31 DECEMBER 2013 AND
LIABILITAS JANGKA
10. PERPAJAKAN TAXATION
a. Pajak dibayar dimuka a. Prepaid taxes
1 Januari/
January
2013 2012* 2012*
Perusahaan The Company
PPN 10,698,495 12,034,698 7,560,812 VAT
Pajak Penghasilan 14,635,675 13,364,132 13,484,319 Corporate income tax
25,334,170 25,398,830 21,045,131
Entitas anak Subsidiaries
PPN 206,744,440 212,034,293 154,080,051 VAT
Pajak Penghasilan 41,694,015 55,738,493 25,526,689 Corporate income tax 248,438,455 267,772,786 179,606,740
Total 273,772,625 293,171,616 200,651,871 Total
Bagian jangka pendek Current portion
PPN 16,591,821 34,592 1,718,887 VAT
Pajak Penghasilan 7,305,220 33,343 3,024 Corporate income tax
23,897,041 67,935 1,721,911
Bagian jangka panjang Non-current portion
PPN 200,851,114 224,034,399 159,921,976 VAT
Pajak Penghasilan 49,024,470 69,069,282 39,007,984 Corporate income tax
249,875,584 293,103,681 198,929,960
Total 273,772,625 293,171,616 200,651,871 Total
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/56 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain)
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012
(Expressed in United States Dollars, unless otherwise stated)
10. PERPAJAKAN (lanjutan) 10. TAXATION (continued)
b. Hutang pajak b. Taxes payable
1 Januari/
January
2013 2012* 2012*
Perusahaan The Company
Pajak Penghasilan - 635,684 - Corporate income tax
Hutang pajak lainnya 161,520 - 194,196 Other tax payable
161,520 635,684 194,196
Entitas anak Subsidiaries
PPN 13,390,810 18,807,259 20,178,860 VAT
Pajak Penghasilan 2,841,321 9,109,642 11,251,300 Corporate income tax
Hutang pajak lainnya 4,390,219 2,055,596 5,338,191 Other tax payable
20,622,350 29,972,497 36,768,351
Total 20,783,870 30,608,181 36,962,547 Total
c. Beban pajak penghasilan c. Income tax expense
2013 2012*
Kini Current
- Final (760,256) (708,669) Final -
- Non final (13,267,418) (14,176,063) Non final -
(14,027,674) (14,884,732)
Tangguhan 26,462,677 13,803,508 Deferred
12,435,003 (1,081,224)
PT Bayan Resources Tbk.
Laporan Tahunan 2013
154
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/57 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain)
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012
(Expressed in United States Dollars, unless otherwise stated)
10. PERPAJAKAN (lanjutan) 10. TAXATION (continued)
c. Beban pajak penghasilan c. Income tax expense
Perhitungan beban pajak penghasilan kini adalah sebagai berikut:
The calculation of current corporate income tax expense is as follows:
2013 2012*
Rugi konsolidasian sebelum Consolidated loss before
pajak penghasilan (67,651,031) (12,667,202) income tax
Ditambah/(dikurangi): Add/(deduct):
Eliminasi konsolidasian (20,830,673) 15,081,947 Consolidation eliminations
Laba/(rugi) sebelum Profit/(loss) before income tax
pajak penghasilan - entitas anak 59,410,031 (18,524,548) subsidiaries -
Rugi sebelum pajak penghasilan Loss before income tax
- Perusahaan (29,071,673) (16,109,803) the Company -
Beda temporer: Temporary differences:
Penyusutan 8,412,688 9,391,255 Depreciation
Biaya pengangkutan yang
ditangguhkan (1,183,805) 1,426,296 Deferred barging expense
Biaya keuangan yang ditangguhkan 197,352 1,957,942 Deferred finance costs
Penyisihan imbalan kerja karyawan 42,382 191,747 Provision for employee benefits
Provisi penurunan nilai - (53,647,632) Provision for impairment
Beda tetap: Permanent differences:
Denda pajak 1,237 - Tax penalty
Ekuitas atas laba bersih Equity in net profits
entitas anak 60,150,053 (7,391,367) of subsidiaries
Pendapatan bunga yang Interest income subject to final
dikenakan pajak final (2,126,442) (615,548) tax
65,493,465 (48,687,307)
Taksiran laba/(rugi) fiskal 36,421,792 (64,797,110) Estimated fiscal income/(loss)
Akumulasi rugi fiskal yang dapat Accumulated fiscal losses carried
dibawa ke masa depan pada forward at the beginning
awal tahun (64,797,110) - of the year
Akumulasi rugi fiskal yang dapat Accumulated fiscal losses
dibawa ke masa depan pada carried forward at the end
akhir tahun (28,375,318) (64,797,110) of the year
Beban pajak penghasilan badan Current corporate income tax
kini, dihitung dengan tarif expense at 25%
pajak 25% - Perusahaan - - - the Company
Beban pajak penghasilan badan Current corporate income tax
kini - entitas anak (14,027,674) (14,884,732) expense - subsidiaries
Beban pajak penghasilan badan Consolidated current corporate
kini - konsolidasian (14,027,674) (14,884,732) income tax expense
Perhitungan pajak penghasilan kini dilakukan berdasarkan estimasi penghasilan kena pajak. Nilai tersebut mungkin disesuaikan ketika SPT Tahunan disampaikan ke Direktorat Jenderal Pajak (“DJP”).
Current income tax computations are based on estimated taxable income. The amounts may be adjusted when annual tax returns are filed to the
Directorate General of Tax (“DGT”).
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/58 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain)
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012
(Expressed in United States Dollars, unless otherwise stated)
10. PERPAJAKAN (lanjutan) 10. TAXATION (continued)
c. Beban pajak penghasilan (lanjutan) c. Income tax expense (continued)
Rekonsiliasi antara beban pajak penghasilan dengan jumlah teoritis beban pajak penghasilan sebelum pajak penghasilan konsolidasi adalah sebagai berikut:
The reconciliation between income tax expense and the theoretical tax amount on consolidated profit before income tax is as follows:
2013 2012*
Rugi konsolidasian sebelum Consolidated loss before
pajak penghasilan (67,651,031) (12,667,202) income tax
Dikurangi: Deduct:
- Pendapatan/(rugi) yang
dikenakan pajak final 1,406,818 (210,913) Profit/(loss) subject to final tax
(66,244,213) (12,878,115)
Pajak penghasilan dihitung
dengan tarif pajak 25% (16,561,053) (3,219,529) Income tax at 25%
Pendapatan bunga yang
dikenakan pajak final (666,826) (276,919) Interest income subject to final tax
Beban yang tidak dapat
dikurangkan secara pajak 49,559 374,026 Non-deductible expense
Penyesuaian ISAK 29 - (1,124,419) ISFAS 29 adjustment
Penyesuaian tahun lalu 300,300 - Prior year adjustment
Pajak tangguhan yang tidak diakui 3,900,003 4,641,067 Unrecognised deferred tax
Pendapatan sewa yang
dikenakan pajak final (217,242) (21,671) Rental income subject to final tax
(13,195,259) 372,555
Beban pajak final 760,256 708,669 Final tax expense
(Manfaat)/beban pajak Consolidated corporate income
penghasilan - konsolidasian (12,435,003) 1,081,224 tax (benefit)/expense
Pajak penghasilan yang telah dikreditkan/(dibebankan) sehubungan dengan pendapatan komprehensif lainnya selama tahun berjalan adalah sebagai berikut:
The income tax credited/(charged) in relation to other comprehensive income during the year is as follows:
2013 2012
Lindung nilai arus kas 1,593,180 (2,500,723) Cash flow hedge
Grup telah mengakumulasi kerugian fiskal yang dapat dipakai sebagai pengurang penghasilan kena pajak di masa mendatang selama lima sampai delapan tahun sebagaimana ditetapkan dalam PKP2B masing-masing perusahaan atau peraturan pajak yang berlaku.
The Group has accumulated corporate income tax losses which are available to be carried forward and offset against future taxable income for period of five to eight years as specified in
each company’s CCoW or applicable tax
regulations.
Rugi fiskal yang dapat dikompensasikan dengan penghasilan kena pajak dimasa mendatang terjadi di tahun-tahun pajak berikut:
Tax losses carried-forward which can be offset against future taxable income were incurred in the following fiscal years:
Jumlah/Amount 31 Desember 2004 9,979,763 31 December 2004 31 Desember 2009 10,015,872 31 December 2009 31 Desember 2010 20,276,886 31 December 2010 31 Desember 2012 73,170,265 31 December 2012 31 Desember 2013 95,201,174 31 December 2013 208,643,960
PT Bayan Resources Tbk.
Laporan Tahunan 2013
156
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/59 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012
(Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain)
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012
(Expressed in United States Dollars, unless otherwise stated)
10. PERPAJAKAN (lanjutan) 10. TAXATION (continued)
c. Beban pajak penghasilan (lanjutan) c. Income tax expense (continued)
Manajemen berpendapat bahwa sisa Rugi Fiskal tahun pajak 2004 dapat dikompensasikan dengan Penghasilan Kena Pajak dari hasil pemeriksaan pajak untuk tahun pajak 2008 yang mana masih dalam proses penyelesaian.
Management is of the opinion that the tax loss balance originated from 2004 tax year can be offset against taxable income derived from the results of 2008 tax audit which is still in the process of finalisation.
d. Aset pajak tangguhan, bersih d. Deferred tax assets, net
1 Januari/
January
2013 2012* 2012*