Kepentingan Nonpengendali Annual Report 2016 Final
www. terregra
.com 91
Laporan Tahunan Annual Report
2016
PT Terregra Asia Energy Tbk dh PT Mitra Megatama Perkasa
dan Entitas Anak Catatan atas Laporan Keuangan Konsolidasian
Untuk Tahun-tahun yang Berakhir 31 Desember 2016 Dan 2015
Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain
PT Terregra Asia Energy Tbk formerly PT Mitra Megatama Perkasa
and its Subsidiaries Notes to Consolidated Financial Statements
For the Years Ended December 31, 2016 And 2015
Figures are Presented in of Rupiah, unless Otherwise Stated
x a
T e
m o
c n
I .
3 2
n a
l i
s a
h g
n e
P k
a j
a P
. 3
2
Beban penghasilan pajak Grup terdiri dari: The net tax expense benefit of the Group
consists of the following:
x a
T t
n e
r r
u C
i n
i K
k a
j a
P
Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi dan
penghasilan komprehensif lain konsolidasian dengan laba kena pajak adalah sebagai
berikut: A reconciliation between income before tax per
consolidated statements of profit or loss and other comprehensive income and taxable income is as
follows:
2016 2015
8 4
3 .
2 1
6 .
3 7
2 i
n i
k k
a j
a P
571.973.980 Current tax
6 3
7 .
7 8
2 .
5 7
1 n
a h
u g
g n
a t
k a
j a
P 407.143.642
Deferred tax 2
1 6
. 4
2 3
. 8
9 h
a l
m u
J 979.117.622
Total
2016 2015
x a
t e
r o
f e
b e
m o
c n
I t
u r
u n
e m
k a
j a
p m
u l
e b
e s
a b
a L
f o
s t
n e
m e
t a
t s
d e
t a
d il
o s
n o
c r
e p
n a
d i
g u
r a
b a
l n
a r
o p
a l
r e
h t
o d
n a
s s
o l
r o
t if
o r
p n
i a
l f
i s
n e
h e
r p
m o
k n
a t
a p
a d
n e
p 4
2 7
. 3
6 .
2 6
2 n
a i
s a
d il
o s
n o
k 4.365.528.291
comprehensive income Rugi sebelum pajak entitas anak
510.533.187 -
Loss before tax of the subsidiaries f
o x
a t
e r
o f
e b
e m
o c
n I
m u
l e
b e
s a
b a
L 1
1 9
. 6
3 1
. 3
7 7
n a
a h
a s
u r
e P
k a
j a
p 4.365.528.291
the Company :
s e
c n
e r
e f
f i
d y
r a
r o
p m
e T
: r
e r
o p
m e
t n
a a
d e
b r
e P
Beban manfaat karyawan 133.655.285
76.459.887 Employee benefits expense
5 8
2 .
5 5
6 .
3 3
1 h
a l
m u
J 76.459.887
Total :
s e
c n
e r
e f
f i
d t
n e
n a
m r
e P
: p
a t
e t
n a
a d
e b
r e
P Sumbangan dan representasi
12.580.000 1.216.000
Donation and entertainment Penghasilan bunga
15.855.941 17.155.427
Interest income 7
8 2
. 5
. 3
2 5
. 1
k a
j a
P Tax
2 4
8 .
4 3
1 .
5 9
4 n
i a
l -
n i
a L
1.956.618.661 Others
1 9
. 8
5 8
. 1
9 4
h a
l m
u J
449.057.802 Total
y n
a p
m o
C e
h t
f o
e m
o c
n i
e l
b a
x a
T n
a a
h a
s u
r e
P k
a j
a p
a n
e k
a b
a L
s r
a e
y r
o i
r p
f o
n o
it a
s n
e p
m o
c e
r o
f e
b i
g u
r i
s a
s n
e p
m o
k m
u l
e b
e s
fiskal tahun-tahun lalu 1.398.651.097
3.992.930.376 fiscal loss
e s
s o
l l
a c
s if
s r
a e
y r
o i
r p
f o
n o
it a
s n
e p
m o
C u
l a
l n
u h
a t
l a
k s
if i
g u
r i
s a
s n
e p
m o
K s
- 2
1 2
- 263.632.376
-2012 -
1 1
2 -
1.441.402.087 -2011
Laba kena pajak Perusahaan 1.398.651.097
2.287.895.914 Taxable income of the Company
f o
e m
o c
n i
e l
b a
x a
T k
a j
a p
a n
e k
a b
a L
Perusahaan Pembulatan 1.398.651.000
2.287.895.000 the Company Rounded
www. terregra
.com 92
PT Terregra Asia Energy Tbk
PT Terregra Asia Energy Tbk dh PT Mitra Megatama Perkasa
dan Entitas Anak Catatan atas Laporan Keuangan Konsolidasian
Untuk Tahun-tahun yang Berakhir 31 Desember 2016 Dan 2015
Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain
PT Terregra Asia Energy Tbk formerly PT Mitra Megatama Perkasa
and its Subsidiaries Notes to Consolidated Financial Statements
For the Years Ended December 31, 2016 And 2015
Figures are Presented in of Rupiah, unless Otherwise Stated
Perhitungan beban dan utang pajak kini adalah sebagai berikut:
The current tax expense and payable are computed as follows:
x a
T d
e r
r e
f e
D n
a h
u g
g n
a T
k a
j a
P
Rincian aset pajak tangguhan Grup adalah sebagai berikut:
The details of the Group’s deferred tax assets is as follows:
2016 2015
e s
n e
p x
e x
a t
t n
e r
r u
C i
n i
k k
a j
a p
n a
b e
B 8
4 3
. 2
1 6
. 3
7 2
n a
a h
a s
u r
e P
571.973.980 The Company
- k
a n
a s
a t
it n
E -
Subsidiary Jumlah beban pajak kini
273.612.348 571.973.980
Total current tax expense e
m o
c n
i d
i a
p e
r p
s s
e L
n a
r a
y a
b m
e p
i g
n a
r u
k i
D s
e x
a t
a k
u m
i d
k a
j a
p 4
3 6
. 5
9 .
5 9
1 n
a a
h a
s u
r e
P 569.230.618
The Company -
k a
n a
s a
t it
n E
- Subsidiary
4 3
6 .
5 9
. 5
9 1
h a
l m
u j
- b
u S
569.230.618 Subtotal
4 1
7 .
6 1
5 .
8 7
i n
i k
k a
j a
p g
n a
t U
2.743.362 Current tax payable
e l
b a
y a
p x
a t
t n
e r
r u
c f
o s
li a
t e
D i
n i
k k
a j
a p
g n
a t
u n
a i
c n
i R
4 1
7 .
6 1
5 .
8 7
n a
a h
a s
u r
e P
2.743.362 The Company
- k
a n
a s
a t
it n
E -
Subsidiary 4
1 7
. 6
1 5
. 8
7 h
a l
m u
J 2.743.362
Total
Penghasilan n
i a
l f
i s
n e
h e
r p
m o
k i
s i
s i
u k
a h
u r
a g
n e
P entitas anak
Other 1 Januari 2016
Effect of acquisition Laba atau rugi
comprehensive 31 Desember 2016
January 1, 2016 of sub sidiary
Profit or loss income
Decemb er 31, 2016 Perusahaan
The Company 3
2 8
. 8
6 5
. 5
5 a
j r
e k
n a
l a
b m
I -
17.760.858 1.226.445
74.556.126 Employee benefits
Entitas anak Subsidiaries
- l
a k
s if
i g
u R
818.623.535 137.799.619
- 956.423.154
Fiscal losses -
a j
r e
k n
a l
a b
m I
19.498.520 19.727.259
2.725.789 36.499.990
Employee benefits Aset pajak tangguhan - Bersih
55.568.823 838.122.055
175.287.736 1.499.344
1.067.479.270 Deferred tax assets - Net
Dikreditkan dibebankan ke Credited charged to
Penghasilan komprehensif lain
Other 1 Januari 2015
Laba atau rugi Laba atau rugi
comprehensive 31 Desember 2015
January 1, 2015 Profit or loss
Profit or loss income
Decemb er 31, 2015 3
1 6
. 8
5 2
. 6
2 4
l a
k s
if i
g u
R -
426.258.613 -
- Fiscal losses
5 5
. 9
6 5
. 2
4 a
j r
e k
n a
l a
b m
I -
19.114.971 6.115.653
55.568.823 Employee benefits
Aset pajak tangguhan - Bersih 468.828.118
- 407.143.642
3 5
6 .
5 1
1 .
6 55.568.823
Deferred tax assets - Net Dikreditkan dibebankan ke
Credited charged to
www. terregra
.com 93
Laporan Tahunan Annual Report
2016
PT Terregra Asia Energy Tbk dh PT Mitra Megatama Perkasa
dan Entitas Anak Catatan atas Laporan Keuangan Konsolidasian
Untuk Tahun-tahun yang Berakhir 31 Desember 2016 Dan 2015
Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain
PT Terregra Asia Energy Tbk formerly PT Mitra Megatama Perkasa
and its Subsidiaries Notes to Consolidated Financial Statements
For the Years Ended December 31, 2016 And 2015
Figures are Presented in of Rupiah, unless Otherwise Stated
e r
a h
S r
e P
s g
n i
n r
a E
. 4
2 m
a h
a S
r e
P a
b a
L .
4 2
Perhitungan laba
per saham
dasar berdasarkan pada informasi berikut:
The computation of basic earnings per share is based on the following data:
Jumlah rata-rata tertimbang saham yang digunakan pada perhitungan laba per saham di
atas memperhitungkan pengaruh retroaktif atas penerbitan saham.
The weighted average number of shares used in the above earnings per share computation
considered the retroactive effect of issued shares.
25. Sifat dan Transaksi Hubungan Berelasi 25.
Nature of Relationship and Transactions with Related Parties
Sifat Pihak Berelasi Nature of Relationship
a. PT Terregra Asia Equity, Lasman Citra,
Djani Sutedja, Iwan Sugiarjo, Christin Soewito, PT Surya Fajar Capital dan Roy
Petrus Chalim merupakan pemegang saham Perusahaan.
a. PT Terregra Asia Equity, Lasman Citra,
Djani Sutedja, Iwan Sugiarjo, Christin Soewito, PT Surya Fajar Capital and Roy
Petrus Chalim are stockholders of the Company.
b. Perusahaan yang sebagian pemegang
saham dan
pengurus atau
manajemennya sama dengan Grup, yakni PT Berkah Alam Lestari Energi,
PT Cahaya
Abadi Lestari
Energi, PT Energi Alam Semesta, PT Indah Alam
Lestari Energi, PT Karya Abadi Lestari Energi, PT Karya Alam Lestari Energi,
PT Sumber
Alam Energi
Hidro, PT Borneo Hydro Electric, PT Musi Hydro
Electric, PT Teunom Hidro Power. b.
The Companies which have partly the same stockholders and management as the
Group are PT Berkah Alam Lestari Energi, PT Cahaya Abadi Lestari Energi, PT Energi
Alam Semesta, PT Indah Alam Lestari Energi, PT Karya Abadi Lestari Energi,
PT Karya Alam Lestari Energi, PT Sumber Alam Energi Hidro, PT Borneo Hydro
Electric,
PT Musi
Hydro Electric,
PT Teunom Hidro Power.
2016 2015
e r
a h
s r
e p
g n
i n
r a
e c
i s
a B
r a
s a
d m
a h
a s
r e
p a
b a
L t
if o
r p
l a
t o
t m
o r
F n
u h
a t
a b
a l
h a
l m
u j
i r
a D
r a
e y
e h
t r
o f
t a
p a
d g
n a
y n
a l
a j
r e
b f
o s
r e
n w
o o
t e
l b
a t
u b
i r
t t
a k
il i
m e
P a
d a
p e
k n
a k
i s
u b
i r
t a
i d
4 5
3 .
9 4
3 .
5 5
1 k
u d
n i
s a
t it
n e
3.386.410.669 the Company
y r
a n
i d
r o
f o
r e
b m
u n
e g
a r
e v
a d
e t
h g
i e
W a
s a
i b
m a
h a
s g
n a
b m
it r
e t
a t
a r
- a
t a
R c
i s
a b
f o
n o
it a
t u
p m
o c
r o
f s
e r
a h
s a
b a
l n
a g
n u
t i
h r
e p
k u
t n
u per saham dasar
2.200.000.000 2.200.000.000
earnings per share s
g n
i n
r a
e c
i s
a b
l a
t o
T r
a s
a d
m a
h a
s r
e p
a b
a l
h a
l m
u J
e h
t o
t e
l b
a t
u b
i r
t t
a e
r a
h s
r e
p a
d a
p e
k n
a k
i s
u b
i r
t a
i d
t a
p a
d g
n a
y e
h t
f o
s r
e n
w o
a s
a i
b m
a h
a s
g n
a g
e m
e p
7 ,
n a
a h
a s
u r
e P
1,54 Company