US Dollar)
Pembayaran pajak penghasilan di muka Prepayments of income taxes
Pajak penghasilan pasal 22 220.350 226.366 Income tax article 22 Pajak penghasilan pasal 23 596 1.020 Income tax article 23 Pajak penghasilan pasal 25 - 45.406 Income tax article 25
Sub-total 220.945 272.792 Sub-total
Estimasi tagihan pajak penghasilan 220.945 272.792 Estimated claims ofr tax refund
Estimasi tagihan pajak penghasilan Estimated claims ofr tax refund
Rupiah, Kecuali Dinyatakan Lain)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
e. Pajak kini (lanjutan) e. Current tax (continued)
Sehubungan dengan perubahan mata uang penyajian laporan keuangan efektif 1 Januari 2012, Perusahaan dan Entitas Anak yang mata uang fungsionalnya adalah Dolar AS belum mengajukan ijin pembukuan Dolar AS untuk keperluan pelaporan dan perhitungan kewajiban perpajakannya, sehingga kewajiban perpajakannya dihitung berdasarkan pembukuan Rupiah yang disusun dengan metode yang sama dengan sebelum tahun 2012.
In relation to the change in the reporting currency effective January 1, 2012, the Company and Subsidiaries having US Dollar functional currency have not yet applied for permit to use US Dollar book-keeping for tax reporting and computation of tax liabilities and therefore computed the tax liabilities based on Rupiah book-keeping which were prepared using the same method as the year before 2012.
f. Pajak tangguhan f. Deferred tax
Rincian beban (manfaat) pajak tangguhan adalah sebagai berikut:
The details of deferred tax expense (benefit) are as follows:
30/09/2013 30/09/2012
Pengaruh pajak atas beda temporer The effect of temporary differences
pada tarif pajak yang berlaku: at the prevailling tax rates:
Perusahaan The Company
Cadangan kerugian penurunan Provision for impairment (recovery of)
(pemulihan) nilai piutang, neto (1.802) 217 losses on receivables, net
Penyisihan (pemulihan) penurunan Provision for (recovery of) decline
nilai persediaan dan persediaan in value of inventory and inventory
usang, neto - - obsolescence, net
Biaya emisi efek ekuitas (358) 434 Stock issuance cost
Imbalan kerja 410 (820) Employee benefit
Penyusutan 483 (1.330) Depreciation
Rugi fiskal 12.110 - Fiscal loss
Sub-total 10.843 (1.499) Sub-total
Entitas Anak The Subsidiaries
Cadangan kerugian penurunan Provision for impairment (recovery of)
(pemulihan) nilai piutang, neto 64 2 losses on receivables, net
Penyisihan (pemulihan) penurunan Provision for (recovery of) decline
nilai persediaan dan persediaan in value of inventory and inventory
usang, neto (17) 28 obsolescence, net
Imbalan kerja (26) (196) Employee benefit
Penyusutan 1.543 164 Depreciation
Rugi fiskal - - Fiscal loss
Lain-lain (23.912) (3.140) Others
Sub-total (22.348) (3.142) Sub-total
18. TAXATION (continued)
f. Pajak tangguhan (lanjutan) f. Deferred tax (continued)
Pengaruh pajak atas beda temporer antara pelaporan komersial dan pajak adalah sebagai berikut:
The tax effects of temporary differences between accounting and tax reporting are as follows:
30/09/2013 31/12/2012
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Cadangan kerugian penurunan nilai Allowance for doubtful accounts
piutang, neto 20.387 1.858
Penyisihan penurunan nilai Allowance for decline in value of inventory
persediaan 1.032
Penyisihan persediaan usang 10.618 851 Allowance for inventory obsolencence Biaya emisi efek ekuitas 20.903 1.142 Stock issuance cost Liabilitas kesejahteraan karyawan 37.494 5.982 Estimated liabilities for employee benefits
Rugi fiskal (243) 20.739 Fiscal loss
Liabilitas pajak tangguhan Deferred tax liability
Aset tetap (69.297) (15.128) Fixed assets
Asset (liabilitas) pajak tangguhan, neto 19.862 16.476 Deferred tax assets (liability), net 30/09/2013 31/12/2012
Entitas Anak Subsidiaries
Aset pajak tangguhan Deferred tax assets
PT KHI Pipe Industries 1.646 1.018 PT KHI Pipe Industries PT Krakatau Daya Listrik (313) 736 PT Krakatau Daya Listrik PT Merarus Jaya Iron & Steel 1.945 1.145 PT Merarus Jaya Iron & Steel PT Krakatau Medika 502 501 PT Krakatau Medika PT Krakatau Industrial Estate Cilegon 156 121 PT Krakatau Industrial Estate Cilegon PT Krakatau Daya Tirta - 10 PT Krakatau Daya Tirta PT Krakatau Bandar Samudera - 80 PT Krakatau Bandar Samudera
Total 3.936 3.611 Total
Liabilitas pajak tangguhan Deferred tax liabilities
PT Krakatau Wajatama (7.717) (1.790) PT Krakatau Wajatama PT Krakatau Information Technology (211) (242) PT Krakatau Information Technology PT Krakatau Bandar Samudera 90 - PT Krakatau Bandar Samudera PT Krakatau Tirta Industi (108) (107) PT Krakatau Tirta Industi
Total (7.946) (2.139) Total
Aset pajak tangguhan konsolidasi, neto 23.798 20.087 Consolidated deferred tax assets, net Liabilitas pajak tangguhan konsolidasi, neto (7.946) (2.139) Consolidated deferred tax liabilities, net
Rupiah, Kecuali Dinyatakan Lain)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
f. Pajak tangguhan (lanjutan) f. Deferred tax (continued)
Aset pajak tangguhan (selain akumulasi rugi fiskal) dan liabilitas pajak tangguhan yang berasal dari perbedaan metode atau dasar yang digunakan untuk tujuan pencatatan menurut pelaporan akuntansi dan pajak, terutama terdiri dari penyusutan aset tetap, cadangan kerugian penurunan nilai piutang, penyisihan penurunan nilai persediaan, penyisihan persediaan usang dan provisi untuk imbalan kerja. Perbedaan pada dasar pencatatan aset tetap adalah karena adanya perbedaan taksiran masa manfaat aset dan metode penyusutan untuk tujuan pelaporan akuntansi dan pajak. Perbedaan pada dasar cadangan kerugian penurunan nilai piutang, penyisihan penurunan nilai persediaan, penyisihan persediaan usang, biaya emisi efek ekuitas dan provisi untuk imbalan kerja karena adanya perbedaan waktu pengakuan beban untuk tujuan pelaporan akuntansi dan pajak.
Deferred tax assets (other than accumulated fiscal losses) and deferred tax liabilities arose from the differences in the methods or basis used for accounting and tax reporting purposes, which mainly consist of depreciation on fixed assets, allowance for impairment losses on receivables, allowance for decline in value of inventory, allowance for inventory obsolescence and provision for employee benefits. The difference in the basis of recording of fixed assets is due to the differences in the estimated useful lives of the assets and depreciation method used for accounting and tax reporting purposes. The difference in the basis of allowance for impairment losses on receivables, allowance for decline in value of inventory, allowance for inventory obsolescence, stock issuance cost and provision for employee benefits is due to the difference in the timing of recognition of expenses for accounting and tax reporting purposes.
Manajemen Perusahaan dan Entitas Anak berpendapat bahwa aset pajak tangguhan dapat direalisasi.
The management of the Company and Subsidiaries is of the opinion that deferred tax assets are recoverable.
Rekonsiliasi antara beban (manfaat) pajak yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba akuntansi sebelum beban (manfaat) pajak dan beban pajak neto seperti yang dilaporkan dalam laporan laba rugi komprehensif konsolidasian interim adalah sebagai berikut:
The reconciliation between tax expense (benefit) computed using the prevailing tax rates on the accounting income before tax expense (benefit) and the net tax expense as reported in the interim consolidated statements of comprehensive income is as follows:
30/09/2013 30/09/2012
Laba sebelum beban (manfaat) pajak Perusahaan (7.448) (34.005) Income before tax expense (benefit) of the company
Beban (manfaat) pajak dengan tarif pajak yang berlaku (1.862) (8.501) Tax expense (benefit) computed using the prevailing tax rate
Pengaruh pajak atas beda tetap 187 (3.101) Tax effect of permanent differences