December 31, 2014 March 31, 2014
USD USD
Belum Jatuh Tempo: 13,761 -- Not yet Due:
Telah Jatuh Tempo: Past Due:
> 90 hari 2,945,125 2,945,125 > 90 days
Sub Jumlah 2,958,886 2,945,125 Sub Total
Dikurangi : Penyisihan Less: Allowance for
Penurunan Nilai Piutang (2,945,125) (2,945,125) Impairment of Accounts Receivable
Total 13,761 -- Total
c. Mutasi Penyisihan Penurunan Nilai Piutang c. Movement of Allowance for Impairment of Trade Receivables 31 Desember/ 31 Maret/
December 31, 2014 March 31, 2014
USD USD
Saldo Awal (2,945,125) (2,945,125) Beginning Balance
Pengurangan Penyisihan -- -- Deduction of Allowance
Saldo Akhir (2,945,125) (2,945,125) Ending Balance
5. Aset Keuangan Lancar Lainnya 5. Other Current Financial Assets 31 Desember/ 31 Maret/
December 31, 2014 March 31, 2014
USD USD
Pihak Ketiga Third Party
PT Central Mining Resources 2,120,753 2,120,753 PT Central Mining Resources
PT Surya Global Makmur 803,778 553,557 PT Surya Global Makmur
Doddy Hendrawijaya 353,943 353,943 Doddy Hendrawijaya
PT Makmur Tirta Coal Mandiri 299,834 299,834 PT Makmur Tirta Coal Mandiri
PT Universal Support 266,553 -- PT Universal Support
Randy Irhamsyah Rifdaan 2,170 -- Randy Irhamsyah Rifdaan
PT Dinar Kalimantan Coal -- 8,769 PT Dinar Kalimantan Coal
Sub Total 3,847,031 3,336,856 Sub Total
Dikurangi : Penurunan Nilai Piutang (353,943) (353,943) Less : Impairment of Other Receivable
Total - Bersih 3,493,088 2,982,913 Total - Net
Akun ini merupakan piutang Perusahaan atas pembayaran uang muka pembelian mangan.
This account represents of the Company’s advance payment for purchase of manganesse.
Pada tanggal 31 Desember 2014 dan 31 Maret 2014, Grup telah menyisihkan penurunan nilai untuk piutang dari Doddy Hendrawijaya. Manajemen berpendapat bahwa penyisihan tersebut cukup untuk menutupi risiko penurunan nilai piutang.
On December 31, 2014 and March 31, 2014, the Group has provided the allowance for impairment of receivable from Doddy Hendrawijaya. Management believes that the allowance for impairment is adequate to cover the possible impairment risk of receivables.
6. Persediaan 6. Inventories
Pada tanggal 31 Desember 2014 dan 31 Maret 2014, seluruh persediaan Grup merupakan persediaan batubara.
As of December 31, 2014 and March 31, 2014, all Group’s inventories represent coal inventories.
31 Desember/ 31 Maret/
December 31, 2014 March 31, 2014
USD USD
Produksi 351,478 588,715 Production
Perdagangan -- -- Trading
Total 351,478 588,715 Total
Berdasarkan penelaahan atas kondisi persediaan pada akhir tahun, Manajemen berkeyakinan bahwa tidak terjadi penurunan terhadap nilai persediaan serta tidak terdapat persediaan yang usang.
Based on the review at the end of the year, Management believes that there is no event or change in circumstances that indicates material impairment on inventories and there are no obsolete inventories.
Grup belum mengasuransikan persediaan yang dimilikinya pada tanggal 31 Desember 2014 dan 31 Maret 2014, terhadap risiko kebakaran dan risiko lainnya.
As of December 31, 2014 and March 31, 2014, the Group has not insure yet the inventories against the risk of the fire and other losses.
7. Perpajakan 7. Taxation
a. Manfaat (Beban) Pajak Penghasilan a. Income Tax Benefits (Expenses)
2014 2013
(9 Bulan/Months ) (9 Bulan/Months )
USD USD
Perusahaan The Company
Pajak Kini -- -- Current Tax
Pajak Tangguhan (20,200) 47,616 Deferred Tax
(20,200) 47,616
Entitas Anak Subsidiary
Pajak Kini -- -- Current Tax
Pajak Tangguhan (30,852) (28,505) Deferred Tax
(30,852) (28,505)
Konsolidasian Consolidated
Pajak Kini -- -- Current Tax
Pajak Tangguhan (51,052) 19,111 Deferred Tax
(51,052) 19,111
Pajak Kini
Rekonsiliasi antara laba (rugi) sebelum pajak penghasilan menurut laporan laba (rugi) komprehensif komersial konsolidasian dengan laba (rugi) rugi fiskal adalah sebagai berikut:
Current Tax
A reconciliation between income (loss) before income tax as shown in the consolidated commercial statements of comprehensive income and taxable income (tax losses) is as follows:
2014 2013 (9 Bulan/Months ) (9 Bulan/Months )
USD USD
Laba (Rugi) Sebelum Pajak Penghasilan 237,828 (358,291) Profit (Loss) Before Income Tax
Laba Entitas Anak (30,852) 73,260 Income from Subsidiary
Eliminasi (190,699) (137,801) Elimination
Laba (Rugi) Sebelum Pajak Penghasilan - Perusahaan 16,277 (422,832) Loss Before Income Tax - The Company
Beda Tetap Permanent Differences
Sewa 15,614 48,414 Rent
Angsuran Sewa Pembiayaan (1,146) (12,556) Finance Lease Instalments
Beban Penyusutan 5,299 6,101 Depreciation Expenses
Pendapatan Bunga (49) (58) Interest Income
Total 19,718 41,900 Total
Laba (Rugi) Fiskal 35,995 (380,932) Taxable Income (Loss)
Beban Pajak Penghasilan Kini - Perusahaan -- -- Current Corporate Income Tax Expense - The Company
Beban Pajak Penghasilan Kini - Entitas Anak -- -- Current Corporate Income Tax Expense - Subsidiary Beban Pajak Penghasilan Kini - Konsolidasian -- -- Current Corporate Income Tax Expenses - Consolidated
Rugi Fiskal - Perusahaan (2,404,487) (2,443,576) Fiscal Loss - The Company
Rugi Fiskal - Entitas Anak (767,618) (881,640) Fiscal Loss - Subsidiary
Rugi Fiskal - Konsolidasian (3,172,105) (3,325,216) Fiscal Loss - Consolidated
Akumulasi Rugi Fiskal - Perusahaan (2,368,492) (2,824,508) Accumulated of Fiscal Loss - The Company
Akumulasi Rugi Fiskal - Entitas Anak (634,111) (767,618) Accumulated of Fiscal Loss - Subsidiary
Akumulasi Rugi Fiskal - Konsolidasian (3,002,603) (3,592,125) Accumulated of Fiscal Loss - Consolidated
Sesuai dengan Undang-undang Perpajakan Indonesia, pajak penghasilan badan dihitung secara tahunan. Laporan keuangan interim tidak dapat digunakan untuk menghitung pajak penghasilan badan tahunan.
In accordance with Indonesia Taxation Law, corporate income tax is calculated annually. The interim financial statements cannot be used for computing the annual corporate income tax
Dalam laporan keuangan interim ini, jumlah laba kena pajak untuk periode sembilan bulan yang berakhir 31 Desember 2014 dan 2013 didasarkan atas perhitungan sementara.
Jumlah tersebut mungkin berbeda dari laba kena pajak yang dilaporkan dalam Surat Pemberitahuan (“SPT”) Pajak Penghasilan Badan.
In these interim financial statements, the amount of taxable income for the nine month periods ended December 31, 2014 and 2013 are based on preliminary calculations. These amounts may be different from taxable income reported in the Annual Tax Return (“SPT”) of Corporate Income Tax.
b. Aset (Liabilitas) Pajak Tangguhan
Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut laporan laba rugi komersial dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari aset pajak tangguhan adalah sebagai berikut:
b. Deferred Tax Assets (Liabilities)
Deferred tax is calculated based on temporary differences between the carrying value of total assets and liabilities according to consolidated financial statements and tax bases of assets and liabilities. Details of deferred tax assets are as follows:
31 Maret/ Dibebankan ke 31 Maret/ Dibebankan ke 31 Desember/
March 31, Laporan Laba Rugi March 31, Laporan Laba Rugi December 31,
2013 Kompehensif 2014 Kompehensif 2014
Konsolidasian/ Konsolidasian/
Charged to Charged to
Consolidated Consolidated
Statement of Comprehensive
Income
Statement of Comprehensive
Income
USD USD USD USD USD
Perusahaan Company
Rugi Fiskal 610,894 21,624 632,518 (40,395) 592,123 Fiscal Loss
Estimasi Rugi Fiskal yang Estimated Unrecovered
Tidak Terpulihkan (305,447) (10,810) (316,257) 20,195 (296,062) Fiscal Loss
Entitas Anak Subsidiary
Rugi Fiskal 203,477 (31,030) 172,447 (30,850) 141,597 Fiscal Loss
Total 508,924 (20,216) 488,708 (51,050) 437,658 Total
c. Utang Pajak c. Taxes Payable
31 Desember/ 31 Maret/
December 31, 2014 March 31, 2014
USD USD
Perusahaan The Company
PPh Pasal 21 2,342 3,179 Income Tax Article 21
PPh Pasal 23 55 36 Income Tax Article 23
PPh Pasal 4(2) - Final -- 666 Income Tax Article 4(2) - Final
2,397 3,880
Entitas Anak Subsidiaries
PPh Pasal 15 2,339 2,735 Income Tax Article 15
PPh Pasal 21 4,368 4,194 Income Tax Article 21
PPh Pasal 23 13,121 5,903 Income Tax Article 23
PPh Pasal 26 -- 1,841 Income Tax Article 26
PPh Pasal 4(2) - Final 443 -- Income Tax Article 4(2) - Final
20,270 14,673
Total - Konsolidasi 22,668 18,553 Total - Consolidated
d. Administrasi d. Administration
Undang-undang Perpajakan yang berlaku di Indonesia mengatur bahwa masing-masing perusahaan menghitung, menetapkan dan membayar sendiri besarnya jumlah pajak yang terutang secara individu.
The taxation laws of Indonesia require that each company submits individual tax returns on the basis of self-assessment.
Berdasarkan Undang-Undang Perpajakan yang berlaku di Indonesia, Perusahaan menghitung, menetapkan dan membayar sendiri besarnya jumlah pajak yang terutang.
Untuk tahun pajak sebelum 2008, Direktorat Jenderal Pajak (DJP) dapat menetapkan atau mengubah kewajiban pajak dalam batas waktu sepuluh tahun sejak saat terutangnya pajak, atau akhir tahun 2014, mana yang lebih awal. Untuk tahun 2008 dan tahun-tahun selanjutnya, DJP dapat menetapkan atau mengubah kewajiban pajak tersebut dalam
Under the Taxation Law of Indonesia, the Company submits tax returns on the basis of self assessment. For fiscal years before 2008, Directorate General of Taxation (DGT) may assess or amend taxes within ten years of the time the tax becomes due, or until the end of 2014, whichever is earlier. For fiscal year 2008 and subsequent years, the DGT may assess or amend taxes within five years of the time the tax becomes due.
batas waktu lima tahun sejak terutangnya pajak.