PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2017 DAN 31 DESEMBER 2016 DAN UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA
TANGGAL 31 MARET 2017 DAN 31 MARET 2016 – Lanjutan
PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
MARCH 31, 2017 AND DECEMBER 31, 2016 AND FOR THE THREE MONTHS PERIODS ENDED
MARCH 31, 2017 AND MARCH 31, 2016 – Continued
- 54 - 28. PAJAK PENGHASILAN
28. INCOME TAX
Jumlah utangbeban pajak kini Grup sebesar nihil periode tiga bulan yang berakhir pada tanggal 31
Maret 2017 dan 31 Maret 2016. Total current tax expensepayable of the Group
amounted to nil for the three months period ended March 31, 2017 and March 31, 2016.
Rekonsiliasi antara rugi sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif
lain konsolidasian dengan laba kena pajak adalah sebagai berikut:
A reconciliation between loss before tax per consolidated statements of profit or loss and
other comprehensive income and taxable income is as follows:
2017 2016
Tiga bulan Tiga bulan
Three months Three months
Rp Rp
Laba Rugi sebelum pajak menurut Profit Loss before tax per consolidated
laporan laba rugi dan penghasilan statements of profit or loss
komprehensif lain konsolidasian 5.892.352.926
4.204.038.722 and other comprehensive income
Perbedaan temporer Temporary differences
Beban penyusutan dan amortisasi 260.028.401
631.191.480 Depreciation and amortization expense
Sew a pembiayaan -
7.280.968 Finance lease
Penyisihan penurunan nilai Allow ance for impairment losses
batubara 5.154.644
- coal
Perbedaan tetap Permanent differences
Donasi 60.231.755
- Donation
Bagian laba bersih entitas asosiasi 11.451.371.349
530.223.272 Equity in net income of associate
Beban yang tidak dapat dikurangkan 524.772.701
549.262.140 Non deductible expenses
Penghasilan bunga dikenakan pajak final
107.970.306 177.167.878
Interest income subjected to final tax Rugi fiskal sebelum kompensasi
Fiscal loss before fiscal loss kerugian fiskal
4.827.110.516 3.738.257.220
carryforw ard Kompensasi kerugian fiskal
133.944.922.331 104.401.219.968
Fiscal loss carryforw ard Akumulasi rugi fiskal
138.772.032.847 108.139.477.188
Accumulated fiscal loss
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. Grup juga tidak mengakui aset pajak tangguhan
dari perbedaan temporer 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. The Group also does not recognized deferred tax assets from
temporary differences because management considers the deferred tax assets can not be
utilized in the future.
Perhitungan pajak penghasilan badan adalah perhitungan sementara yang dibuat untuk tujuan
akuntansi The corporate income tax calculations are
preliminary estimates made for accounting purposes.
Rekonsiliasi antara beban pajak dan hasil perkalian laba 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 profit loss before tax is as follows:
