c. Berdasarkan Mata Uang c. Based on Currency
30 Juni/ 31 Desember/
June 30, 2014 December 31 , 2013
Rupiah 194.876.392.490 114.390.743.385 Rupiah
Dolar Amerika Serikat (Catatan 32) 302.796.783.068 314.953.914.659 U.S. Dollar (Note 32)
Jumlah 497.673.175.558 429.344.658.044 Total
15. Perpajakan 15. Taxation
Utang pajak terdiri dari: Taxes payables consists of:
30 Juni/ 31 Desember/
June 30, 2014 December 31 , 2013
Pajak penghasilan badan Corporate income tax
Periode 2014 9.718.552.099 - Period 2014
Tahun 2013 - 10.692.208.132 Year 2013
Pajak Penghasilan: Income tax:
Pasal 4 ayat (2) 21.362.464 59.808.696 Article 4 (2)
Pasal 15 290.087.171 323.854.291 Article 15
Pasal 21 2.676.707.118 1.622.644.005 Article 21
Pasal 23 4.145.369.876 4.275.752.086 Article 23
Pasal 25 1.866.800.806 1.913.250.820 Article 25
Section 45 - 222.137.699 Section 45
Pajak Pertambahan Nilai 897.675.000 914.175.000 Value Added Tax
Pajak Ekspor 664.672.400 664.672.400 Export tax
Jumlah 20.281.226.934 20.688.503.129 Total
Beban (penghasilan) pajak terdiri dari: Tax expense (benefit) consists of:
2014 2013
Perusahaan The Company
Kini 4.491.193.750 13.804.122.750 Current
Tangguhan (335.150.494) (317.330.394) Deferred
Jumlah 4.156.043.256 13.486.792.356 Total
Entitas Anak Subsidiaries
Kini 29.580.654.996 23.992.022.989 Current
Tangguhan (4.500.458.748) (13.114.103.793) Deferred
Jumlah 25.080.196.248 10.877.919.196 Total
Beban pajak 29.236.239.504 24.364.711.552 Tax expense Periode enam bulan yang berakhir pada tanggal 30 Juni/
Rekonsiliasi antara laba sebelum pajak
penghasilan, sebagaimana tercantum pada
laporan laba rugi komprehensif konsolidasian, dengan penghasilan kena pajak adalah sebagai berikut:
A reconciliation between income before tax, as
consolidated statements of comprehensive
income, and taxable income is as follows:
2014 2013
Laba sebelum pajak menurut laporan Income before tax per consolidated
laba rugi komprehensif konsolidasian 84.084.073.969 101.496.155.656 statements of comprehensive income
Dikurangi: laba sebelum pajak entitas anak 51.331.762.794 29.563.224.826 Less: income before tax of the subsidiaries
Laba sebelum pajak penghasilan Perusahaan 32.752.311.175 71.932.930.830 Income before income tax of the Company
Perbedaan temporer: Temporary differences:
Beban imbalan kerja 923.964.000 1.114.357.500 Employee benefit expense
Selisih penyusutan fiskal dan Difference in fiscal and commercial
komersial 51.804.426 91.086.378 depreciation
Jumlah perbedaan temporer 975.768.426 1.205.443.878 Total temporary differences
Perbedaan tetap: Permanent differences:
Amortisasi aset pertambangan dari Amortization of mine properties from
kombinasi bisnis 364.833.551 63.877.696 business combination
Beban yang tidak dapat dikurangkan 1.499.152.099 968.472.607 Non-deductible expenses
Pendapatan bunga yang pajak Interest income already subjected
penghasilannya bersifat final (17.627.289.808) (20.024.085.158) to final income tax
Laba yang belum direalisasi dari
persediaan akhir - 1.069.851.645 Unrealized gain on ending inventory
Jumlah perbedaan tetap (15.763.304.158) (17.921.883.210) Total permanent differences
Penghasilan kena pajak perusahaan 17.964.775.443 55.216.491.498 Taxable income attributable to the Company
Periode enam bulan yang berakhir pada tanggal 30 Juni/
Six-month period ended June 30,
Perhitungan beban dan utang pajak kini adalah sebagai berikut:
The calculation of current tax expense and tax payable are as follows:
Year ended December 31,
2013
Penghasilan kena pajak Taxable income
Perusahaan 17.964.775.000 139.715.983.000 The Company
Entitas anak 118.322.619.984 194.473.709.360 Subsidiaries
Jumlah 136.287.394.984 334.189.692.360 Total
Beban pajak kini Current income tax expense
Perusahaan 4.491.193.750 34.928.995.750 The Company
Entitas anak 29.580.654.996 47.947.044.991 Subsidiaries
Jumlah 34.071.848.746 82.876.040.741 Total
Pembayaran pajak dimuka Prepaid taxes
Perusahaan 15.710.510.082 28.901.019.367 The Company
Entitas anak 19.862.102.897 86.071.710.664 Subsidiaries
Jumlah 35.572.612.979 114.972.730.031 Total
Utang pajak penghasilan badan Corporate income taxes payable
Perusahaan - 6.027.976.383 The Company
Entitas anak 9.718.552.099 4.664.231.749 Subsidiaries
Jumlah 9.718.552.099 10.692.208.132 Total
Tagihan pajak penghasilan - Entitas anak
disajikan sebagai bagian dari Claim for income tax refund of subsidiaries
"Aset Tidak Lancar - Lain-lain" pada presented as part of "Other Non-current
laporan posisi keuangan Assets" in the consolidated statements
Periode enam bulan yang berakhir pada tanggal 30 Juni/
Tahun yang berakhir pada tanggal 31 Desember/
Six-month period ended June 30,
15. Perpajakan (lanjutan) 15. Taxation (continued)
Pajak Tangguhan Deferred Tax
Rincian pajak tangguhan adalah sebagai berikut: The details of the deferred tax are as follows:
Selisih Kurs Dibebankan ke Laporan karena Penjabaran Laba Rugi Komprehensif Laporan Keuangan/ Konsolidasian/ Exchange Different Charged to Consolidated
Saldo Awal/ due to Financial Statement of Saldo Akhir/
Beginning Balance Statements Translation Comprehensive Income Ending Balance
Aset pajak tangguhan Deferred tax assets
Rugi fiskal 38.102.484.040 - 4.653.565.062 42.756.049.102 Fiscal loss Aset aktivitas pengupasan lapisan
tanah 9.574.861.710 (149.750.148) - 9.425.111.562 Stripping activity asset Liabilitas imbalan kerja 7.852.246.582 (781.828.594) 645.183.003 7.715.600.991 Employee benefits liability
Penyisihan penurunan nilai 115.300.569 (491.700) 1.167.043 115.975.912 Allowance for impairment
Penyisihan penutupan tambang 2.692.434.183 (46.716.554) 94.135.964 2.739.853.593 Provision for mine closure
Aset tetap dan lainnya 454.786.181 (4.495.226) 58.417.795 508.708.750 Property and equipment and others
Liabilitas pajak tangguhan Deferred tax liabilities
Aset pertambangan dari kombinasi Mine properties from business
bisnis (6.495.079.954) - 91.208.388 (6.403.871.566) combination Neto 52.297.033.311 (983.282.222) 5.543.677.255 56.857.428.344 Net
Periode enam bulan yang berakhir pada tanggal 30 Juni/ Six-month period ended June 30, 2014
Selisih Kurs Dibebankan ke Laporan karena Penjabaran Laba Rugi Komprehensif Laporan Keuangan/ Konsolidasian/ Exchange Different Charged to Consolidated
Saldo Aw al/ due to Financial Statement of Saldo Akhir/
Beginning Balance Statements Translation Comprehensive Income Ending Balance
Aset pajak tangguhan Deferred tax assets
Rugi fiskal 20.477.578.930 - 17.624.905.110 38.102.484.040 Fiscal loss Aset aktivitas pengupasan lapisan
tanah 26.394.553.115 2.583.789.684 (19.403.481.089) 9.574.861.710 Stripping activity asset Liabilitas imbalan kerja 6.489.679.250 782.452.332 580.115.000 7.852.246.582 Employee b enefits liab ility
Penyisihan penurunan nilai 347.918.956 5.640.773 (238.259.160) 115.300.569 Allowance for impairment
Penyisihan penutupan tambang 1.976.869.816 543.558.576 172.005.791 2.692.434.183 Provision for mine closure
Aset tetap dan lainnya 278.643.061 57.501.056 118.642.064 454.786.181 Property and equipment and others
Liabilitas pajak tangguhan Deferred tax liab ilities
Aset pertambangan dari kombinasi Mine properties from business
bisnis (7.306.799.857) - 811.719.903 (6.495.079.954) combination Neto 48.658.443.271 3.972.942.421 (334.352.381) 52.297.033.311 Net
Tahun yang berakhir pada tanggal 31 Desember/ Year ended December 31, 2013 Disajikan kembali (Catatan 37)/As restated (Note 37)
Manajemen berpendapat bahwa aset pajak tangguhan dapat terpulihkan seluruhnya terhadap penghasilan kena pajak dimasa yang akan datang sebelum masa manfaat pajak tersebut berakhir.
Management believes that deferred tax assets can be utilized against future taxable income before the utilization period of fiscal losses expires.
Rekonsiliasi antara beban pajak dan hasil perkalian laba akuntansi sebelum pajak 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 is as follows:
2014 2013
Laba sebelum pajak menurut laporan Income before tax per consolidated
laba rugi komprehensif konsolidasian 84.084.073.969 101.496.155.656 statements of comprehensive income
Beban pajak sesuai tarif yang berlaku 21.021.018.492 25.374.038.914 Tax expense at effective tax rates
Efek perbedaan tarif pajak atas entitas anak (2.230.893.052) (364.602.423) Effect due to different tax rate of a subsidiary
Manfaat pajak atas rugi fiskal entitas anak yang Unrecognized tax benefit of subsidiaries
tidak diakui 3.555.450.171 2.670.132.638 taxes losses
Penyesuaian pajak penghasilan tahun
sebelumnya 8.795.766.910 - Adjustment to prior year income tax
Pengaruh pajak atas perbedaan tetap: Tax effects of permanent differences:
Selisih kurs karena penjabaran laporan Exchange different due to financial
keuangan 1.574.238.010 (86.603.898) statements translation
Beban yang tidak dapat dikurangkan 1.346.482.950 1.629.001.081 Non-deductible expenses
Pendapatan bunga yang pajak penghasilannya Interest income already subjected
bersifat final (4.825.823.977) (5.124.717.671) to final income tax
Laba yang belum direalisasi dari persediaan
akhir - 267.462.911 Unrealized gain on ending inventory
Total beban pajak penghasilan 29.236.239.504 24.364.711.552 Total income tax expense
Periode enam bulan yang berakhir pada tanggal 30 Juni/ Six-month period ended June 30,
Pajak penghasilan kini tahun 2013 dihitung berdasarkan taksiran penghasilan kena pajak seperti disajikan di atas.
Current income tax computations in 2013 are based on estimated taxable income as presented above.
Untuk tujuan penyajian dalam laporan posisi keuangan konsolidasian, klasifikasi aset atau liabilitas pajak tangguhan untuk setiap perbedaan temporer ditentukan berdasarkan posisi pajak tangguhan neto (aset neto atau liabilitas neto setiap entitas).
For purposes of presentation in the consolidated statements of financial position, the asset or liability classification of the deferred tax effect of each temporary differences is determined based on the net deferred tax position (net assets or net liabilities per entity basis).
Perusahaan menyampaikan pajak tahunan atas dasar perhitungan sendiri (“self assessment”). Sesuai dengan perubahan terakhir atas Undang-undang Ketentuan Umum dan Tata Cara Perpajakan yang berlaku mulai tanggal 1 Januari 2008. Kantor Pajak dapat menetapkan atau mengubah besarnya kewajiban pajak dalam batas waktu 5 tahun sejak tanggal terutangnya pajak, sedang untuk tahun pajak 2007 dan sebelumnya, pajak dapat ditetapkan paling lambat pada akhir tahun 2013.
The Company submits its tax returns on the basis of self-assessment. In accordance with the latest amendments of the general taxation and procedural law which become effective on January 1, 2008. The Tax Office may assess or amend taxes within 5 years from the date the tax becomes payable, while for fiscal year 2007 and earlier, the tax can be assessed at the latest by the end of 2013.
15. Perpajakan (lanjutan) 15. Taxation (continued)