PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2015 DAN 2014 DAN UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
– Lanjutan PT GOLDEN EAGLE ENERGY Tbk
AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS DECEMBER 31, 2015 AND 2014 AND FOR THE
YEARS THEN ENDED – Continued
- 64 - 25. BEBAN UMUM DAN ADMINISTRASI
25. GENERAL AND ADMINISTRATIVE EXPENSES
2015 2014
Rp Rp
Gaji dan tunjangan 8.102.948.550
5.794.583.577 Salaries and benefits
Beban penyusutan dan Depreciation and amortization
amortisasi 2.985.527.994
765.857.999 expenses
Beban umum dan akomodasi 2.918.700.486
934.430.572 General and accommodation expense
Jasa profesional 2.746.022.153
2.175.117.628 Professional fee
Beban sew a gedung 1.294.964.822
720.960.972 Rent expense
Pengelolaan dan reklamasi lingkungan hidup 998.418.718
23.500.000 Environmental management and reclamation
Beban transportasi 852.049.828
255.052.026 Transportation expenses
Beban imbalan kerja Catatan 19 796.948.415
1.061.822.263 Employee benefits expense Note 19
Beban iklan 334.127.338
662.436.550 Advertising expense
Lain - lain 1.307.214.437
349.045.653 Others
Jumlah 22.336.922.741
12.742.807.240 Total
26. BEBAN NON OPERASIONAL 26. NON-OPERATIONAL EXPENSE
Selama tahun 2015, Grup mengalami kendala logistik
yang menyebabkan terhambatnya pengangkutan dari lokasi tambang ke pelabuhan,
yang merupakan periode tidak berproduksi dan biaya-biaya yang timbul selama periode tersebut
dicatat sebagai beban non operasional. In 2015, the Group suffer logistic problem that
unable coal transportation from mine site to port, which is considered as non-production period and
expenses incurred during the period are classified as non-operational expenses.
27. PAJAK PENGHASILAN 27. INCOME TAX
Jumlah utangbeban pajak kini Grup sebesar nihil pada 2015 dan 2014.
Total current tax expensepayable of the Group amounted to nil in 2015 and 2014.
Rekonsiliasi antara rugi sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif
lain konsolidasian dengan laba kena pajak adalah sebagai berikut:
A reconciliation between income loss before tax per consolidated statements of profit or loss and
other comprehensive income and taxable income is as follows:
- 64 - EXPENSES
e amation
e 19
endala m that
besar nihil Group
enurut fore tax
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2015 DAN 2014 DAN UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
– Lanjutan PT GOLDEN EAGLE ENERGY Tbk
AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS DECEMBER 31, 2015 AND 2014 AND FOR THE
YEARS THEN ENDED – Continued
- 65 -
2015 2014
Rp Rp
Rugi sebelum pajak menurut Loss before tax per consolidated
laporan laba rugi dan penghasilan statements of profit or loss
komprehensif lain konsolidasian 60.578.867.106
3.502.096.211 and other comprehensive income
Perbedaan temporer Temporary differences
Beban penyusutan dan amortisasi 2.384.508.722
1.749.307.723 Depreciation and amortization expense
Imbalan kerja 796.948.415
1.061.822.263 Employee benefit
Sew a pembiayaan 50.889.974
397.493.158 Finance lease
Cadangan kerugian penurunan Allow ance for impairment losses
nilai piutang 2.234.228.771
680.000.000 of receivable
Perbedaan tetap Permanent differences
Donasi 464.391.000
- Donation
Bagian laba bersih entitas asosiasi 697.277.581
11.646.991.767 Equity in net income of associate
Beban yang tidak dapat dikurangkan 5.062.503.176
2.670.484.737 Non deductible expenses
Penghasilan bunga dikenakan pajak final
4.517.553.727 5.525.841.521
Interest income subjected to final tax Rugi fiskal sebelum kompensasi
Fiscal loss before fiscal loss kerugian fiskal
54.800.228.356 14.910.807.934
carryforw ard Kompensasi kerugian fiskal
49.600.991.612 35.168.383.678
Fiscal loss carryforw ard Akumulasi rugi fiskal
104.401.219.968 50.079.191.612
Accumulated fiscal loss Laba kena pajak rugi fiskal sebelum
Taxable income fiscal loss before kompensasi kerugian fiskal
fiscal loss carryforw ard Perusahaan
3.206.447.295 3.228.492.326
Parent company Entitas anak
Subsdiaries NMMJ
50.414.082 82.372.871
NMMJ MRK
111.526.908 85.982.245
MRK RR
71.601.282 66.841.884
RR PBK
2.102.275.925 -
PBK TRA
55.771.685.618 11.447.118.608
TRA Jumlah
54.800.228.356 14.910.807.934
Total Kompensasi rugi fiskal
Fiscal loss carryforw ard Perusahaan
3.228.492.326 -
Parent company Entitas anak
Subsdiaries NMMJ
390.523.677 786.350.806
NMMJ MRK
85.982.245 -
MRK RR
66.841.884 -
RR TRA
45.829.151.480 34.382.032.872
TRA Jumlah
49.600.991.612 35.168.383.678
Total Akumulasi rugi fiskal
Accumulated fiscal loss Perusahaan
22.045.031 3.228.492.326
Parent company Entitas anak
Subsdiaries NMMJ
340.109.595 868.723.677
NMMJ MRK
197.509.153 85.982.245
MRK RR
138.443.166 66.841.884
RR PBK
2.102.275.925 -
PBK TRA
101.600.837.098 45.829.151.480
TRA Jumlah
104.401.219.968 50.079.191.612
Total
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2015 DAN 2014 DAN UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
– Lanjutan PT GOLDEN EAGLE ENERGY Tbk
AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS DECEMBER 31, 2015 AND 2014 AND FOR THE
YEARS THEN ENDED – Continued
- 66 - Rugi fiskal Grup dapat dikompensasikan dengan
laba kena pajak dalam jangka waktu lima tahun. Aset pajak tangguhan atas rugi fiskal tidak diakui
karena manajemen menilai aset pajak tangguhan tidak dapat dimanfaatkan di masa mendatang.
The Group’s fiscal losses can be offset against the taxable income for a period of five years.
Deferred tax assets on fiscal losses are not recognized as management assessed that future
taxable income will not be available to utilized the deferred tax assets.
Rekonsiliasi antara beban pajak dan hasil perkalian rugi akuntansi sebelum pajak dengan
tarif pajak efektif yang berlaku sebagai berikut: A reconciliation between the total tax expenses
and the amount computed by applying the effective tax rates to loss before tax is as follows:
2015 2014
Rp Rp
Rugi sebelum pajak menurut Loss before tax per consolidated
laporan laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 60.578.867.106
3.502.096.211 other comprehensive income
Tarif pajak yang berlaku 7.572.358.388
437.762.026 Tax expense at effective tax rates
Koreksi pajak atas penghasilan yang tidak dapat diperhitungkan
menurut fiskal 722.329.843
1.426.088.965 Tax effect of nontaxable income
Rugi fiskal yang tidak diakui 6.850.028.545
1.863.850.991 Unrecognized fiscal loss
Rugi fiskal yang diakui -
- Recognized fiscal loss
Beban pajak -
- Tax expense
28. RUGI PER SAHAM 28. LOSS PER SHARE
Perusahaan tidak memiliki efek yang berpotensi dilutif terhadap saham biasa untuk periode yang
berakhir pada 31 Desember 2015 dan 2014. The Company has no instrument that is
potentially dilutive to ordinary shares for the periods ended December 31, 2015 and 2014.
Berikut ini adalah data yang digunakan untuk perhitungan laba per saham dasar:
The computation of basic earnings per share is based on the following data:
2015 2014
Rp Rp
Rugi Loss
Rugi bersih diatribusikan Net loss attributable to
kepada pemilik Entitas Induk 50.165.941.571
3.282.444.355 ow ners of the Company
Jumlah saham Number of shares
Jumlah saham biasa Number of ordinary shares for
untuk perhitungan laba computation of basic
per saham dasar 3.150.000.000
3.150.000.000 earnings per share
Rugi per saham dasar 15,93
1,04 Basic loss per share
29. SIFAT DAN TRANSAKSI PIHAK BERELASI 29. NATURE OF RELATIONSHIP AND
TRANSACTIONS WITH RELATED PARTIES Sifat Pihak Berelasi
Nature of Relationship
a. PT Rajawali Corpora RC adalah entitas
pengendali utama dari Perusahaan. a. PT Rajawali Corpora RC is the ultimate
controlling entity of the Company.