Beban pajak Grup terdiri dari: The tax expense of the Group consists of the following:
2016 2015 2014
Pajak kini 15.297.852 25.084.425 15.535.545 Current tax
Pajak tangguhan 2.986.080 388.447 3.326.061 Deferred tax
Jumlah 18.283.932 25.472.872 18.861.606 Total
Disajikan kembali (Catatan 43)/ As restated (Note 43)
Pajak Kini Current Tax
Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan akumulasi rugi fiskal adalah sebagai berikut:
A reconciliation between profit before tax per consolidated statements of profit or loss and other comprehensive income and accumulated fiscal losses follows:
2016 2015 2014
Laba sebelum pajak menurut laporan Profit before tax per consolidated
laba rugi dan penghasilan komprehensif statements of profit or loss and other
lain konsolidasian 40.504.896 54.705.507 43.006.045 comprehensive income
Laba sebelum pajak Profit before tax of
entitas anak - bersih (42.062.298) (56.318.417) (44.475.102) subsidiaries - net
Rugi sebelum pajak Perusahaan (1.557.402) (1.612.910) (1.469.057) Loss before tax of the Company
Perbedaan temporer: Temporary differences:
Pemulihan imbalan kerja jangka panjang - - (81.975) Reversal of long-term employee benefits
Pemulihan penurunan Reversal of allow ance for decline
nilai persediaan - - (28.971) in value of inventories
- - (110.946)
Perbedaan tetap: Permanent differences:
Sumbangan 114 2.144 874 Donations
Denda pajak 73.349 816 2.984 Tax penalties
Lain-lain bersih 1.832 28.634 (11.634) Others-net
75.295 31.594 (7.776)
Rugi fiskal tahun berjalan (1.482.107) (1.581.316) (1.587.779) Fiscal loss during the year
Akumulasi rugi fiskal Perusahaan (1.482.107) (6.550.934) (5.017.256) Accumulated fiscal losses of the Company
Beban pajak kini entitas anak 15.297.852 25.084.425 15.535.545 Current tax of subsidiaries
Perusahaan mengalami rugi fiskal pada tahun- tahun yang berakhir 31 Desember 2016, 2015 dan 2014 sehingga tidak terdapat utang pajak penghasilan.
No provision for current income tax was recognized for the years ended December 31, 2016, 2015 and 2014 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/ Credited (charged) to
1 Januari/ Penghasilan 31 Desember/
January 1, Laba rugi/ komprehensif lain/ December 31,
2016 Profit or loss Other comprehensive 2016
Persediaan (339.017) (3.396.494) - (3.735.511) Inventories
Liabilitas imbalan kerja jangka panjang 924.730 565.073 (22.042) 1.467.761 Long-term employee benefits liability
Cadangan biaya reklamasi dan Reclamation and mine closure
penutupan tambang 2.527.919 512.620 - 3.040.539 reserve
Sewa pembiayaan (1.758.752) (1.569.298) - (3.328.050) Finance lease
Biaya transaksi yang belum diamortisasi (2.915) (330.592) - (333.507) Unamortized transaction cost Penyusutan dan amortisasi (9.159.977) (1.535.828) - (10.695.805) 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 (63.218.772) 2.768.439 - (60.450.333) evaluation assets and mining properties
Jumlah liabilitas pajak tangguhan - bersih (71.026.784) (2.986.080) (22.042) (74.034.906) Total deferred tax liabilities - net
Dikreditkan (dibebankan) ke/ Credited (charged) to
1 Januari/ Penghasilan 31 Desember/
January 1, Laba rugi/ komprehensif lain/ December 31,
2015 Profit or loss Other comprehensive 2015
Persediaan (1.427.746) 1.088.729 - (339.017) Inventories
Liabilitas imbalan kerja jangka panjang 941.557 349.046 (365.873) 924.730 Long-term employee benefits liability
Cadangan biaya reklamasi dan Reclamation and mine closure
penutupan tambang 2.028.690 499.229 - 2.527.919 reserve
Sewa pembiayaan (932.135) (826.617) - (1.758.752) Finance lease
Biaya transaksi yang belum diamortisasi (9.458) 6.543 - (2.915) Unamortized transaction cost Penyusutan dan amortisasi (2.844.027) (6.315.950) - (9.159.977) 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 (68.029.345) 4.810.573 - (63.218.772) evaluation assets and mining properties
Jumlah liabilitas pajak tangguhan - bersih (70.272.464) (388.447) (365.873) (71.026.784) Total deferred tax liabilities - net
Disajikan kembali (Catatan 43)/ As restated (Note 43)
Dikreditkan (dibebankan)
1 Januari/ ke Laba rugi/ 31 Desember/ January 1, Credited (charged) to December 31,
2014 Profit or loss 2014
Persediaan (2.282.897) 855.151 (1.427.746) Inventories
Cadangan kerugian penurunan nilai persediaan 7.243 (7.243) - 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 (66.946.403) (3.326.061) (70.272.464) Total deferred tax liabilities - net
Disajikan kembali (Catatan 43)/ As restated (Note 43)
Rincian aset dan liabilitas pajak tangguhan
masing-masing entitas adalah sebagai berikut: The details of deferred tax assets and liabilities of each entity follows:
2016 2015 2014
Aset pajak tangguhan - bersih Deferred tax assets - net
Entitas anak - - 56.905 Subsidiaries
Liabilitas pajak tangguhan - bersih Deferred tax liabilities - net
Entitas anak (74.034.906) (71.026.784) (70.329.369) Subsidiaries
Bersih (74.034.906) (71.026.784) (70.272.464) Net
Disajikan kembali (Catatan 43)/ As restated (Note 43)
Pada tanggal 31 Desember 2016, Perusahaan memiliki akumulasi rugi fiskal sebesar US$ 1.482.107. Manajemen tidak mengakui rugi fiskal tersebut sebagai aset pajak tangguhan 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 dalam 5 tahun mendatang. Aset pajak tangguhan yang tidak diakui atas akumulasi rugi fiskal tersebut pada tanggal 31 Desember 2016 sebesar US$ 370.257.
As of December 31, 2016, the Company incurred accumulated fiscal losses of US$ 1,482,107. The management did not recognize deferred tax asset on these fiscal losses because the management believes that it can not sufficiently predict or determine the taxable income that can be generated in the next five years to actually benefit from the deferred tax assets on accumulated fiscal losses. The unrecognized deferred tax asset on accumulated fiscal loss as of December 31, 2016 amounted to US$ 370,257.
Rekonsiliasi antara beban pajak dan hasil perkalian rugi akuntansi sebelum pajak Perusahaan dengan tarif pajak yang berlaku adalah sebagai berikut:
A reconciliation between the total tax expense and the amounts computed by applying the effective tax rate to loss before tax of the Company follows:
2016 2015 2014
Laba sebelum pajak menurut Profit before tax
laporan laba rugi dan penghasilan per consolidated statements of profit
komprehensif konsolidasian 40.504.896 54.705.507 43.006.045 or loss and other comprehensive income
Laba sebelum pajak entitas anak - bersih (42.062.298) (56.318.417) (44.475.102) Profit before tax of subsidiaries - net
Rugi sebelum pajak Perusahaan (1.557.402) (1.612.910) (1.469.057) Loss before tax of the Company
Penghasilan pajak dengan tarif pajak
yang berlaku (389.351) (403.228) (367.264) Tax benefit at effective tax rates
Pengaruh pajak atas perbedaan tetap Tax effect of permanent differences
Sumbangan 29 536 219 Donations
Denda pajak 18.337 204 746 Tax penalties
Lain-lain bersih 458 7.159 (2.909) Others-net
Jumlah - bersih 18.824 7.899 (1.944) Net
Jumlah (370.527) (395.329) (369.208) Subtotal
Pajak tangguhan dari rugi fiskal yang Unrecognized deferred tax
tidak diakui 370.527 395.329 396.945 on fiscal losses
Beban pajak entitas anak 18.283.932 25.472.872 18.833.869 Tax expense of the subsidiaries
34. Laba Per Saham 34. Earnings Per Share