Reclamation and Mine Closure Reserve
PT J Resources Asia Pasifik Tbk dan Entitas Anak Catatan atas Laporan Keuangan Konsolidasian
Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012
Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain
PT J Resources Asia Pasifik Tbk and Its Subsidiaries Notes to Consolidated Financial Statements
For the Years Ended December 31, 2013 and 2012
Figures are Presented in United States Dollar, unless Otherwise Stated
- 85 - Untuk perusahaan Malaysia, Grup membayar
kepada lembaga program pensiun iuran pasti untuk karyawan. Grup tidak memiliki kewajiban
pembayaran lebih lanjut kepada karyawan setelah iuran dibayar. Pada tahun 2013 dan 2012,
kontribusi masing-masing sebesar US 3.059.000 dan US 903.000 diakui sebagai beban imbalan
kerja yang dicatat sebagai bagian dari Beban pokok pendapatan, dan beban akrual terkait
dengan beban tersebut masing-masing sebesar US 278.602 dan US 163.180 dicatat sebagai
bagian dari akun “Beban akrual”. For Malaysian companies, the Group pays
contributions to privately administered defined contribution pension plans for employees. The
Group has no further payment obligation to the employees once the contributions have been
paid. In 2013 and 2012, the total contributions amounting to US 3,059,000 and US 903,000,
respectively, are recognized as employee benefits expense included as part of Cost of
revenues and the related accrual of US 278,602 and US 163,180 in 2013 and
2012, respectively, are included in “Accrued expenses” account.
32. Pajak Penghasilan 32.
Income Tax Beban penghasilan pajak Grup terdiri dari:
The net tax expense benefit of the Group consists of the following:
2013 2012
Pajak kini 67.314
16.442.601 Current tax
Pajak tangguhan 12.640.449
8.648.373 Deferred tax
Jumlah 12.573.135
7.794.228 Total
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:
2013 2012
Laba rugi sebelum pajak menurut laporan Income loss before tax per consolidated
laba rugi komprehensif konsolidasian 38.897.496
95.664.043 statements of comprehensive income
Rugi laba sebelum pajak Loss income before tax of
entitas anak - bersih 37.319.651
98.676.805 subsidiaries - net
Rugi sebelum pajak Perusahaan 1.577.845
3.012.762 Loss before tax of the Company
Perbedaan temporer: Temporary differences:
Beban imbalan kerja jangka panjang 57.830
5.933 Long-term employee benefits expense
Sewa pembiayaan -
4.704 Capital lease
Cadangan kerugian penurunan nilai - bersih
- 8.692
Provision for impairment loss - net 57.830
1.945 Perbedaan tetap:
Permanent differences: Sumbangan 15.088
2.267 Donations
Denda pajak 34.253
- Tax penalties
Pendapatan bunga yang telah Interest income already subjected to
dikenakan pajak penghasilan final -
10.150 final tax
49.341 7.883
PT J Resources Asia Pasifik Tbk dan Entitas Anak Catatan atas Laporan Keuangan Konsolidasian
Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012
Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain
PT J Resources Asia Pasifik Tbk and Its Subsidiaries Notes to Consolidated Financial Statements
For the Years Ended December 31, 2013 and 2012
Figures are Presented in United States Dollar, unless Otherwise Stated
- 86 -
2013 2012
Rugi fiskal tahun berjalan 1.470.674
3.018.700 Fiscal loss during the year
Rugi fiskal tahun-tahun lalu Prior years fiscal loss
2012 3.018.700
- 2012
2011 149.380
149.380 2011
2010 67.712
67.712 2010
2009 47.638
47.638 2009
Akumulasi rugi fiskal 4.754.104
3.283.430 Accumulated fiscal losses
Beban pajak kini entitas anak 67.314
16.442.601 Current tax of subsidiaries
Perusahaan memiliki saldo akumulasi rugi fiskal pada tahun-tahun yang berakhir 31 Desember
2013 dan 2012 sehingga tidak terdapat utang pajak penghasilan.
No provision for current income tax was recognized for the years ended December 31,
2013 and 2012 since the Company is in fiscal loss position.
Pajak Tangguhan Deferred Tax
Dikreditkan dibebankan ke
laporan laba rugi komprehensif
konsolidasian Credited in
charged to consolidated
1 Januari statements of
31 Desember January 1,
comprehensive December 31,
2012 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
Dikreditkan dibebankan ke
laporan laba rugi Aset liabilitas
komprehensif pajak tangguhan
konsolidasian entitas anak
Credited in yang diakuisisi
charged to Deferred tax assets
consolidated 1 Januari
liabilities of statements of
31 Desember January 1,
acquired comprehensive
December 31, 2012
subsidiary income
2012 Penyisihan untuk:
Allowance for: Penurunan nilai persdiaan
7.243 -
- 7.243
Decline in value of inventories Penurunan nilai piutang
2.172 -
2.172 -
Impairment loss of receivable Sewa pembiayaan
1.176 -
1.176 -
Finance lease Liabilitas imbalan kerja
Long-term employee benefits jangka panjang
4.553 21.506
260.702 286.761
liability Cadangan biaya reklamasi dan
Reclamation and penutupan tambang
- 734.370
346.158 1.080.528
mine closure reserve Depresiasi dan amortisasi
- 3.556.449
658.753 2.897.696
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
- 82.930.991
7.383.756 75.547.235
evaluation assets and mining properties Jumlah liabilitas pajak tangguhan - bersih
12.792 85.731.564
8.648.373 77.070.399
Total deferred tax liabilities - net