Biaya dibayar di muka - pekerjaan dalam
17. INSTRUMEN KEUANGAN DERIVATIF (lanjutan) DERIVATIVE FINANCIAL INSTRUMENTS (continued)
Perusahaan (lanjutan) The Company (continued)
b. Perusahaan memperoleh fasilitas transaksi spot dan forward dari PT Bank Permata Tbk dengan jumlah risiko kredit maksimum masing-masing sebesar US$5.000 pada tahun 2014 dan 2013. Fasilitas ini akan berakhir pada tanggal 16 September 2014.
b. The Company obtained a spot and forward transaction facility from PT Bank Permata Tbk with a maximum credit risk amount amounting to US$5,000 in 2014 and 2013, respectively. This facility will expire on September 16, 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
29 April 2014 April 29, 2014 22 Mei 2014 May 22, 2014 US$1.000 Rp11.612 12 Feb. 2014 Feb. 12, 2014 3 April 2014 April 3, 2014 US$3.000 Rp36.633 14 Agt. 2013 - 20 Agt. 2013/ Aug. 14, 2013 - Aug. 20, 2013 4 Sept. 2013 - 6 Sept. 2013/
Sept. 4, 2013 - Sept. 6, 2013 US$2.000 Rp21.268
c. Perusahaan memperoleh fasilitas transaksi
forward dari PT Bank CIMB Niaga Tbk dengan jumlah maksimum masing-masing sebesar US$53.309 dan US$76.573 pada tahun 2014 dan 2013. Fasilitas ini akan berakhir pada tanggal 19 Februari 2015.
c. The Company obtained a forward transaction facility from PT Bank CIMB Niaga Tbk with a maximum amount of US$53,309 and US$76,573 in 2014 and 2013, respectively. The facility will expire on February 19, 2015.
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
15 Jan. 2014 - 14 Feb. 2014/ Jan. 15, 2014 - Feb. 14, 2014
3 Maret 2014 - 27 Maret 2014/
March 3, 2014 - March 27, 2014 US$18.000 Rp219.488 15 Jan. 2014 - 16 Jan. 2014/
Jan. 15, 2014 - Jan. 16, 2014
3 Maret 2014 - 12 Maret 2014/
Perusahaan (lanjutan) The Company (continued)
d. Perusahaan memperoleh fasilitas transaksi
foreign exchange dari PT Bank Danamon Indonesia Tbk dengan jumlah maksimum masing-masing sebesar US$5.000 pada tahun 2014 dan 2013. Fasilitas ini telah berakhir pada tanggal 7 Maret 2015.
d. The Company obtained a foreign exchange transaction facility from PT Bank Danamon Indonesia Tbk with a maximum amount of US$5,000 in 2014 and 2013, respectively. This facility has been expired on March 7, 2015.
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 Agt. 2013 - 21 Agt. 2013/ Aug. 20, 2013 - Aug. 21, 2013
5 Sept. 2013 - 10 Sept. 2013/
Sept. 5, 2013 - Sept. 10, 2013 US$8.000 Rp88.618
e. 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 2014 dan 2013. Fasilitas ini akan berakhir pada tanggal 27 September 2014.
e. 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 2014 and 2013, 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
24 April 2014 - 29 April 2014/ April 24, 2014 - April 29, 2014
8 Mei 2014 - 23 Mei 2014/
May 8, 2014 - May 23, 2014 US$3.000 Rp34.838 12 Feb. 2014/ Feb. 12, 2014 8 April 2014/ April 8, 2014 US$3.000 Rp36.651 15 Jan. 2014 - 12 Feb. 2014/ Jan. 15, 2014 - Feb. 12, 2014 5 Maret 2014 - 8 April 2014/
March 5, 2014 - April 8, 2014 US$6.000 Rp73.293 15 Jan. 2014 - 15 Jan. 2014/
Jan. 15, 2014 - Jan. 15, 2014
5 Maret 2014 - 5 Maret 2014/
March 5, 2014 - March 5, 2014 US$3.000 Rp36.642 14 Agt. 2013 - 21Agt. 2013/
Aug. 14, 2013 - Aug. 21, 2013
4 Sept. 2013 - 6 Sept. 2013/
17. INSTRUMEN KEUANGAN DERIVATIF (lanjutan) 17. DERIVATIVE FINANCIAL INSTRUMENTS (continued)
Perusahaan (lanjutan) The Company (continued)
f. 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 berakhir pada tanggal 15 Agustus 2014 dan sedang dalam proses perpanjangan.
f. 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 expired on August 15, 2014 and is still on process of extension.
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 12 Feb. 2014/ Feb. 12, 2014 10 April 2014/ April 10, 2014 US$3.000 Rp36.735 15 Jan. 2014 - 12 Feb. 2014/ Jan. 15, 2014 - Feb. 12, 2014 5 Maret 2014 - 10 April 2014/
March 5, 2014 - April 10, 2014 US$6.000 Rp73.115 15 Jan. 2014 - 15 Jan. 2014/
Jan. 15, 2014 - Jan. 15, 2014
5 Maret 2014 - 5 Maret 2014/
March 5, 2014 - March 5, 2014 US$1.000 Rp12.210 19 Agt. 2013 - 20 Agt. 2013/
Aug. 19, 2013 - Aug. 20, 2013
4 Sept. 2013 - 5 Sept. 2013/
Sept. 4, 2013 - Sept. 5, 2013 US$3.000 Rp32.428
g. Perusahaan memperoleh fasilitas foreign exchange dari PT Bank Negara Indonesia (Persero) Tbk dengan jumlah maksimum masing-masing sebesar US$50.000 pada tahun 2014 dan 2013. Fasilitas ini sedang dalam proses perpanjangan perjanjian kredit sampai dengan 2 Mei 2015.
g. The Company obtained a foreign exchange facility from PT Bank Negara Indonesia (Persero) Tbk for a maximum facility of US$50,000 in 2014 and 2013, respectively. This facility is on process for renewal credit facility agreement until May 2, 2015.
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
15 Agt. 2013 - 19 Agt. 2013/ Aug. 15, 2013 - Aug. 19, 2013
3 Sept. 2013 - 5 Sept. 2013/
Perusahaan (lanjutan) The Company (continued)
h. 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 Agustus 2014.
h. 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 August 29, 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
16 Jan. 2014/ Jan. 16, 2014 14 Maret 2014/ March 14, 2014 US$5.000 Rp61.225 13 Jan. 2014 - 16 Jan. 2014/ Jan. 13, 2014 - Jan. 16, 2014 20 Feb. 2014 - 14 Maret 2014/
Feb. 20, 2014 - March 14, 2014 US$8.000 Rp97.591
i. Perusahaan memperoleh fasilitas foreign exchange dari The Bank of Tokyo-Mitsubishi UFJ Ltd. dengan risiko kredit maksimum sebesar US$3.500. Fasilitas ini akan berakhir pada tanggal 14 Juni 2015.
i. The Company obtained a foreign exchange facility from The Bank of Tokyo-Mitsubishi UFJ Ltd. with a maximum credit risk of US$3,500, respectively. This facility will expire on June 14, 2015.
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
12 Feb. 2014 - 14 Feb. 2014/ Feb. 12, 2014 - Feb. 14, 2014
7 April 2014 - 14 April 2014/
April 7, 2014 - April 14, 2014 US$10.000 Rp121.943 13 Jan. 2014 - 12 Feb. 2014/
Jan. 13, 2014 - Feb. 12, 2014
3 Maret 2014 - 14 April 2014/
March 3, 2014 - March 14, 2014 US$33.000 Rp402.435 13 Jan. 2014 - 16 Jan. 2014/
Jan. 13, 2014 - Jan. 16, 2014
3 Maret 2014 - 13 Maret 2014/
March 3, 2014 - March 13, 2014 US$21.000 Rp256.302 16 Agt. 2013 - 16 Agt. 2013/
Aug. 16, 2013 - Aug. 16, 2013
5 Sept. 2013 - 5 Sept. 2013/
17. INSTRUMEN KEUANGAN DERIVATIF (lanjutan) 17. DERIVATIVE FINANCIAL INSTRUMENTS (continued)
Perusahaan (lanjutan) The Company (continued)
Entitas Anak - PT KWT The Subsidiary - PT KWT
j. 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 2014.
j. 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, 2014.
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 WT pays 9 Okt. 2013 - 17 Okt. 2013/ Oct. 9, 2013 - Oct. 17, 2013 15 Nov. 2013 - 27 Des. 2013/
Nov. 15, 2013 - Dec. 27, 2013 US$8.653 Rp100.132
k. PT KWT memperoleh fasilitas transaksi forward
dari PT Bank ANZ Indonesia dengan jumlah maksimum sebesar US$20.000 pada tahun 2014 dan 2013. Fasilitas ini akan berakhir pada tanggal 30 Oktober 2014.
k. The KWT obtained a forward transaction facility from PT Bank ANZ Indonesia with a maximum amount of US$20,000 in 2014 and 2013, respectively. The facility will expire on October 30, 2014.
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 9 Oktober 2013/ October 9, 2013 6 Desember 2013/ December 6, 2013 US$5.400 Rp62.948
Akun ini terdiri dari: This account consists of:
a. Pajak dibayar di muka a. Prepaid taxes
30 Juni 2014/ 31 Des. 2013/
June 30, 2014 Dec. 31, 2013 (Tidak Diaudit/ (Diaudit/
Unaudited) Audited)
Pajak Pertambahan Nilai 21.707 9.391 Value-Added Tax
b. Estimasi tagihan pajak b. Estimated claims for tax refund
30 Juni 2014/ 31 Des. 2013/
June 30, 2014 Dec. 31, 2013
(Tidak Diaudit/ (Diaudit/
Unaudited) Audited)
Tahun/periode berjalan Current year/period
Perusahaan 11.374 16.061 The Company
Entitas Anak 5.811 5.260 The Subsidiaries
Tahun/periode sebelumnya Previous years/periods
Perusahaan 16.356 20.286 The Company
Entitas Anak 2.006 956 The Subsidiaries
Sub-total 35.547 42.563 Sub-total
Pajak Pertambahan Nilai 6.082 11.885 Value-Added Tax
Total 41.629 54.448 Total
c. Utang pajak c. Taxes payable
30 Juni 2014/ 31 Des. 2013/
June 30, 2014 Dec. 31, 2013
(Tidak Diaudit/ (Diaudit/
Unaudited) Audited)
Pajak penghasilan: Income taxes:
Pasal 21 1.075 2.163 Article 21 Pasal 22 191 187 Article 22 Pasal 23/26 747 628 Articles 23/26 Pasal 25 642 495 Article 25 Pasal 29 1.633 2.602 Article 29 Pasal 4(2) 3.842 4.409 Article 4(2)
Pajak Pertambahan Nilai 82 1.370 Value-Added Tax
Pajak daerah dan retribusi 1.178 1.032 Regional tax and retribution
Total 9.390 12.886 Total
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
d. (Manfaat) beban pajak d. Tax (benefit) expense
30 Juni 2014/ 30 Juni 2013/
June 30, 2014 June 30, 2013
(Enam Bulan/ (Enam Bulan/
Six Months) Six Months)
(Tidak diaudit/ (Tidak diaudit/
Unaudited) Unaudited)
Beban pajak kini Current tax expense
Perusahaan - - The Company
Entitas Anak The Subsidiaries
Periode berjalan 7.576 9.350 Current period
Kurang bayar pajak tahun 2012 518 - 2012 underpayment of income tax
Sub-total 8.094 9.350 Sub-total
(Manfaat) beban pajak tangguhan Deferred tax (benefit) expense
Perusahaan (16.307) (2.617) The Company
Entitas Anak (1.683) 735 The Subsidiaries
Sub-total (17.990) (1.882) Sub-total
Manfaat pajak, neto (9.896) 7.468 Tax benefit, net
e. Pajak kini e. Current tax
Rekonsiliasi antara rugi sebelum beban (manfaat) pajak, estimasi rugi fiskal dan tagihan pajak penghasilan Perusahaan adalah sebagai berikut:
The reconciliation between loss before tax expense (benefit), the Company’s estimated tax loss and claims for tax refund is as follows:
30 Juni 2014/ 30 Juni 2013/
June 30, 2014 June 30, 2013
(Enam Bulan/ (Enam Bulan/
Six Months) Six Months)
(Tidak diaudit/ (Tidak diaudit/
Unaudited) Unaudited)
Dalam ribuan Dalam jutaan
Dolar AS/ Rupiah/
In thousands In millions
of US Dollar of Rupiah
Laba (rugi) sebelum beban (manfaat) Profit (loss) before tax expense (benefit)
pajak Perusahaan (99.440) 54.692 of the Company
Beda temporer: Temporary differences:
Beban pokok penjualan 47.337 - Cost of sales
Penyisihan penurunan nilai Provision for decline
persediaan dan persediaan in value of inventory and
usang, neto 2.819 4.406 inventory obsolescence, net
Penyusutan dan laba/rugi penjualan Depreciation and gain/loss from sale
aset tetap 642 24.842 of fixed assets
Pemulihan nilai piutang, neto - (69.293) Recovery of receivables, net
Amortisasi biaya emisi efek ekuitas (1.246) (11.095) Amortization of stock issuance costs
Imbalan kerja 674 10.331 Employee benefits
Bagian atas (laba) rugi bersih Share in net (profit) loss of
Entitas Anak dan Asosiasi 47.887 (135.415) the Subsidiaries and Associates
Sub-total 98.113 (176.224) Sub-total
e. Pajak kini (lanjutan) e. Current tax (continued) 30 Juni 2014/ 30 Juni 2013/
June 30, 2014 June 30, 2013
(Enam Bulan/ (Enam Bulan/
Six Months) Six Months)
(Tidak diaudit/ (Tidak diaudit/
Unaudited) Unaudited)
Dalam ribuan Dalam jutaan
Dolar AS/ Rupiah/
In thousands In millions
of US Dollar of Rupiah
Beda tetap: Permanent differences:
Beban yang tidak dapat dikurangkan 823 19.093 Non-deductible expenses
Beban bunga 222 12.541 Interest expense
Beban program tanggung jawab Corporate social responsibility
sosial dan lingkungan 222 2.187 expenses
Penghasilan bunga yang telah Interest income already subject
dikenakan pajak final (956) (13.239) to final income tax
Pendapatan yang telah dibebankan Income already subject to
pajak penghasilan final (17.576) (12.480) final income tax
Sub-total (17.265) 8.102 Sub-total
Estimasi rugi fiskal (18.592) (113.430) Estimated tax loss
Rugi fiskal tahun sebelumnya Tax loss carry forward
Tahun 2013 (160.789) - Year 2013
Tahun 2012 (63.661) (791.453) Year 2012
Tahun 2009 - (10.748) Year 2009
Estimasi rugi fiskal setelah Estimated tax loss after compensation
kompensasi rugi fiskal (243.042) (915.631) of tax loss carry forward
Beban pajak kini - Perusahaan - - Current tax expense - the Company
Pembayaran pajak penghasilan di muka Prepayments of income taxes
Pajak penghasilan pasal 22 11.354 159.975 Income tax article 22
Pajak penghasilan pasal 23 20 291 Income tax article 23
Sub-total 11.374 160.266 Sub-total
Estimasi tagihan pajak penghasilan 11.374 160.266 Estimated claims for tax refund
Estimasi tagihan pajak penghasilan Estimated claims for tax refund
(dalam Dolar AS) 11.374 16.141 (in US Dollar)
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 tertentu yang mata uang fungsionalnya adalah Dolar AS telah mengajukan ijin pembukuan dalam Dolar AS untuk keperluan pelaporan dan perhitungan kewajiban perpajakannya. Perusahaan dan Entitas Anak tersebut telah mendapatkan persetujuan dari Kementerian Keuangan Republik Indonesia - Direktorat Jenderal Pajak yang berlaku efektif mulai tahun fiskal 2014. Kewajiban perpajakan untuk tahun 2013 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 certain Subsidiaries having US Dollar functional currency have applied for permit to use US Dollar book-keeping for tax reporting and computation of tax liabilities. The Company and those Subsidiaries have obtained approval from the Ministry of Finance of the Republic of Indonesia - Directorate General of Taxation which will be effective in 2014 fiscal year onward. Tax liabilities for 2013 are computed 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 Juni 2014/ 30 Juni 2013/
June 30, 2014 June 30, 2013
(Enam Bulan/ (Enam Bulan/
Six Months) Six Months)
(Tidak diaudit/ (Tidak diaudit/
Unaudited) Unaudited)
Pengaruh pajak atas beda temporer The effect of temporary differences
pada tarif pajak yang berlaku: at the prevailing tax rates:
Perusahaan The Company
Cadangan kerugian penurunan Allowance for impairment
nilai piutang, neto - 1.790 losses on receivables, net
Persediaan 3.118 309 Inventories
Biaya emisi efek ekuitas 311 311 Stock issuance cost
Imbalan kerja (168) (104) Employee benefits
Penyusutan (14.925) 1.321 Depreciation
Rugi fiskal (4.643) (6.244) Tax loss
Sub-total (16.307) (2.617) Sub-total
Entitas Anak The Subsidiaries
Cadangan kerugian penurunan Allowance for impairment
nilai piutang, neto (2) (1) losses on receivables, net
Persediaan (3) (16) Inventories
Imbalan kerja (40) (168) Employee benefits
Penyusutan (2.460) 1.010 Depreciation
Rugi fiskal 119 (1.335) Tax loss
Lain-lain 703 1.245 Others
Sub-total (1.683) 735 Sub-total
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 Juni 2014/ 31 Des. 2013/
June 30, 2014 Dec. 31, 2013 (Tidak Diaudit/ (Diaudit/ Unaudited) Audited)
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Cadangan kerugian penurunan Allowance for impairment losses on
nilai piutang, neto 53 53 receivables, net
Persediaan - 2.346 Inventories
Biaya emisi efek ekuitas 208 519 Stock issuance cost
Liabilitas imbalan kerja jangka panjang 5.352 5.184 Long-term employee benefit liabilities
Rugi fiskal 60.760 56.116 Tax loss
Liabilitas pajak tangguhan Deferred tax liability
Aset tetap (12.951) (27.876) Fixed assets
Persediaan (772) - Inventories
Aset pajak tangguhan, neto 52.650 36.342 Deferred tax assets, net
Entitas Anak The Subsidiaries
Aset pajak tangguhan Deferred tax assets
PT Meratus Jaya Iron & Steel 747 866 PT Meratus Jaya Iron & Steel
PT Krakatau Medika 494 471 PT Krakatau Medika
PT Krakatau Bandar Samudera 34 194 PT Krakatau Bandar Samudera
PT Krakatau Industrial Estate PT Krakatau Industrial Estate
Cilegon 138 130 Cilegon
PT Krakatau Daya Tirta 9 9 PT Krakatau Daya Tirta
PT KHI Pipe Industries 331 - PT KHI Pipe Industries
Total 1.753 1.670 Total
Liabilitas pajak tangguhan Deferred tax liabilities
PT Krakatau Wajatama (2.074) (1.899) PT Krakatau Wajatama
PT KHI Pipe Industries - (1.497) PT KHI Pipe Industries
PT Krakatau Daya Listrik (479) (657) PT Krakatau Daya Listrik
PT Krakatau Information Technology (187) (161) PT Krakatau Information Technology
PT Krakatau Tirta Industri (152) (131) PT Krakatau Tirta Industri
Total (2.892) (4.345) Total
Aset pajak tangguhan Consolidated deferred tax
konsolidasian, neto 54.403 38.012 assets, net
Liabilitas pajak tangguhan Consolidated deferred tax
konsolidasian, neto (2.892) (4.345) liabilities, net
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, cadangan penurunan nilai persediaan, cadangan 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, cadangan penurunan nilai persediaan, cadangan 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 Anaknya berpendapat bahwa aset pajak tangguhan dapat direalisasi.
The management of the Company and its 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 rugi akuntansi sebelum beban (manfaat) pajak dan beban (manfaat) pajak neto seperti yang dilaporkan dalam laba rugi adalah sebagai berikut:
The reconciliation between tax expense (benefit) computed using the prevailing tax rates on the accounting loss before tax expense (benefit) and the net tax (benefit) expense as reported in profit or loss is as follows:
30 Juni 2014/ 30 Juni 2013/
June 30, 2014 June 30, 2013
(Enam Bulan/ (Enam Bulan/
Six Months) Six Months)
(Tidak diaudit/ (Tidak diaudit/
Unaudited) Unaudited)
Laba (rugi) sebelum beban (manfaat) Profit (loss) before tax expense (benefit)
pajak Perusahaan (99.440) 8.018 of the Company
Beban (manfaat) pajak dengan tarif Tax expense (benefit) computed using
pajak yang berlaku (24.860) 2.004 the prevailing tax rate
Pengaruh pajak atas beda tetap (4.311) 206 Tax effect of permanent differences
Bagian atas (laba) rugi neto Entitas Anak Share in net (profit) loss of the
dan Asosiasi 11.972 (4.037) Subsidiaries and Associates
Pengaruh perubahan mata uang Effect on changes in tax
pelaporan pajak reporting currency
Persediaan 14.065 - Inventories
Aset tetap (14.765) - Fixed assets
Perubahan kurs 1.592 (790) Foreign exchange rate changes
Manfaat pajak Perusahaan (16.307) (2.617) Tax benefit of the Company
Beban pajak Entitas Anak Tax expense of the Subsidiaries
Pajak kini 8.094 9.350 Current tax
f. Pajak tangguhan (lanjutan) f. Deferred tax (continued)
Tidak terdapat konsekuensi pajak penghasilan atas pembayaran dividen oleh Entitas Anak dan Entitas Asosiasi dengan kepemilikan sebesar 25% atau lebih serta Perusahaan tidak bermaksud menjual investasinya pada Entitas Anak.
There are no income tax consequences attached to the payment of dividends by the Subsidiaries and Associates where the ownership interest is 25% or more and the Company does not intend to sell its investment in Subsidiaries.
g. Surat Ketetapan Pajak g. Tax Assessment Letters
Perusahaan The Company
Pada tanggal 28 Maret 2014, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar (“SKPLB”) atas Pajak Penghasilan Badan tahun 2012 sebesar Rp247.344 yang telah diterima Perusahaan pada bulan Mei 2014.
On March 28, 2014, the Company received Tax Assessment Letters of Overpayment (“SKPLB”) for its 2012 Corporate Income Tax amounting to Rp247,344 which was received by the Company in May 2014.
Pada tanggal 14 Mei 2013, Perusahaan menerima SKPLB atas Pajak Penghasilan Badan tahun 2011 sebesar Rp389.213 yang telah diterima Perusahaan pada bulan Juni 2013.
On May 14, 2013, the Company received SKPLB for its 2011 Corporate Income Tax amounting to Rp389,213 which was received by
