Beban (penghasilan) pajak Grup terdiri dari: The net tax expense (benefit) of the Group consists of the following:
2014 2013
Pajak kini 15.535.545 67.314 Current tax Pajak tangguhan 4.155.308 (12.640.449) Deferred tax
Jumlah 19.690.853 (12.573.135) 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 follows:
2014 2013
Laba (rugi) sebelum pajak menurut laporan Income (loss) before tax per consolidated
laba rugi komprehensif konsolidasian 45.568.613 (38.897.496) statements of comprehensive income
Rugi (laba) sebelum pajak Loss (income) before tax of
entitas anak - bersih (47.037.670) 37.319.651 subsidiaries - net
Rugi sebelum pajak Perusahaan (1.469.057) (1.577.845) Loss before tax of the Company
Perbedaan temporer: Temporary differences:
Beban imbalan kerja jangka panjang - 57.830 Long-term employee benefits expense
Pemulihan imbalan kerja
jangka panjang (81.975) - Reversal of long-term employee benefits
Pemulihan penurunan Reversal of allowance for decline
nilai persediaan (28.971) - in value of inventories
(110.946) 57.830
Perbedaan tetap: Permanent differences:
Sumbangan 874 15.088 Donations
Denda pajak 2.984 34.253 Tax penalties
Lain-lain bersih (11.634) - Others-net
(7.776) 49.341
Rugi fiskal tahun berjalan (1.587.779) (1.470.674) Fiscal loss during the year
Rugi fiskal tahun-tahun lalu Prior years' fiscal losses
2013 (1.470.674) - 2013
2012 (3.018.700) (3.018.700) 2012
2011 (149.380) (149.380) 2011
2010 (67.712) (67.712) 2010
2009 (47.638) (47.638) 2009
Foreign exchange adjustment
Perusahaan mengalami rugi fiskal pada tahun- tahun yang berakhir 31 Desember 2014 dan 2013 sehingga tidak terdapat utang pajak penghasilan.
No provision for current income tax was recognized for the years ended December 31, 2014 and 2013 since the Company is in fiscal loss position.
Menurut peraturan perpajakan, rugi fiskal dapat dimanfaatkan melalui kompensasi terhadap laba kena pajak dalam masa lima (5) tahun sejak terjadinya rugi fiskal.
According to tax regulations, fiscal losses can be carried forward and applied against the taxable income immediately within five (5) years after such fiscal loss was incurred.
Pajak Tangguhan Deferred Tax
Dikreditkan (dibebankan) ke laporan laba rugi komprehensif konsolidasian/
Credited in (charged to) consolidated
1 Januari/ statement of 31 Desember/
January 1, comprehensive December 31,
2014 income 2014
Penyisihan untuk penurunan nilai persediaan 240.799 18.661 259.460 Allowance for decline in value of inventories Rugi fiskal 5.555.211 (5.555.211) - Fiscal loss
Liabilitas imbalan kerja jangka panjang 455.623 485.934 941.557 Long-term employee benefits liability
Cadangan biaya reklamasi dan Reclamation and mine closure
penutupan tambang 1.087.762 940.928 2.028.690 reserve Sewa pembiayaan (329.837) (602.298) (932.135) Finance lease
Biaya transaksi yang belum diamortisasi (16.491) 7.033 (9.458) Unamortized transaction cost Penyusutan dan amortisasi 686.382 (3.530.409) (2.844.027) Depreciation and amortizations
Perbedaan antara nilai wajar dan Difference of the fair value and
nilat tercatat dari aset eksplorasi dan carrying value of exploration and evaluasi dan properti pertambangan (72.109.399) 4.080.054 (68.029.345) evaluation assets and mining properties Jumlah liabilitas pajak tangguhan - bersih (64.429.950) (4.155.308) (68.585.258) Total deferred tax liabilities - net
Dikreditkan (dibebankan) ke laporan laba rugi komprehensif konsolidasian/
Credited in (charged to) consolidated
1 Januari/ statement of 31 Desember/
January 1, comprehensive December 31,
2013 income 2013
Penyisihan untuk penurunan nilai persediaan 7.243 233.556 240.799 Allowance for decline in value of inventories Rugi fiskal - 5.555.211 5.555.211 Fiscal loss
Liabilitas imbalan kerja jangka panjang 286.761 168.862 455.623 Long-term employee benefits liability
Cadangan biaya reklamasi dan Reclamation and mine closure
penutupan tambang 1.080.528 7.234 1.087.762 reserve Sewa pembiayaan - (329.837) (329.837) Finance lease
Biaya transaksi yang belum diamortisasi - (16.491) (16.491) Unamortized transaction cost Penyusutan dan amortisasi (2.897.696) 3.584.078 686.382 Depreciation and amortizations
Perbedaan antara nilai wajar dan Difference of the fair value and
nilat tercatat dari aset eksplorasi dan carrying value of exploration and evaluasi dan properti pertambangan (75.547.235) 3.437.836 (72.109.399) evaluation assets and mining properties Jumlah liabilitas pajak tangguhan - bersih (77.070.399) 12.640.449 (64.429.950) Total deferred tax liabilities - net
Rincian aset dan liabilitas pajak tangguhan masing-masing entitas adalah sebagai berikut:
The details of deferred tax assets and liabilities of each entity follows:
1 Januari 2013/ 31 Desember 2012/ 31 Desember/December 31, January 1, 2013/
2014 2013 December 31, 2012
Aset pajak tangguhan - bersih Deferred tax assets - net
Perusahaan - 27.737 13.280 The Company
Entitas anak 717.205 7.667.712 2.467.556 Subsidiaries Jumlah 717.205 7.695.449 2.480.836 Total
Liabilitas pajak tangguhan - bersih Deferred tax liabilities - net
Entitas anak (69.302.463) (72.125.399) (79.551.235) Subsidiaries
Bersih (68.585.258) (64.429.950) (77.070.399) Net
Perusahaan tidak mengakui aset pajak tangguhan dari akumulasi rugi fiskal karena manajemen berpendapat bahwa tidak terdapat keyakinan bahwa Perusahaan akan memperoleh laba kena pajak yang memadai untuk memungkinkan pemanfaatan aset pajak tangguhan dari rugi fiskal tersebut.
The Company has not recognized deferred tax asset on its accumulated fiscal losses since the management believes that it can not sufficiently predict or determine the taxable income that can be generated in future periods to actually benefit from the deferred tax assets on accumulated fiscal losses.
Rekonsiliasi antara beban (penghasilan) pajak dan hasil perkalian laba (rugi) akuntansi sebelum pajak Perusahaan dengan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between the total tax expense (benefit) and the amounts computed by applying the effective tax rate to income (loss) before tax of the Company follows:
2014 2013
Laba (rugi) sebelum pajak menurut Income (loss) before tax
laporan laba rugi komprehensif per consolidated statements
konsolidasian 45.568.613 (38.897.496) of comprehensive income
Rugi (laba) sebelum pajak entitas Loss (income) before tax
anak - bersih (47.037.670) 37.319.651 of subsidiaries - net
Rugi sebelum pajak Perusahaan (1.469.057) (1.577.845) Loss before tax of the Company
Penghasilan pajak dengan tarif pajak
yang berlaku (367.264) (394.461) Tax benefit at effective tax rates
Pengaruh pajak atas perbedaan tetap Tax effect of permanent differences
Sumbangan 219 3.772 Donations
Denda pajak 746 8.563 Tax penalties
Biaya yang tidak dapat dikurangkan (2.909) - Non-deductable expenses
Jumlah - bersih (1.944) 12.335 Net
Jumlah (369.208) (382.126) Subtotal
Pemeriksaan pajak Tax Assessments Pada tanggal 16 April 2013, Perusahaan
menerima surat Surat Ketetapan Pajak Kurang Bayar (SKPKB) Pajak Penghasilan pasal 23 dari Direktorat Jendral Pajak untuk tahun fiskal 2011 sebesar Rp 46.424.498 (ekuivalen US$ 4.756).
On April 16, 2013, the Company received an Assessment Letter of Tax Underpayment (SKPKB) for Income Tax article 23 from the Directorate General for fiscal year 2011 amounting to Rp 46,424,498 (equivalent to US$ 4,756).
Pada tanggal 16 April 2013, Perusahaan menerima beberapa SKPKB dan Surat Tagihan Pajak (STP) Pajak Pertambahan Nilai (PPN) dari Direktorat Jendral Pajak, untuk tahun fiskal 2011 sebesar Rp 287.921.914 (ekuivalen US$ 29.497).
On April 16, 2013, the Company received SKPKB and Tax Collection Letter (STP) for Value Added Tax (VAT) from the Directorate General for fiscal year 2011 totaling to Rp 287,921,914 (equivalent to US$ 29,497).
Perusahaan telah membayar kekurangan dan tagihan pajak tersebut masing-masing pada tanggal 8 dan 10 Mei 2013.
The Company has paid the tax underpayment and STP on May 8 and 10, 2013, respectively.
34. Laba (Rugi) Per Saham 34. Earnings (Loss) Per Share