imbalan kerja jangka panjang 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.
For companies in Indonesian, the amount of long-term employee benefits liability is determined based on Law No. 13 Year 2003. No funding of the benefits has been made to date.
Perhitungan aktuaria terakhir atas liabilitas imbalan kerja jangka panjang Grup dilakukan oleh PT Prima Aktuaria, aktuaris independen, tertanggal 21 Januari 2013.
The latest actuarial valuation of the Group’s long- term employee benefits was calculated by PT Prima Aktuaria an independent actuary, in its report dated January 21, 2013.
Jumlah karyawan yang berhak atas imbalan pasti pasca-kerja tersebut sebanyak 1.536 karyawan (tidak diaudit) masing-masing pada tanggal 31 Desember 2012.
Number of eligible employees covered (unaudited) is 1,536 as of December 31, 2012 respectively.
Rekonsiliasi antara nilai kini liabilitas imbalan kerja jangka panjang yang tidak didanai dengan jumlah liabilitas imbalan kerja jangka panjang pada laporan posisi keuangan konsolidasian adalah sebagai berikut:
A reconciliation of the present value of unfunded long-term employee benefits liability to the amount of long-term employee benefits liability presented in the consolidated statements of financial position is as follows:
2013 2012
Nilai kini liabilitas imbalan kerja Present value of unfunded
jangka panjang yang long-term employee benefits
tidak didanai 2,782,104 2,760,250 liability
Keuntungan (kerugian) aktuarial Unrecognized actuarial gain yang tidak diakui 79,800 21,854 (loss)
Liabilitas imbalan kerja jangka Long-term employee benefits
panjang 2,861,904 2,782,104 liability
Berikut adalah rincian beban imbalan kerja jangka panjang:
Following are the details of long-term employee benefits expense:
2012
Beban jasa kini 1.962.484 Current service costs Beban bunga 37.233 Interest costs
Kerugian amortisasi 1.793 Amortization of actuarial loss
Beban imbalan kerja jangka panjang 2.001.510 Long-term employee benefits expense
Alokasi beban liabilitas imbalan kerja jangka panjang adalah sebagai berikut:
Long-term employee benefits expense was allocated as follows:
2012
Aset eksplorasi dan evaluasi 259.930 Exploration and evaluation assets Properti pertambangan - bersih 208.797 Mining properties - net
Beban umum dan administrasi General and administrative
(Catatan 30) 1.532.783 expenses (Note 30)
Jumlah 2.001.510 Total
Mutasi cadangan imbalan pasti pasca-kerja adalah sebagai berikut:
The movements in long-term employee benefits liability are as follows :
2012
Liabilitas imbalan kerja jangka Long-term employee benefits liability panjang awal tahun 18.213 at the beginning of the year Beban imbalan kerja jangka Long-term employee benefits
panjang tahun berjalan 2.001.510 expense during the year Akuisisi entitas anak (Catatan 5) 826.835 Acquisition of subsidiaries (Note 5) Selisih penjabaran mata uang asing (64.454) Translation adjustment
Liabilitas imbalan kerja jangka Long-term employee benefits liability panjang akhir tahun 2.782.104 at the end of the year
Asumsi-asumsi aktuarial utama yang digunakan dalam perhitungan imbalan liabilitas kerja jangka panjang adalah sebagai berikut:
Principal actuarial assumptions used in the valuation of the long-term employee benefits liability are as follows:
2012
Tingkat diskonto 4,81%-6,24% Annual discount rate
Tingkat kenaikan gaji 10% Annual salary increase rate
Usia pensiun normal (tahun) 55 Normal retirement age (years)
Tabel mortalita TMII Mortality table
Untuk perusahaan Malaysia, Grup membayar kepada lembaga program pensiun iuran pasti untuk karyawan. Grup tidak memiliki kewajiban pembayaran lebih lanjut kepada karyawan setelah iuran dibayar. Pada tahun 2012, kontribusi sebesar US$ 903.000 diakui sebagai beban imbalan kerja yang dicatat sebagai bagian dari Beban pokok pendapatan dan beban yang masih harus dibayar terkait dengan beban tersebut sebesar US$ 163.180 dicatat sebagai bagian dari Beban masih harus dibayar.
For Malaysian companies, the Group pays contributions to privately administered defined contribution pension plans for employees. The Group has no further payment obligation to the employees once the contributions have been paid. In 2012, the total contributions amounting to US$ 903,000 are recognized as employee benefits expense included as part of Cost of revenues and the related accrual of US$ 163,180 is included in Accrued expenses.
34. Pajak Penghasilan 34. Income Tax
Beban (penghasilan) pajak Grup terdiri dari: The net tax expense (benefit) of the Group consists of the following:
2013 2012
Pajak kini 2.662.588 5.172.208 Current tax
Pajak tangguhan (4.738.259) (3.832.121) Deferred tax
Jumlah (2.075.671) 1.340.087 Total
Pajak Kini Current Tax
Rekonsiliasi antara laba (rugi) sebelum pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan akumulasi rugi fiskal adalah sebagai berikut:
A reconciliation between income (loss) before tax per consolidated statements of comprehensive income and accumulated fiscal losses is as follows:
September 2013 Des 2012
Laba (rugi) sebelum pajak menurut laporan Income (loss) before tax per consolidated laba rugi komprehensif konsolidasian (19,479,785) 95,664,043 statements of comprehensive income Laba (Rugi) sebelum pajak entitas anak - bersih 2,879,666 (98,676,805) Income before tax of subsidiaries - net
Rugi sebelum pajak Perusahaan (16,600,119) (3,012,762) Loss before tax of the Company
Perbedaan temporer: Temporary differences:
Beban imbalan kerja jangka panjang - 5,933 Long-term employee benefits expense
Sewa pembiayaan 1,473,204 4,704 Capital lease
Cadangan kerugian penurunan nilai - (8,692) Provision for impairment loss - net Penurunan nilai persediaan - - Provision for decline in value of inventories
1,473,204
1,945
Perbedaan tetap: Permanent differences:
Sumbangan - 2,267 Donations
Pendapatan bunga yang telah dikenakan Interest income already subjected to
pajak penghasilan final - (10,150) final tax
0 (7,883)
Rugi fiskal tahun berjalan (15,126,915) (3,018,700) Fiscal loss during the year
Rugi fiskal tahun-tahun lalu Prior years' fiscal loss
2012 (6,151,053) 0 2012
2011 (3,018,700) (3,018,700) 2011
2010 (66,015) (66,015) 2010
2009 (47,638) (47,638) 2009
Akumulasi rugi fiskal (24,410,321) (6,151,053) Accumulated fiscal losses
Beban pajak kini entitas anak 2,662,588 16,442,601 Current tax of subsidiaries
Perusahaan memiliki saldo akumulasi rugi fiskal tahun-tahun yang berakhir 30 September 2013 dan 31 Desember 2012 sehingga tidak terdapat utang pajak penghasilan.
No provision for current income tax was recognized for the years ended September 30, 2013 and December 31, 2012 since the Company is in fiscal loss position.
Pajak Tangguhan Deferred Tax
Aset (liabilitas)
pajak tangguhan Dikreditkan entitas anak (dibebankan) ke yang diakuisisi laporan rugi
(Catatan 5)/ komprehensif
Deferred tax konsolidasian/
assets (liabilities) Credited (charged)
1 Januari/ of acquired to consolidated 30 September/
January 1, subsidiaries statement of September 30,
2013 (Note 5) comprehensive income 2013
Aset pajak tangguhan Deferred tax assets
Perusahaan The Company
Penyisihan untuk: Allowances for:
Penurunan nilai persediaan 7,243 - - 7,243 Decline in value of inventories Penurunan nilai piutang - - - - Impairment loss
Liabilitas imbalan kerja Long-term employee benefits jangka panjang 6,037 - - 6,037 liability
Sewa pembiayaan - - - - Capital lease
13,280 - - 13,280
Entitas Anak 2,467,556 - (145,040) 2,322,516 The Subsidiaries Jumlah 2,480,836 - (145,040) 2,335,796 Total
Liabilitas pajak tangguhan Deferred tax liability Entitas Anak (79,551,235) - 2,632,737 (76,918,498) The Subsidiaries Jumlah (79,551,235) - 2,632,737 (76,918,498) Total
Aset (liabilitas) pajak tangguhan - Deferred tax assets (liabilities) - bersih (77,070,399) - 2,487,697 (74,582,702) net
Aset (liabilitas)
pajak tangguhan Dikreditkan entitas anak (dibebankan) ke yang diakuisisi laporan rugi
(Catatan 5)/ komprehensif
Deferred tax konsolidasian/
assets (liabilities) Credited (charged)
1 Januari/ of acquired to consolidated 31 Desember/
January 1, subsidiaries statement of December 31,
2011 (Note 5) comprehensive income 2012
Aset pajak tangguhan Deferred tax assets
Perusahaan The Company
Penyisihan untuk: Allowances for:
Penurunan nilai persediaan 7.243 - - 7.243 Decline in value of inventories Penurunan nilai piutang 2.172 - (2.172) - Impairment loss
Liabilitas imbalan kerja Long-term employee benefits jangka panjang 4.553 - 1.484 6.037 liability
Sewa pembiayaan (1.176) - 1.176 - Capital lease
12.792 - 488 13.280
Entitas Anak - 137.427 2.330.129 2.467.556 The Subsidiaries Jumlah 12.792 137.427 2.330.617 2.480.836 Total
Liabilitas pajak tangguhan Deferred tax liability Entitas Anak - (85.868.991) 6.317.756 (79.551.235) The Subsidiaries Jumlah - (85.868.991) 6.317.756 (79.551.235) Total
Aset (liabilitas) pajak tangguhan - Deferred tax assets (liabilities) - bersih 12.792 (85.731.564) 8.648.373 (77.070.399) 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 masing-masing adalah sebesar US$ 812.952, US$ 58.277 dan US$ 28.413 pada tanggal 31 Desember 2012, 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 US$ 812,952, US$ 58,277 and US$ 28,413 as of December 31, 2012, 2011 and 2010, respectively.
Rekonsiliasi antara rugi fiskal dan hasil perkalian rugi akuntansi sebelum pajak menurut laporan laba komprehensif konsolidasian 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 income (loss) before tax per consolidated statements of comprehensive income is as follows:
September 2013 Des 2012
Laba (rugi) sebelum pajak menurut laporan Income (loss) before tax per consolidated laba rugi komprehensif konsolidasian 19,479,785 95,664,043 statements of comprehensive income Laba sebelum pajak entitas anak - bersih (36,079,904) (98,676,805) Income before tax of subsidiaries - net
Rugi sebelum pajak Perusahaan (16,600,119) (3,012,762) Loss before tax of the Company
Penghasilan pajak dengan tarif pajak yang
berlaku (4,150,030) (753,191) Tax benefit at effective tax rates
Pengaruh pajak atas perbedaan tetap Tax effect of permanent differences
Sumbangan - 567 Donations
Denda pajak - - Tax penalties
Umum dan administrasi - - General and administrative expenses
Pendapatan bunga yang telah dikenakan Interest income already subjected to pajak penghasilan final - (2,538) final tax
Jumlah - bersih - (1,971) Net
Jumlah (4,150,030) (755,162) Subtotal Pajak tangguhan dari rugi fiskal yang
tidak diakui - 754,674 Unrecognized deferred tax on fiscal loss
Koreksi pajak tangguhan - - Correction of deferred tax
Beban pajak entitas anak 2,662,588 7,794,716 Tax expense of the subsidiaries
Jumlah beban (penghasilan) pajak (1,487,442) 7,794,229 Total tax expense (benefit)
Denda pajak Tax Assesments
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 11.443.528 (ekuivalen US$ 1.304), Rp 1.820.228 (ekuivalen US$ 207) dan Rp 1.119.271 (ekuivalen US$ 128).
On December 30, 2010, the Company received a letter from the Directorate General of Tax No. 00054/107/10/054/10, No. 00055/107/10/ 054/10 and 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 11,443,528 (equivalent to US$ 1,304), Rp 1,820,228 (equivalent to US$ 207) and Rp 1,119,271 (equivalent to US$ 128), 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 33.026.477 (ekuivalen US$ 3.762).
On March 25, 2011, the Company received a 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 33,026,477 (equivalent to US$ 3,762).
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, November 2009 dan Desember 2009 serta sanksi administrasi berupa denda masing-masing sebesar Rp 29.276.117 (ekuivalen US$ 3.335), Rp 28.901.464 (ekuivalen US$ 3.293), Rp 26.573.962 (ekuivalen US$ 3.027) dan Rp 41.325.060 (ekuivalen US$ 4.708).
On March 28, 2011, the Company received a 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
29,276,117 (equivalent to US$ 3,335), Rp 28,901,464 (equivalent to
US$ 3,293), Rp 26,573,962 (equivalent to US$ 3,207) and Rp 41,325,060 (equivalent to US$ 4,708), respectively.
Beban pajak berdasarkan Surat Tagihan Pajak tersebut sejumlah Rp 173.486.289 (ekuivalen US$ 19.762) telah dibebankan pada laporan laba komprehensif untuk tahun yang berakhir 31 Desember 2011.
Tax expense based on the Tax Claim Letter amounting Rp 173,486,289 (equivalent to US$ 19,762) has been charged to statement of comprehensive income for the year ended December 31, 2011.
35. Saldo Laba Ditentukan Penggunaannya 35. Appropriated Retained Earnings