c. Berdasarkan Mata Uang c. Based on Currency
2014 2013
Rupiah 235.160.179.418 114.390.743.385 Rupiah
Dolar Amerika Serikat (Catatan 32) 386.581.094.958 314.953.914.659 U.S. Dollar (Note 32)
Total 621.741.274.376 429.344.658.044 Total
31 Desember/ December 31,
15. Perpajakan 15. Taxation
Utang pajak terdiri dari: Taxes payables consists of:
2014 2013
Pajak penghasilan badan 12.028.513.527 10.692.208.132 Corporate income tax
Pajak Penghasilan: Income tax:
Pasal 4 ayat (2) 803.100.169 59.808.696 Article 4 (2)
Pasal 15 670.357.386 323.854.291 Article 15
Pasal 21 1.104.095.836 1.622.644.005 Article 21
Pasal 23 7.439.251.107 4.275.752.086 Article 23
Pasal 25 - 1.913.250.820 Article 25
Section 45 159.867.808 222.137.699 Section 45
Pajak Pertambahan Nilai 347.755.549 914.175.000 Value Added Tax
Pajak Ekspor 664.672.400 664.672.400 Export tax
Total 23.217.613.782 20.688.503.129 Total
31 Desember/ December 31,
Beban (penghasilan) pajak terdiri dari: Tax expense (benefit) consists of:
2014 2013
Perusahaan The Company
Kini 19.165.550.750 34.928.995.750 Current
Tangguhan (676.500.983) (503.478.834) Deferred
Total 18.489.049.767 34.425.516.916 Total
Entitas Anak Subsidiaries
Kini 46.396.048.094 47.947.044.991 Current
Tangguhan (13.030.886.299) 766.795.286 Deferred
Total 33.365.161.795 48.713.840.277 Total
Beban pajak 51.854.211.562 83.139.357.193 Tax expense
Tahun yang berakhir pada tanggal 31 Desember/
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 185.676.112.789 311.618.234.255 statements of comprehensive income Dikurangi: laba (rugi) sebelum pajak entitas anak 72.553.221.800 139.013.586.114 Less: income (loss) before tax of the subsidiaries Laba sebelum pajak penghasilan Perusahaan 113.122.890.989 172.604.648.141 Income before income tax of the Company
Perbedaan temporer: Temporary differences:
Beban imbalan kerja 1.589.904.000 1.553.227.000 Employee benefit expense Selisih penyusutan fiskal dan Difference in fiscal and commercial
komersial 242.851.908 133.839.212 depreciation Total perbedaan temporer 1.832.755.908 1.687.066.212 Total temporary differences
Perbedaan tetap: Permanent differences:
Amortisasi aset pertambangan dari Amortization of mine properties from kombinasi bisnis 873.248.022 326.849.125 business combination Beban yang tidak dapat dikurangkan 2.221.393.463 2.093.677.045 Non-deductible expenses Pendapatan bunga yang pajak Interest income already subjected
penghasilannya bersifat final (41.388.085.292) (36.759.504.499) to final income tax Laba yang belum direalisasi dari
persediaan akhir - (236.752.504) Unrealized gain on ending inventory Total perbedaan tetap (38.293.443.807) (34.575.730.833) Total permanent differences
Penghasilan kena pajak perusahaan 76.662.203.090 139.715.983.520 Taxable income attributable to the Company Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
Perhitungan beban dan utang pajak kini adalah sebagai berikut:
The calculation of current tax expense and tax payable are as follows:
2014 2013
Penghasilan kena pajak Taxable income
Perusahaan 76.662.203.000 139.715.983.000 The Company Entitas anak 185.584.192.376 191.788.179.964 Subsidiaries Total 262.246.395.376 331.504.162.964 Total
Beban pajak kini Current income tax expense
Perusahaan 19.165.550.750 34.928.995.750 The Company Entitas anak 46.396.048.094 47.947.044.991 Subsidiaries Total 65.561.598.844 82.876.040.741 Total
Penyesuaian pajak penghasilan tahun
sebelumnya Adjustment of prior year income tax
Perusahaan - - The Company Entitas anak 8.795.766.910 5.152.850.157 Subsidiaries Total 8.795.766.910 5.152.850.157 Total
Pembayaran pajak dimuka Prepaid taxes
Perusahaan 40.495.584.756 28.901.019.367 The Company Entitas anak 30.472.084.683 80.918.860.507 Subsidiaries Total 70.967.669.439 109.819.879.874 Total
Utang pajak penghasilan badan Corporate income taxes payable
Perusahaan - 6.027.976.383 The Company Entitas anak 12.028.513.527 4.664.231.749 Subsidiaries
Total 12.028.513.527 10.692.208.132 Total
Tagihan pajak penghasilan - Grup
disajikan sebagai bagian dari Claim for income tax refund of Group
Aset Tidak Lancar - Lain-lain pada presented as part of "Other Non-current
laporan posisi keuangan Assets" in the consolidated statements
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 Difference 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 - 12.701.591.986 50.804.076.026 Fiscal loss Aset aktivitas pengupasan lapisan
tanah 9.574.861.710 170.851.303 - 9.745.713.013 Stripping activity asset Liabilitas imbalan kerja 7.852.246.582 54.137.288 545.807.264 8.452.191.134 Employee benefits liability
Penyisihan penurunan nilai 115.300.569 560.985 (88.058.154) 27.803.400 Allowance for impairment
Penyisihan penutupan tambang 2.692.434.183 64.974.962 201.295.628 2.958.704.773 Provision for mine closure
Aset tetap dan lainnya 454.786.181 9.429.973 128.438.552 592.654.706 Property and equipment and others
Liabilitas pajak tangguhan Deferred tax liabilities
Aset pertambangan dari kombinasi Mine properties from business
bisnis (6.495.079.954) - 218.312.006 (6.276.767.948) combination Neto 52.297.033.311 299.954.511 13.707.387.282 66.304.375.104 Net
Tahun yang berakhir pada tanggal 31 Desember/ Year ended December 31, 2014
Selisih Kurs Dibebankan ke Laporan
karena Penjabaran Laba Rugi Komprehensif
Laporan Keuangan/ Konsolidasian/
Exchange Difference 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 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 benefits liability
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 liabilities
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 185.676.112.789 311.618.234.255 statements of comprehensive income
Beban pajak sesuai tarif yang berlaku 46.419.028.197 77.904.558.564 Tax expense at effective tax rates
Efek perbedaan tarif pajak atas entitas anak (2.958.623.673) (671.382.349) Effect due to different tax rate of a subsidiary
Manfaat pajak atas rugi fiskal entitas anak yang Unrecognized tax benefit of subsidiaries tidak diakui 7.207.888.835 7.164.182.855 taxes losses
Penyesuaian pajak penghasilan tahun
sebelumnya 8.795.766.910 5.152.850.157 Adjustment of prior year income tax
Pengaruh pajak atas perbedaan tetap: Tax effects of permanent differences: Selisih kurs karena penjabaran laporan Exchange difference due to financial
keuangan 358.288.135 524.351.118 statements translation Beban yang tidak dapat dikurangkan 3.317.024.176 2.591.375.265 Non-deductible expenses Pendapatan bunga yang pajak penghasilannya Interest income already subjected
bersifat final (11.285.161.018) (9.467.390.291) to final income tax Laba yang belum direalisasi dari persediaan
akhir - (59.188.126) Unrealized gain on ending inventory Total beban pajak penghasilan 51.854.211.562 83.139.357.193 Total income tax expense
Tahun yang berakhir pada tanggal 31 Desember/ Year ended December 31,
Pajak penghasilan kini tahun 2014 dihitung berdasarkan estimasi penghasilan kena pajak seperti disajikan di atas.
Current income tax computations in 2014 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)
Pada tanggal 24 Januari 2014, KIM dan BHBA, entitas anak, menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) dari Kantor Pajak untuk tahun pajak 2012. Berdasarkan SPT Tahunan 2012, KIM dan BHBA mengajukan restitusi atas
pajak penghasilan masing-masing sebesar
Rp2.934.749.989 dan Rp17.575.606.645.
Berdasarkan SKPLB No.00001/406/12/332/14 dan No.00002/406/12/332/14, jumlah yang disetujui untuk direstitusi oleh kantor pajak adalah sebesar Rp2.925.429.908 dan Rp 12.432.076.569, yang masing-masing telah diterima pada tanggal 8 April 2014 dan 5 Maret 2014.
On January 24, 2014, KIM and BHBA, subsidiaries, received Overpaid-Tax Assessment Letters (SKPLB) from the Tax Office for fiscal year 2012. Based on the annual tax return of 2012, KIM and BHBA proposed restitution of income tax amounted Rp2,934,749,989 and Rp17,575,606,645, respectively. Based on
SKPLB No.00001/406/12/332/14 and
No.00002/406/12/332/14, the agreed restitution by the tax office amounted to Rp2,925,429,908 and Rp12,432,076,569, which has been received on April 8, 2014 and March 5, 2014, respectively.
Pada tanggal 27 Maret 2014, BORNEO, entitas anak, menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) dari Kantor Pajak untuk tahun pajak 2012. Berdasarkan SPT Tahunan 2012,
BORNEO mengajukan restitusi atas pajak
penghasilan sebesar Rp27.415.426.233.
Berdasarkan SKPLB No.00009/406/12/091/14, jumlah yang disetujui untuk direstitusi oleh kantor pajak adalah sebesar Rp26.231.206.094, yang telah diterima pada tanggal 6 Mei 2014. Selisih sebesar Rp1.184.220.139 dicatat sebagai bagian dari “Beban Pajak Penghasilan Kini” pada laporan
laba rugi komprehensif konsolidasian
Perusahaan.
On March 27, 2014, BORNEO, a subsidiary, received Overpaid-Tax Assessment Letters (SKPLB) from the Tax Office for fiscal year 2012. Based on the annual tax return of 2012, BORNEO proposed restitution of income tax amounted Rp27,415,426,233. Based on SKPLB No.00009/406/12/091/14, the agreed restitution by the tax office amounted to Rp26,231,206,094, which has been received on May 6, 2014. The difference amounted to Rp1,184,220,139 is recorded as part of “Current Income Tax Expense” in the Company’s consolidated statements of comprehensive income.
Pada tanggal 14 Mei 2014, KIM, entitas anak, menerima Surat Ketetapan Pajak Kurang Bayar (SKPKB) atas Pajak Penghasilan Badan tahun pajak 2010 sebesar Rp7.102.992.490. Pada tanggal 12 Juni 2014, KIM telah membayar seluruh kurang bayar pajak tersebut.
On May 14, 2014, KIM, a subsidiary, received Underpaid-Tax Assessment Letters (SKPKB) for
Income tax in 2010 amounted to
Rp7,102,992,490. On June 12, 2014, KIM has paid all those underpayments tax.
Pada tanggal 14 Mei 2014, BHBA, entitas anak, menerima Surat Ketetapan Pajak Kurang Bayar (SKPKB) atas Pajak Penghasilan Badan tahun pajak 2011 sebesar Rp1.692.774.420. Pada tanggal 12 Juni 2014, BHBA telah membayar seluruh kurang bayar pajak tersebut.
On May 14, 2014, BHBA, a subsidiary, received Underpaid-Tax Assessment Letters (SKPKB) for
Income tax in 2011 amounted to
Rp1,692,774,420. On June 12, 2014, BHBA has paid all those underpayments tax.
2014 2013 Iuran dana hasil produksi batubara
(Catatan 33a) 28.025.138.097 25.665.930.191 Royalty (Note 33a)
Jasa profesional (Catatan 31) 15.279.709.378 21.888.363.070 Professional fees (Note 31)
Perbaikan dan pemeliharaan jalan
(Catatan 31) 9.548.568.868 8.619.302.382 Road repair and maintenance (Note 31)
Transportasi 5.945.582.371 3.004.361.610 Transportation
Sewa 4.159.993.923 12.021.024.045 Rental
Pembelian solar 2.555.129.500 - Purchase of gasoline
Asuransi 2.293.825.279 202.168.238 Insurance
Lain-lain, masing-masing di bawah
Rp2 miliar 14.570.456.001 7.962.940.987 Others, each below Rp2 billion
Total 82.378.403.417 79.364.090.523 Total
31 Desember/ December 31,
17. Kelompok Instrumen Keuangan dan Nilai