Untuk perusahaan di Indonesia besarnya liabilitas 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
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, 32 dan 30 karyawan (tidak diaudit) masing-masing pada tanggal 31 Desember 2012, 2011 dan 2010.
Number of eligible employees covered (unaudited) is 1,536, 32 and 30 as of December 31, 2012, 2011 and 2010, 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:
2012 2011 2010 2009 2008
Nilai kini liabilitas imbalan kerja Present value of unfunded
jangka panjang yang long-term employee benefits
tidak didanai 2.760.250 33.263 17.206 12.940 - liability
Keuntungan (kerugian) aktuarial Unrecognized actuarial gain
yang tidak diakui 21.854 (15.050) (3.151) (2.033) - (loss)
Liabilitas imbalan kerja jangka Long-term employee benefits
panjang 2.782.104 18.213 14.055 10.907 - liability
Disajikan Kembali (Catatan 3)/As Restated (Note 3)
Berikut adalah rincian beban imbalan kerja jangka panjang:
Following are the details of long-term employee benefits expense:
2012 2011 2010
Beban jasa kini 1.962.484 2.937 1.372 Current service costs Beban bunga 37.233 1.410 1.253 Interest costs
Kerugian amortisasi 1.793 71 - Amortization of actuarial loss
Beban imbalan kerja jangka panjang 2.001.510 4.418 2.625 Long-term employee benefits expense
Disajikan Kembali (Catatan 3)/ As Restated (Note 3)
Alokasi beban liabilitas imbalan kerja jangka panjang adalah sebagai berikut:
Long-term employee benefits expense was allocated as follows:
2012 2011 2010
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 4.418 2.625 expenses (Note 30)
Jumlah 2.001.510 4.418 2.625 Total
Disajikan Kembali (Catatan 3)/ As Restated (Note 3)
Mutasi cadangan imbalan pasti pasca-kerja adalah sebagai berikut:
The movements in long-term employee benefits liability are as follows :
2012 2011 2010
Liabilitas imbalan kerja jangka Long-term employee benefits liability
panjang awal tahun 18.213 14.055 10.907 at the beginning of the year
Beban imbalan kerja jangka Long-term employee benefits
panjang tahun berjalan 2.001.510 4.418 2.625 expense during the year
Akuisisi entitas anak (Catatan 5) 826.835 - - Acquisition of subsidiaries (Note 5)
Selisih penjabaran mata uang asing (64.454) (260) 523 Translation adjustment
Liabilitas imbalan kerja jangka Long-term employee benefits liability
panjang akhir tahun 2.782.104 18.213 14.055 at the end of the year
Disajikan Kembali (Catatan 3)/ As Restated (Note 3)
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 2011 2010
Tingkat diskonto 4,81%-6,24% 7,14% 8 % Annual discount rate
Tingkat kenaikan gaji 10% 8% 6% Annual salary increase rate
Usia pensiun normal (tahun) 55 55 55 Normal retirement age (years)
Tabel mortalita TMII TMII 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:
2012 2011 2010
Pajak kini 16.442.601 - - Current tax
Pajak tangguhan (8.648.373) (16.044) 2.893 Deferred tax
Jumlah 7.794.228 (16.044) 2.893 Total
Disajikan Kembali (Catatan 3)/ As Restated (Note 3)
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:
2012 2011 2010
Laba (rugi) sebelum pajak menurut laporan Income (loss) before tax per consolidated
laba rugi komprehensif konsolidasian 95.664.043 (169.398) (134.931) statements of comprehensive income Laba sebelum pajak entitas anak - bersih (98.676.805) - - Income before tax of subsidiaries - net Rugi sebelum pajak Perusahaan (3.012.762) (169.398) (134.931) Loss before tax of the Company
Perbedaan temporer: Temporary differences:
Beban imbalan kerja jangka panjang 5.933 4.418 2.625 Long-term employee benefits expense
Sewa pembiayaan 4.704 (4.860) - Capital lease
Cadangan kerugian penurunan nilai (8.692) 368 8.406 Provision for impairment loss - net
Penurunan nilai persediaan - 29.924 - Provision for decline in value of inventories
1.945 29.850 11.031
Perbedaan tetap: Permanent differences:
Sumbangan 2.267 728 - Donations
Denda pajak - 19.762 56.591 Tax penalties
Umum dan administrasi - - 1.697 General and administrative expenses
Pendapatan bunga yang telah dikenakan Interest income already subjected to
pajak penghasilan final (10.150) (398) (403) final tax
(7.883) 20.092 57.885
Rugi fiskal tahun berjalan (3.018.700) (119.456) (66.015) Fiscal loss during the year
Rugi fiskal tahun-tahun lalu Prior years' fiscal loss
2011 (119.456) - - 2011
2010 (66.015) (66.015) - 2010
2009 (47.638) (47.638) (47.638) 2009
Akumulasi rugi fiskal (3.251.809) (233.109) (113.653) Accumulated fiscal losses
Beban pajak kini entitas anak 16.442.601 - - Current tax of subsidiaries
Disajikan Kembali (Catatan 3)/ As Restated (Note 3)
Perusahaan memiliki saldo akumulasi rugi fiskal tahun-tahun yang berakhir 31 Desember 2012, 2011 dan 2010 sehingga tidak terdapat utang pajak penghasilan.
No provision for current income tax was recognized for the years ended December 31, 2012, 2011 and 2010 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) 31 Desember/ 1 Januari/ of acquired to consolidated December 31, January 1, subsidiaries statement of
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) -
Dikreditkan
Dibebankan ke (dibebankan) ke
laporan rugi laporan rugi
komprehensif/ komprehensif/
Charged to Selisih Credited (charged) Selisih
1 Januari/ statement of penjabaran 31 Desember/ to statement of penjabaran 31 Desember/
January 1, comprehensive Translation December 31, comprehensive Translation December 31,
2010 income adjustment 2010 income adjustment 2011
Aset pajak tangguhan Deferred tax assets
Penyisihan untuk: Allowances for:
Penurunan nilai persediaan Decline in value of inventories
dan persediaan usang - - - - 7.481 (238) 7.243 and obsolescence
Penurunan nilai piutang (696) (2.080) (53) (2.829) 5.141 (140) 2.172 Impairment loss
Liabilitas imbalan kerja Long-term employee benefits
jangka panjang 847 (813) 30 64 4.637 (148) 4.553 liability
151 (2.893) (23) (2.765) 17.259 (526) 13.968
Liabilitas pajak tangguhan Deferred tax liability
Sewa pembiayaan - - - - (1.215) 39 (1.176) Capital lease
Aset (liabilitas) pajak tangguhan - Deferred tax assets (liabilities) -
bersih 151 (2.893) (23) (2.765) 16.044 (487) 12.792 net
Disajikan Kembali (Catatan 3)/As Restated (Note 3)
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:
2012 2011 2010
Laba (rugi) sebelum pajak menurut laporan Income (loss) before tax per consolidated
laba rugi komprehensif konsolidasian 95.664.043 (169.398) (134.931) statements of comprehensive income Laba sebelum pajak entitas anak - bersih (98.676.805) - - Income before tax of subsidiaries - net Rugi sebelum pajak Perusahaan (3.012.762) (169.398) (134.931) Loss before tax of the Company Penghasilan pajak dengan tarif pajak yang
berlaku (753.191) (42.350) (33.733) Tax benefit at effective tax rates
Pengaruh pajak atas perbedaan tetap Tax effect of permanent differences
Sumbangan 567 182 - Donations
Denda pajak - 4.940 14.148 Tax penalties
Umum dan administrasi - - 424 General and administrative expenses
Pendapatan bunga yang telah dikenakan Interest income already subjected to
pajak penghasilan final (2.538) (100) (101) final tax Jumlah - bersih (1.971) 5.022 14.471 Net Jumlah (755.162) (37.328) (19.262) Subtotal Pajak tangguhan dari rugi fiskal yang
tidak diakui 754.674 29.867 16.524 Unrecognized deferred tax on fiscal loss Koreksi pajak tangguhan - (8.583) 5.631 Correction of deferred tax
Beban pajak entitas anak 7.794.716 - - Tax expense of the subsidiaries
Jumlah beban (penghasilan) pajak 7.794.228 (16.044) 2.893 Total tax expense (benefit) Disajikan Kembali (Catatan 3)/
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.