d. Beban (manfaat) pajak d. Tax expense (benefit)
2013 2012
Beban pajak kini Current tax expenses
Perusahaan - - The Company
Entitas Anak 11.956 15.314 Subsidiaries
Sub-total 11.956 15.314 Sub-total
Beban (manfaat) pajak tangguhan Deferred tax expenses (benefit)
Perusahaan (10.843) (4.258) The Company
Entitas Anak (662) (4.642) Subsidiaries
Sub-total (11.505) (8.900) Sub-total
Beban pajak, neto 451 6.414 Tax expenses, net
e. Pajak kini e. Current tax
Rekonsiliasi antara laba sebelum beban (manfaat) pajak dan estimasi rugi fiskal Perusahaan adalah sebagai berikut:
The reconciliation between profit before tax expense (benefit) and the Company‟s estimated tax loss is as follows:
2013 2012
Laba (rugi) sebelum beban (manfaat) Profit (loss) before tax expense (benefit) pajak perusahaan (7.448) (34.005) of the Company
Beda temporer Temporary differences
Penyisihan (pemulihan) penurunan nilai Provision for (recovery of) decline in value persediaan dan persediaan usang of inventory and inventory obsolescence, net Penyusutan dan laba/rugi penjualan Depreciation and gain/loss from sale of Aktiva tetap 1.932 5.054 fixed assets Penurunan (pemulihan) nilai piutang, neto (7.210) (866) Impairment (recovery) of receivables, net Amortisasi biaya emisi efek ekuitas 1.433 (1.736) Amortization of stock issuance costs Imbalan kerja 2.159 2.913 employees' benefits Bagian atas laba neto bersih Entitas Anak Share in net profit of the Subsidiaries dan Asosiasi (29.297) (32.401) and Associaties
e. Pajak kini (lanjutan) e. Current tax (continued)
2013 2012
Beda tetap Permanent differences
Beban yang tidak dapat dikurangkan 754 1.418 Non-deductable expenses
Beban bunga 1.541 4.225 Interest expense
Beban program tanggung jawab Corporate oscial responsibility
sosial dan lingkungan (244) (357) expenses
Penghasilan bunga yang telah dikenakan Interest income already subject to
pajak final (1.653) (4.400) final income tax
Pendapatan yang telah dibebankan pajak Interest income already subject to
penghasilan final 350 (13.290) final income tax
Imbalan perawatan kesehatan pasca kerja - - Post-retirement healthcare benefit
Sub-total 748 (12.404) Sub-total
Estimasi laba kena pajak (rugi fiskal) (37.682) (73.445) Estimated taxable income (tax loss)
Kompensasi rugi fiskal (80.794) (1.083) Tax loss carry forward
Estimasi laba fiskal setelah Estimated tax profit after compensation
kompensasi laba fiskal (118.476) (74.528) of tax profit carry forward
Estimasi beban pajak kini dan tagihan pajak penghasilan adalah sebagai berikut:
The estimated current tax expense and claims for tax refund are as follows:
2013 2012
Estimasi laba kena pajak - Perusahaan - - Estimated taxable income - the Company Beban pajak kini - Perusahaan - - Current tax expense - the Company Beban pajak kini - Perusahaan (dalam Dolar AS) - - Current tax expense - the Company (in US Dollar)
Pembayaran pajak penghasilan di muka Prepayments of income taxes
Pajak penghasilan pasal 22 220.350 226.366 Income tax article 22 Pajak penghasilan pasal 23 596 1.020 Income tax article 23 Pajak penghasilan pasal 25 - 45.406 Income tax article 25
Sub-total 220.945 272.792 Sub-total
Estimasi tagihan pajak penghasilan 220.945 272.792 Estimated claims ofr tax refund
Estimasi tagihan pajak penghasilan Estimated claims ofr tax refund
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
e. Pajak kini (lanjutan) e. Current tax (continued)
Sehubungan dengan perubahan mata uang penyajian laporan keuangan efektif 1 Januari 2012, Perusahaan dan Entitas Anak yang mata uang fungsionalnya adalah Dolar AS belum mengajukan ijin pembukuan Dolar AS untuk keperluan pelaporan dan perhitungan kewajiban perpajakannya, sehingga kewajiban perpajakannya dihitung berdasarkan pembukuan Rupiah yang disusun dengan metode yang sama dengan sebelum tahun 2012.
In relation to the change in the reporting currency effective January 1, 2012, the Company and Subsidiaries having US Dollar functional currency have not yet applied for permit to use US Dollar book-keeping for tax reporting and computation of tax liabilities and therefore computed the tax liabilities based on Rupiah book-keeping which were prepared using the same method as the year before 2012.
f. Pajak tangguhan f. Deferred tax
Rincian beban (manfaat) pajak tangguhan adalah sebagai berikut:
The details of deferred tax expense (benefit) are as follows:
30/09/2013 30/09/2012
Pengaruh pajak atas beda temporer The effect of temporary differences
pada tarif pajak yang berlaku: at the prevailling tax rates:
Perusahaan The Company
Cadangan kerugian penurunan Provision for impairment (recovery of)
(pemulihan) nilai piutang, neto (1.802) 217 losses on receivables, net
Penyisihan (pemulihan) penurunan Provision for (recovery of) decline
nilai persediaan dan persediaan in value of inventory and inventory
usang, neto - - obsolescence, net
Biaya emisi efek ekuitas (358) 434 Stock issuance cost
Imbalan kerja 410 (820) Employee benefit
Penyusutan 483 (1.330) Depreciation
Rugi fiskal 12.110 - Fiscal loss
Sub-total 10.843 (1.499) Sub-total
Entitas Anak The Subsidiaries
Cadangan kerugian penurunan Provision for impairment (recovery of)
(pemulihan) nilai piutang, neto 64 2 losses on receivables, net
Penyisihan (pemulihan) penurunan Provision for (recovery of) decline
nilai persediaan dan persediaan in value of inventory and inventory
usang, neto (17) 28 obsolescence, net
Imbalan kerja (26) (196) Employee benefit
Penyusutan 1.543 164 Depreciation
Rugi fiskal - - Fiscal loss
Lain-lain (23.912) (3.140) Others
Sub-total (22.348) (3.142) Sub-total
f. Pajak tangguhan (lanjutan) f. Deferred tax (continued) Pengaruh pajak atas beda temporer antara
pelaporan komersial dan pajak adalah sebagai berikut:
The tax effects of temporary differences between accounting and tax reporting are as follows:
30/09/2013 31/12/2012
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Cadangan kerugian penurunan nilai Allowance for doubtful accounts
piutang, neto 20.387 1.858
Penyisihan penurunan nilai Allowance for decline in value of inventory
persediaan 1.032
Penyisihan persediaan usang 10.618 851 Allowance for inventory obsolencence Biaya emisi efek ekuitas 20.903 1.142 Stock issuance cost Liabilitas kesejahteraan karyawan 37.494 5.982 Estimated liabilities for employee benefits
Rugi fiskal (243) 20.739 Fiscal loss
Liabilitas pajak tangguhan Deferred tax liability
Aset tetap (69.297) (15.128) Fixed assets
Asset (liabilitas) pajak tangguhan, neto 19.862 16.476 Deferred tax assets (liability), net
30/09/2013 31/12/2012
Entitas Anak Subsidiaries
Aset pajak tangguhan Deferred tax assets
PT KHI Pipe Industries 1.646 1.018 PT KHI Pipe Industries PT Krakatau Daya Listrik (313) 736 PT Krakatau Daya Listrik PT Merarus Jaya Iron & Steel 1.945 1.145 PT Merarus Jaya Iron & Steel PT Krakatau Medika 502 501 PT Krakatau Medika PT Krakatau Industrial Estate Cilegon 156 121 PT Krakatau Industrial Estate Cilegon PT Krakatau Daya Tirta - 10 PT Krakatau Daya Tirta PT Krakatau Bandar Samudera - 80 PT Krakatau Bandar Samudera
Total 3.936 3.611 Total
Liabilitas pajak tangguhan Deferred tax liabilities
PT Krakatau Wajatama (7.717) (1.790) PT Krakatau Wajatama PT Krakatau Information Technology (211) (242) PT Krakatau Information Technology PT Krakatau Bandar Samudera 90 - PT Krakatau Bandar Samudera PT Krakatau Tirta Industi (108) (107) PT Krakatau Tirta Industi
Total (7.946) (2.139) Total
Aset pajak tangguhan konsolidasi, neto 23.798 20.087 Consolidated deferred tax assets, net
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
f. Pajak tangguhan (lanjutan) f. Deferred tax (continued)
Aset pajak tangguhan (selain akumulasi rugi fiskal) dan liabilitas pajak tangguhan yang berasal dari perbedaan metode atau dasar yang digunakan untuk tujuan pencatatan menurut pelaporan akuntansi dan pajak, terutama terdiri dari penyusutan aset tetap, cadangan kerugian penurunan nilai piutang, penyisihan penurunan nilai persediaan, penyisihan persediaan usang dan provisi untuk imbalan kerja. Perbedaan pada dasar pencatatan aset tetap adalah karena adanya perbedaan taksiran masa manfaat aset dan metode penyusutan untuk tujuan pelaporan akuntansi dan pajak. Perbedaan pada dasar cadangan kerugian penurunan nilai piutang, penyisihan penurunan nilai persediaan, penyisihan persediaan usang, biaya emisi efek ekuitas dan provisi untuk imbalan kerja karena adanya perbedaan waktu pengakuan beban untuk tujuan pelaporan akuntansi dan pajak.
Deferred tax assets (other than accumulated fiscal losses) and deferred tax liabilities arose from the differences in the methods or basis used for accounting and tax reporting purposes, which mainly consist of depreciation on fixed assets, allowance for impairment losses on receivables, allowance for decline in value of inventory, allowance for inventory obsolescence and provision for employee benefits. The difference in the basis of recording of fixed assets is due to the differences in the estimated useful lives of the assets and depreciation method used for accounting and tax reporting purposes. The difference in the basis of allowance for impairment losses on receivables, allowance for decline in value of inventory, allowance for inventory obsolescence, stock issuance cost and provision for employee benefits is due to the difference in the timing of recognition of expenses for accounting and tax reporting purposes.
Manajemen Perusahaan dan Entitas Anak berpendapat bahwa aset pajak tangguhan dapat direalisasi.
The management of the Company and Subsidiaries is of the opinion that deferred tax assets are recoverable.
Rekonsiliasi antara beban (manfaat) pajak yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba akuntansi sebelum beban (manfaat) pajak dan beban pajak neto seperti yang dilaporkan dalam laporan laba rugi komprehensif konsolidasian interim adalah sebagai berikut:
The reconciliation between tax expense (benefit) computed using the prevailing tax rates on the accounting income before tax expense (benefit) and the net tax expense as reported in the interim consolidated statements of comprehensive income is as follows:
30/09/2013 30/09/2012
Laba sebelum beban (manfaat) pajak Perusahaan (7.448) (34.005) Income before tax expense (benefit) of the company
Beban (manfaat) pajak dengan tarif pajak yang berlaku (1.862) (8.501) Tax expense (benefit) computed using the prevailing tax rate
Pengaruh pajak atas beda tetap 187 (3.101) Tax effect of permanent differences
Bagian atas laba neto Entitas Anak dan Asosiasi (7.324) 8.100 Share in net income of Subsidiaries and Associaties
Perubahan kurs - Foreign exchange rate changes
Manfaat pajak Perusahaan (16.448) (37.507) Tax benefit of the Company
Beban pajak Entitas Anak Tax expense of the Subsidiaries
Pajak Kini 11.956 15.314 Current tax
Pajak tangguhan (662) (4.642) Deferred tax
Total Beban pajak Entitas Anak 11.294 10.672 Total Tax expense of the Subsidiaries
f. Pajak tangguhan (lanjutan) f. Deferred tax (continued) Tidak terdapat konsekuensi pajak penghasilan
atas pembayaran dividen oleh Entitas Anak dan Entitas Asosiasi dengan kepemilikan sebesar 25% atau lebih serta Perusahaan tidak bermaksud menjual investasinya pada Entitas Anak..
There are no income tax consequences attached to the payment of dividends by the Subsidiaries and the Associaties where the ownership interest is 25% or more and the Company does not intend to sell its investment in subsidiary.
g. Surat Ketetapan Pajak g. Tax Assessment Letters
Perusahaan The Company
Pada tanggal 14 Mei 2013, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar
(“SKPLB”) atas Pajak Penghasilan Badan
tahun 2011 sebesar Rp389.213 telah diterima Perusahaan pada bulan Juni 2013.
On May 14, 2011, the Company received Tax Assessment Letters of Overpayment (“SKPLB”) for its 2011. Corporate Income tax amounting to Rp389,213 was received by the Company in June 2013.
Entitas Anak - PT KWT The Subsidiary - PT KWT
Pada tanggal 28 November 2012, PT KWT menerima SKPLB atas Pajak Penghasilan Badan tahun 2010 sebesar Rp2.778 dan Surat
Ketetapan Pajak Kurang Bayar (“SKPKB”) atas
PPN tahun 2010 yang berjumlah Rp33. Selisih antara jumlah yang ditagih oleh PT KWT dengan jumlah yang dikembalikan oleh Kantor Pajak sebesar Rp33 dibebankan pada usaha periode berjalan.
On November 28, 2012, PT KWT received SKPLB for its 2010 Corporate Income Tax amounting to Rp2,778 and Tax Assessment Letters for Underpayment (“SKPKB”) of VAT for the year 2010 amounting to Rp33. The difference between the amount claimed by PT KWT and the amount refunded by the Tax Office of Rp33 was charged to current period operations.
Entitas Anak - PT KHIP The Subsidiary - PT KHIP
Pada tanggal 6 Agustus 2012, PT KHIP menerima SKPLB atas Pajak Penghasilan Badan tahun 2010 sebesar Rp14.225. Selisih antara jumlah yang ditagih oleh PT KHIP dengan jumlah yang dikembalikan oleh Kantor Pajak sebesar Rp15 dibebankan pada usaha periode berjalan. Pada tanggal 1 Mei 2012, PT KHIP menerima SKPLB atas PPN tahun 2010 sebesar Rp21.009. Selisih antara jumlah yang ditagih oleh PT KHIP dengan jumlah yang dikembalikan oleh Kantor Pajak sebesar Rp1.054 dibebankan pada usaha tahun berjalan
On August 6, 2012, PT KHIP received SKPLB for its 2010 Corporate Income Tax amounting to Rp14,225. The difference between the amount claimed by PT KHIP and the amount refunded by the Tax Office of Rp15 was charged to current period operations. On May 1, 2012, PT KHIP received SKPLB for its 2010 VAT amounting to Rp21,009. The difference
between the amount claimed by
PT KHIP and the amount refunded by the Tax Office of Rp1,054 was charged to current year operations.
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
g. Surat Ketetapan Pajak (lanjutan) g. Tax Assessment Letters (continued)
Entitas Anak - PT MJIS The Subsidiary - PT MJIS
Pada tanggal 25 Januari 2012, PT MJIS menerima SKPLB atas PPN tahun 2010 sebesar Rp17.942. Selisih antara jumlah yang ditagih oleh PT MJIS dengan jumlah yang dikembalikan oleh Kantor Pajak sebesar Rp1 dibebankan pada usaha periode berjalan.
On January 25, 2012, PT MJIS received SKPLB for its 2010 VAT amounting to Rp17,942. The difference between the amount claimed by PT MJIS and the amount refunded by the Tax Office of Rp1 was charged to current period operations.
Pada tanggal 30 September 2013 dan 2012, Kelompok Usaha masih menyajikan kekurangan/kelebihan pembayaran pajak
penghasilan sebagai bagian dari “Beban Lain
-lain” dalam laporan laba rugi komprehensif
konsolidasian mengingat jumlahnya tidak material.
As of September 30, 2013 and 2012, the Group still presented underpayment/overpayment of income tax as part of “Other Expenses” in the statements of comprehensive income since the amount is immaterial.
19. BEBAN AKRUAL 19. ACCRUED EXPENSES
Akun ini terdiri dari: This account consists of:
30/09/2013 31/12/2012
Biaya angkut 3.821 5.701 Delivery expense
Jasa pelabuhan 2.352 2.048 Port service
Biaya proyek - - Project expense
Bunga 5.475 2.922 Interest
Jasa Profesional 433 1.028 Profesional fees
Royalti dam retribusi ke Pemerintah daerah 727 721 Royalty and retribution to District Government
Upah dan kompensasi karyawan - - Wages and employee compensation
Lain-lain 4.085 11.834 Others
Total 17.350 24.642 Total
20. UANG MUKA PENJUALAN DAN LAINNYA 20. SALES AND OTHER ADVANCES
Akun ini terdiri dari: This account consists of:
