Beban (penghasilan) pajak Grup terdiri dari: The net tax expense (benefit) of the Group consists of the following:
31 Oktober/October 31,
2014 2013
Pajak kini 15.596.572 112.000 Current tax
Pajak tangguhan 3.512.042 (8.514.369) Deferred tax
Jumlah 19.108.614 (8.402.369) Total
Sepuluh bulan/Ten months
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:
31 Oktober/October 31,
2014 2013
Laba (rugi) sebelum pajak menurut laporan Income (loss) before tax per consolidated
laba rugi komprehensif konsolidasian 39.613.914 (48.548.209) statements of comprehensive income
Rugi (laba) sebelum pajak Loss (income) before tax of
entitas anak - bersih (40.790.911) 47.215.152 subsidiaries - net
Rugi sebelum pajak Perusahaan (1.176.997) (1.333.057) Loss before tax of the Company
Perbedaan temporer: Temporary differences:
Beban imbalan kerja jangka panjang (81.975) 52.288 Long-term employee benefits expense
Pemulihan penurunan Reversal of allowance for decline
nilai persediaan (28.971) - in value of inventories
(110.946) 52.288
Perbedaan tetap: Permanent differences:
Sumbangan 874 15.088 Donations
Denda pajak 545 34.253 Tax penalties
1.419 49.341
Rugi fiskal periode berjalan (1.286.524) (1.231.428) Fiscal loss during the period
Rugi fiskal tahun-tahun lalu Prior years' fiscal losses
2013 (1.470.764) - 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
Perusahaan mengalami rugi fiskal pada periode- periode sepuluh bulan yang berakhir 31 Oktober 2014 dan 2013 sehingga tidak terdapat utang pajak penghasilan.
No provision for current income tax was recognized for the ten-month periods ended October 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
Rincian aset (liabilitas) pajak tangguhan Grup adalah sebagai berikut:
The details of Group’s deferred tax assets (liabilities) are as follow:
Dikreditkan (dibebankan) ke laporan laba rugi komprehensif konsolidasian/
Credited in (charged to) consolidated
1 Januari/ statement of 31 Oktober/
January 1, comprehensive October 31,
2014 income 2014
Penyisihan penurunan nilai persediaan 240.799 (30.468) 210.331 Allowance for decline in value of inventories
Rugi fiskal 5.555.211 (5.555.211) - Fiscal losses
Liabilitas imbalan kerja jangka panjang 455.623 334.628 790.251 Long-term employee benefits liability Cadangan biaya reklamasi dan penutupan tambang 1.087.762 517.356 1.605.118 Reclamation and mine closure reserve
Sewa pembiayaan (329.837) (442.067) (771.904) Finance lease
Biaya transaksi yang belum diamortisasi (16.491) 6.887 (9.604) Unamortized transaction costs Penyusutan dan amortisasi 686.382 (1.440.225) (753.843) Depreciation and amortization
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) 3.097.058 (69.012.341) evaluation assets and mining properties
Liabilitas pajak tangguhan - bersih (64.429.950) (3.512.042) (67.941.992) Deferred tax liabilities - net
Dikreditkan (dibebankan) ke laporan laba rugi komprehensif konsolidasian/
Credited in (charged to) consolidated
1 Januari/ statement of 31 Oktober/
January 1, comprehensive October 31,
2013 income 2013
Penyisihan penurunan nilai persediaan 7.243 91.963 99.206 Allowance for decline in value of inventories
Rugi fiskal - 2.794.870 2.794.870 Fiscal losses
Liabilitas imbalan kerja jangka panjang 286.761 154.478 441.239 Long-term employee benefits liability Cadangan biaya reklamasi dan penutupan tambang 1.080.528 661 1.081.189 Reclamation and mine closure reserve
Sewa pembiayaan - (172.182) (172.182) Finance lease
Biaya transaksi yang belum diamortisasi - (17.988) (17.988) Unamortized transaction costs Penyusutan dan amortisasi (2.897.696) 2.960.683 62.987 Depreciation and amortization
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) 2.701.884 (72.845.351) evaluation assets and mining properties
Dikreditkan (dibebankan) ke laporan laba rugi komprehensif konsolidasian/
Credited in (charged to) consolidated
1 Januari/ statements of 31 Desember/
January 1, comprehensive December 31,
2013 income 2013
Penyisihan untuk penurunan Allowance for decline in value
nilai persediaan 7.243 233.556 240.799 of inventories Rugi fiskal - 5.555.211 5.555.211 Fiscal loss
Liabilitas imbalan kerja Long-term employee benefits
jangka panjang 286.761 168.862 455.623 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 Depresiasi 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 for each entity are as follows:
31 Desember/ 31 Oktober/October 31, December 31,
2014 2013 2013
Aset pajak tangguhan - bersih Deferred tax assets - net
Perusahaan - 26.351 27.737 The Company
Entitas anak 1.161.349 4.958.129 7.667.712 Subsidiaries
Jumlah 1.161.349 4.984.480 7.695.449 Total
Liabilitas pajak tangguhan - bersih Deferred tax liabilities - net
Entitas anak (69.103.341) (73.540.510) (72.125.399) Subsidiaries
Bersih (67.941.992) (68.556.030) (64.429.950) 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.
Sedangkan, pajak tangguhan dari akumulasi rugi fiskal dan perbedaan temporer entitas-entitas anak masing-masing sebesar US$ 32.147.871 dan US$ 1.455.210 pada tanggal 31 Oktober 2014, masing-masing sebesar US$ 28.600.888 dan US$ 1.466.798 pada tanggal 31 Oktober 2013, dan masing-masing sebesar US$ 22.200.110 dan
Meanwhile, deferred tax on accumulated unused fiscal losses and temporary differences of the subsidiaries amounting to US$ 32,147,871 and US$ 1,455,210, as of October 31, 2014, respectively, US$ 28,600,888 and US$ 1,469,798, as of October 31, 2013, respectively, and US$ 22,200,110 and
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 is as follows:
31 Oktober/October 31,
2014 2013
Laba (rugi) sebelum pajak menurut Income (loss) before tax
laporan laba rugi komprehensif per consolidated statements
konsolidasian 39.613.914 (48.548.116) of comprehensive income
Rugi (laba) sebelum pajak Loss (income) before tax
entitas anak - bersih (40.790.911) 47.215.059 of subsidiaries - net
Rugi sebelum pajak Perusahaan (1.176.997) (1.333.057) Loss before tax of the Company
Penghasilan pajak dengan tarif pajak
yang berlaku (294.249) (333.264) Tax benefit at effective tax rates
Pengaruh pajak atas perbedaan tetap Tax effect of permanent differences
Sumbangan 219 3.772 Donations
Denda pajak 135 8.563 Tax penalties
Jumlah - bersih 354 12.335 Net
Jumlah (293.895) (320.929) Subtotal
Pajak tangguhan dari rugi fiskal yang Unrecognized deferred tax asset
tidak diakui 321.632 307.857 on fiscal loss
Beban (penghasilan) pajak entitas anak 19.080.877 (8.389.297) Tax expense (benefit) of the subsidiaries Jumlah beban (penghasilan) pajak 19.108.614 (8.402.369) Total tax expense (benefit)
Sepuluh bulan/Ten months
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 Assesment 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.
33. Laba (Rugi) Per Saham 33. Earnings (Loss) Per Share