Besarnya imbalan pasca-kerja dihitung berdasarkan peraturan yang berlaku, yakni Undang- Undang No. 13 Tahun 2003. Tidak terdapat pendanaan khusus yang disisihkan sehubungan dengan imbalan pasti pasca-kerja tersebut.
The amount of post-employment benefits is determined based on Law No. 13 Year 2003. No funding of the benefits has been made to date.
Perhitungan aktuaria terakhir atas cadangan imbalan pasti pasca-kerja dilakukan oleh PT Prima Aktuaria, aktuaris independen, dalam laporannya di 2012.
The latest actuarial valuation report in 2012 on the defined-benefit post-employment reserve was from PT Prima Aktuaria, an independent actuary.
Jumlah karyawan yang berhak atas imbalan pasti pasca-kerja tersebut sebanyak 32 karyawan (tidak diaudit) masing-masing pada tanggal 31 Maret 2012 dan 31 Desember 2011 dan 30 karyawan (tidak diaudit) pada tanggal 31 Desember 2010.
Number of eligible employees is 32 (unaudited) as of March 31, 2012 and December 31, 2011, respectively, and 30 (unaudited) as of December 31, 2010.
Rekonsiliasi antara nilai kini cadangan imbalan pasti yang tidak didanai dengan jumlah cadangan imbalan pasti pasca-kerja pada laporan posisi keuangan adalah sebagai berikut:
Reconciliation of the present value of unfunded defined-benefit reserve to the amount of defined post-employment benefits reserve presented in the statements of financial position is as follows:
31 Maret/
March 31,
2012 2011 2010 2009
Rp '000 Rp '000 Rp '000 Rp '000
Nilai kini cadangan imbalan pasti yang Present value of unfunded defined-benefit tidak didanai 301.62711.607.070 154.703 121.636 reserve
Kerugian aktuarial yang tidak diakui (989.893) (136.475) (28.334) (19.112) Unrecognized actuarial loss
Cadangan imbalan pasti pasca-kerja 10.617.177 165.152 126.369 102.524 Defined post-employment benefits reserve 31 Desember/December 31
Berikut adalah rincian beban imbalan pasti pasca-kerja:
Defined post-employment benefits expense consists of the following:
31 Maret/
March 31,
2012 2011 2010 2009
Rp '000 Rp '000 Rp '000 Rp '000
Beban jasa kini 2.830.260 25.786 12.466 93.943 Current service costs Beban bunga 118.896 12.376 11.379 8.581 Interest costs
Kerugian amortisasi 5.131 621 - - Amortization of actuarial loss
Jumlah beban imbalan pasti pasca-kerja 2.954.287 38.783 23.845 102.524 Total defined-benefits post-employment expense 31 Desember/December 31
Beban imbalan pasti pasca-kerja sebagai berikut: Defined-benefit post-employment expense was allocated as follows: (Tidak Diaudit)/ (Unaudited) 2012 2011 2011 2010 2009 Rp '000 Rp '000 Rp '000 Rp '000 Rp '000
Biaya eksplorasi dan pertambangan Deferred exploration and
yang ditangguhkan (Catatan 10) 495.668 - - - - development costs (Note 10)
Beban umum dan administrasi General and administrative
(Catatan 24) 2.458.619 - 38.783 23.845 102.524 expenses (Note 24)
Jumlah 2.954.287 - 38.783 23.845 102.524 Total
31 Maret (Tiga Bulan)/
March 31 (Three Months)
31 Desember (Satu Tahun)/
December 31 (One Year)
Mutasi cadangan imbalan pasti pasca-kerja adalah sebagai berikut:
The movements in defined post-employment benefits reserve are as follows :
31 Maret/
March 31,
2012 2011 2010 2009
Rp '000 Rp '000 Rp '000 Rp '000
Defined post-employment benefits reserve at the Cadangan imbalan pasti pasca-kerja awal tahun 165.152 126.369 102.524 - beginning of the year
Beban imbalan pasti pasca-kerja selama Defined post-employment benefits expense during tahun berjalan 2.458.619 38.783 23.845 102.524 the year
Akuisisi entitas anak 7.993.406 - - - Acquisition of subsidiaries
Defined post-employment benefits reserve at the Cadangan imbalan pasti pasca-kerja akhir tahun 10.617.177 165.152 126.369 102.524 end of the year
31 Desember/December 31,
Asumsi-asumsi aktuarial utama yang digunakan dalam perhitungan imbalan pasti pasca-kerja adalah sebagai berikut:
Principal actuarial assumptions used in the valuation of the defined post-employment benefits are as follows:
31 Maret/ March 31,
2012 2011 2010
Tingkat diskonto 6,78% 7,14% 8 % Annual discount rate
Tingkat kenaikan gaji 8% 8% 6% Annual salary increase rate
Usia pensiun normal (tahun) 55 55 55 Normal retirement age (years)
31 Desember/December 31,
28. Pajak Penghasilan 28. Income Tax
Beban pajak Grup terdiri dari: The tax expense of the Group consists of the
following:
(Tidak Diaudit)/
(Unaudited)
2012 2011 2011 2010 2009
Rp '000 Rp '000 Rp '000 Rp '000 Rp '000
Pajak kini 35.546.035 - - - - Current tax
Pajak tangguhan (34.437.658) - (140.857) 26.278 1.112 Deferred tax
Jumlah 1.108.377 - (140.857) 26.278 1.112 Total
March 31 (Three Months) December 31 (One Year)
Pajak Kini Current Tax
Rekonsiliasi antara rugi sebelum pajak penghasilan menurut laporan laba rugi komprehensif dengan rugi kena pajak adalah sebagai berikut:
A reconciliation between loss before tax per statements of comprehensive loss and accumulated fiscal losses is as follows:
(Tidak Diaudit)/
(Unaudited)
2012 2011 2011 2010 2009
Rp'000 Rp'000 Rp'000 Rp'000 Rp'000
Laba sebelum pajak menurut laporan laba Income before tax per consolidated statements of rugi komprehensif konsolidasian 867.867.694 58.583 (1.225.792)(1.487.232) (607.394) comprehensive income
Laba sebelum pajak anak perusahaan - bersih (871.815.479) - - - - Income before tax of subsidiaries - net Laba sebelum pajak Induk Perusahaan (3.947.785) 58.583 (1.487.232) (1.225.792) (607.394) Income before tax of the Company
Perbedaan temporer: Temporary differences:
Beban imbalan pasti pasca-kerja 17.375 - 38.784 23.845 102.524 Defined benefit post-employment expense Penyisihan piutang ragu-ragu - bersih (78.814) - 3.234 75.580 - Provision for doubtful accounts - net Penurunan nilai persediaan dan Provision for decline in value of inventories
persediaan usang - - 262.710 - - and obsolescence
Sewa pembiayaan 42.673 - (42.673) - - Capital lease
(18.766) - 262.055 99.425 102.524
Perbedaan tetap: Permanent differences:
Denda pajak - - 173.486 514.131 36.153 Tax penalties
Sumbangan 600 - 6.392 - - Donations
Umum dan administrasi - - - 15.416 (21.794) General and administrative expenses Pendapatan bunga yang telah dikenakan Interest income already subjected to
pajak penghasilan final (60.007) - (3.494) (3.666) (4.830) final tax (59.407) - 176.384 525.881 9.529
Rugi fiskal sebelum kompensasi rugi fiskal Fiscal loss before application of tahun lalu (4.025.958) 58.583 (1.048.793) (600.486) (495.341) prior year's fiscal loss Kompensasi rugi fiskal tahun lalu Application of prior year's fiscal loss
2011 (1.048.793) - - - - 2011
2010 (600.486) (600.486) (600.486) - - 2010
2009 (495.341) (495.341) (495.341) (495.341) - 2009
Akumulasi rugi fiskal (6.170.578) (1.037.244) (2.144.620) (1.095.827) (495.341) Accumulated fiscal losses
March 31 (Three Months) December 31 (One Year)
31 Maret (Tiga Bulan)/ 31 Desember (Satu Tahun)/
Perusahaan memiliki saldo akumulasi rugi fiskal periode tiga bulan yang berakhir 31 Maret 2012 dan tahun-tahun yang berakhir 31 Desember 2011, 2010 dan 2009 sehingga tidak terdapat utang pajak penghasilan.
No provision for current income tax was recognized for the three-month period ended March 31, 2012 and for the years ended December 31, 2011, 2010 and 2009 since the Company is in fiscal loss position.
Pajak Tangguhan Deferred Tax
Dikreditkan Aset pajak Dikreditkan
(dibebankan) ke tangguhan (dibebankan) ke
laporan rugi entitas anak laporan rugi
komprehensif/ yang diakuisisi/ komprehensif/
Credited (charged) Deferred tax Credited (charged)
1 Januari/ to consolidated 31 Desember/ assets to consolidated 31 Maret/
January 1, statement of December 31, acquired statement of March 31,
2011 comprehensive loss 2011 subsidiary comprehensive loss 2012
Rp '000 Rp '000 Rp '000 Rp '000 Rp '000 Rp '000
Aset pajak tangguhan Deferred tax assets
Perusahaan The Company
Penyisihan untuk: Allowances for:
Penurunan nilai piutang (25.433) 45.137 19.704 - (19.704) - Doubtful accounts
Penurunan nilai persediaan Decline in value of inventories
dan persediaan usang - 65.678 65.678 - - 65.678 and obsolescence
Cadangan imbalan pasti Defined-benefit post-employment
pasca-kerja 577 40.711 41.288 - 4.344 45.632 reserve
(24.856) 151.526 126.670 - (15.360) 111.310
Entitas Anak - - - 2.799.918 3.327.034 6.126.952 The Subsidiary
Jumlah (24.856) 151.526 126.670 2.799.918 3.311.674 6.238.262 Total
Liabilitas pajak tangguhan Deferred tax liability
Perusahaan The Company
Sewa pembiayaan - (10.669) (10.669) - 10.669 - Capital lease
Entitas Anak - - - (722.919.561) (37.760.001) (760.679.562) The Subsidiary
Jumlah - (10.669) (10.669) (722.919.561) (37.749.332) (760.679.562) Total
Aset (liabilitas) pajak tangguhan -
Dibebankan ke Dibebankan ke laporan rugi laporan rugi komprehensif/ komprehensif/
Charged Charged
1 Januari/ to statements of 31 Desember/to statements of 31 Desember/
January 1, comprehensive December 31, comprehensive December 31,
2009 loss 2009 loss 2010
Rp '000 Rp '000 Rp '000 Rp '000 Rp '000
Aset pajak tangguhan Deferred tax assets
Penyisihan untuk: Allowances for:
Penurunan nilai piutang - (6.538) (6.538) (18.895) (25.433) Doubtful accounts
Cadangan imbalan pasti pasca- Defined-benefit post-employment
kerja 2.534 5.427 7.960 (7.383) 577 reserve
2.534 (1.112) 1.422 (26.278) (24.856)
Liabilitas pajak tangguhan Deferred tax liability
Sewa pembiayaan - - - Capital lease
Aset (liabilitas) pajak tangguhan -
bersih 2.534 (1.112) 1.422 (26.278) (24.856) Deferred tax asset (liabilities) - net
Sesuai dengan peraturan pajak yang berlaku, rugi fiskal dapat dikompensasikan dengan laba kena pajak untuk periode 5 tahun mendatang sejak terjadinya rugi fiskal tersebut. Namun demikian, manajemen berkeyakinan bahwa Perusahaan tidak akan dapat menghasilkan penghasilan kena pajak yang memadai terhadap akumulasi rugi fiskal. Aset pajak tangguhan yang tidak diakui atas rugi fiskal sebesar Rp 1.542.645 ribu, Rp 536.155 ribu dan Rp 273.957 ribu pada tanggal 31 Maret 2012, 31 Desember 2011 dan 2010.
According to tax regulations, fiscal losses can be carried forward and applied against the taxable income immediately within a period of five years after such fiscal losses were incurred. However, management believes that the Company will not be able to generate sufficient taxable income against which fiscal losses can be utilized. Unrecognized deferred tax assets on fiscal losses amounted to Rp 1,542,645 thousand, Rp 536,155 thousand and Rp 273,957 thousand as of March 31, 2012, December 31, 2011 and 2010, respectively. Rekonsiliasi antara rugi fiskal dan hasil perkalian
rugi akuntansi sebelum pajak menurut laporan rugi komprehensif dengan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between the fiscal losses and the amounts computed by applying the effective tax rates to loss before tax per statements of comprehensive loss is as follows:
(Tidak Diaudit)/
(Unaudited)
2012 2011 2011 2010 2009
Rp'000 Rp'000 Rp'000 Rp'000 Rp'000
Laba sebelum pajak menurut laporan laba Income before tax per consolidated statements of rugi komprehensif konsolidasian 867.867.694 58.583 (1.225.792)(1.487.232) (607.394) comprehensive income
Laba sebelum pajak anak perusahaan - bersih (871.815.479) - - - - Income before tax of subsidiaries - net
Laba sebelum pajak Induk Perusahaan (3.947.785) 58.583 (1.487.232) (1.225.792) (607.394) Income before tax of the Company
Penghasilan pajak dengan tarif pajak yang
berlaku (986.946) 14.646 (371.808) (306.448) (151.848) Tax benefit at effective tax rates
March 31 (Three Months) December 31 (One Year)
(Tidak Diaudit)/
(Unaudited)
2012 2011 2011 2010 2009
Rp'000 Rp'000 Rp'000 Rp'000 Rp'000
Pengaruh pajak atas perbedaan tetap Tax effect of permanent differences Denda pajak - - 43.372 128.533 9.038 Tax penalties
Sumbangan 150 - 1.598 - - Donations
Umum dan administrasi - - - 3.854 (5.449) General and administrative expenses Pendapatan bunga yang telah dikenakan - - Interest income already subjected to
pajak penghasilan final (15.002) - (874) (917) (1.208) final tax Jumlah - bersih (14.852) 44.096 131.470 2.382 Net
Jumlah (1.001.798) 14.646 (327.712) (174.978) (149.466) Subtotal Pajak tangguhan dari rugi fiskal yang
tidak diakui 1.006.493 (14.646) 262.198 150.122 123.836 Unrecognized deferred tax on fiscal loss Koreksi pajak tangguhan - - (75.343) 51.134 26.742 Correction of deferred tax
Beban pajak entitas anak 1.103.682 - - - - Tax expense of the subsidiary
Jumlah beban (penghasilan) pajak 1.108.377 - (140.857) 26.278 1.112 Total tax expense (benefit)
March 31 (Three Months) December 31 (One Year)
31 Maret (Tiga Bulan)/ 31 Desember (Satu Tahun)/
Perusahaan The Company
Pada tanggal 30 Desember 2010, Perusahaan menerima surat dari Direktorat Jenderal Pajak No. 00054/107/10/054/10, No. 00055/107/10/054/10 dan No. 00095/107/09/054/10, mengenai kekurangan pembayaran masa Pajak Pertambahan Nilai bulan Oktober 2009, Juli 2010 dan Agustus 2010 serta sanksi administrasi berupa denda masing-masing sebesar Rp 11.444 ribu, Rp 1.820 ribu dan Rp 1.119 ribu.
On December 30, 2010, the Company received letter from the Directorate General of Tax No. 00054/107/10/054/10, No. 00055/107/10/ 054/10 dan No. 00095/107/09/054/10, regarding underpayment in Value Added Tax for the months of October 2009, July 2010 and August 2010 and administrative penalties totaling to Rp 11,444 thousand, Rp 1,820 thousand and Rp 1,119 thousand, respectively.
Pada tanggal 25 Maret 2011, Perusahaan menerima surat dari Direktorat Jenderal Pajak No. 00028/107/09/054/11 mengenai kekurangan pembayaran masa Pajak Pertambahan Nilai bulan Juli 2009 serta sanksi administrasi berupa denda sebesar Rp 33.026 ribu.
On March 25, 2011, the Company received letter from the Directorate General of Tax No. 00028/ 107/09/054/11 regarding underpayment in Value Added Tax for the month of July 2009 and administrative penalties totaling to Rp 33,026 thousand.
Pada tanggal 28 Maret 2011, Perusahaan menerima surat dari Direktorat Jenderal Pajak No. 00029/107/09/054/11, No. 00030/107/09/054/11,
No. 00031/107/09/054/11 dan No. 00032/107/09/054/11, mengenai kekurangan
pembayaran Pajak Pertambahan Nilai bulan Agustus 2009, September 2009, Nopember 2009 dan Desember 2009 serta sanksi administrasi berupa denda masing-masing sebesar Rp 29.276 ribu, Rp 28.902 ribu, Rp 26.574 ribu dan Rp 41.325 ribu.
On March 28, 2011, the Company received letter from the Directorate General of Tax No. 00029/ 107/09/054/11, No. 00030/107/09/054/11, No. 00031/107/09/054/11 and No. 00032/ 107/09/054/11, regarding underpayment in Value Added Tax for the months of August 2009, September 2009, November 2009 and December 2009 and administrative penalties totaling to Rp 29,276 thousand, Rp 28,902
thousand, Rp 26,574 thousand and
Rp 41,325 thousand, respectively. Beban pajak berdasarkan Surat Tagihan Pajak
tersebut sejumlah Rp 173.486 ribu telah dibebankan pada laporan rugi komprehensif untuk tahun yang berakhir 31 Desember 2011.
Tax expense based on the Tax Claim Letter amounting Rp 173,486 thousand has been charged to statement of comprehensive loss for the year ended December 31, 2011.