PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 538 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015
Expressed in United States Dollars,
unless otherwise stated 2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan
2. SUMMARY OF
SIGNIFICANT ACCOUNTING
POLICIES continued aa. Pembagian hasil produksi
aa. Sharing of production
Berdasarkan PKP2B,
Pemerintah berhak
memperoleh 13,5 atas jumlah batubara yang dihasilkan oleh GBP, PIK, TSA, WBM dan FKP
dari proses produksi akhir. Sesuai dengan Keputusan Presiden No. 751996 tertanggal
25 September 1996, perusahaan-perusahaan tersebut membayar bagian produksi Pemerintah
secara tunai, yaitu sebesar 13,5 dari penjualan setelah dikurangi beban penjualan. Perusahaan-
perusahaan
tersebut mengakui
bagian Pemerintah sebagai bagian dari pendapatan dan
liabilitas pembayaran ke Pemerintah diakui dengan basis akrual sebagai beban royalti di
bagian beban pokok pendapatan. As stipulated in the CCoW, the Government is
entitled to take 13.5 of the total coal produced from the final production processes established
by GBP, PIK, TSA, WBM and FKP. In accordance with Presidential Decree No. 751996 dated
25 September 1996, these companies pay the
Government’s share of production in cash, which represents 13.5 of sales after the deduction of
selling expenses. These companies recognise the Government’s share as part of revenue, and the
obligation to make payments to the Government on an accruals basis as a royalty expense within
cost of revenue.
ab. Pajak penghasilan kini dan tangguhan ab. Current and deferred income tax
Beban pajak terdiri dari pajak kini dan pajak tangguhan. Pajak diakui dalam laporan laba rugi,
kecuali jika pajak tersebut terkait dengan transaksi atau kejadian yang diakui di rugi
komprehensif lain atau langsung diakui ke ekuitas. Dalam keadaan seperti ini, pajak tersebut
masing-masing diakui dalam rugi komprehensif lain atau ekuitas.
The tax expense is comprised of current and deferred tax. Tax is recognised in profit or loss,
except to the extent that it relates to items recognised in other comprehensive loss or
directly in equity. In this case, the tax is recognised in other comprehensive loss or
directly in equity, respectively.
Beban pajak kini dihitung berdasarkan peraturan perpajakan yang berlaku pada tanggal pelaporan
keuangan, di negara di mana perusahaan dan entitas anak beroperasi dan menghasilkan
pendapatan kena pajak. Manajemen secara periodik mengevaluasi posisi yang dilaporkan di
Surat Pemberitahuan
Tahunan “SPT”
sehubungan dengan situasi di mana aturan pajak yang berlaku membutuhkan interpretasi. Jika
perlu, manajemen
menentukan provisi
berdasarkan jumlah yang diharapkan akan dibayar kepada otoritas pajak.
The current income tax is calculated on the basis of the tax laws enacted or substantively enacted
at up to the reporting date in the countries where the Company and its subsidiaries operate and
generate taxable
income. Management
periodically evaluates the positions taken in the annual tax returns with respect to situations in
which the applicable tax regulations are subject to interpretation. It establishes provisions where
appropriate on the basis of the amounts expected to be paid to the tax authorities.
Pajak penghasilan tangguhan diakui, dengan menggunakan metode balance sheet liability
untuk semua perbedaan temporer antara dasar pengenaan pajak aset dan liabilitas dengan nilai
tercatatnya pada
laporan keuangan
konsolidasian. Namun,
liabilitas pajak
penghasilan tangguhan tidak diakui jika berasal dari pengakuan awal goodwill atau pada saat
pengakuan awal aset dan liabilitas yang timbul dari transaksi selain kombinasi bisnis yang pada
saat transaksi tersebut tidak mempengaruhi laba rugi akuntansi dan laba rugi kena pajak. Pajak
penghasilan
tangguhan ditentukan
dengan menggunakan tarif pajak yang telah berlaku atau
secara substantif telah berlaku pada akhir periode pelaporan dan diharapkan diterapkan ketika aset
pajak penghasilan tangguhan direalisasi atau liabilitas
pajak penghasilan
tangguhan diselesaikan.
Deferred income tax is recognised, using the balance sheet liability method, on temporary
differences arising between the tax bases of assets and liabilities and their carrying amounts in
the consolidated financial statements. However, deferred tax liabilities are not recognised if they
arise from the initial recognition of goodwill and deferred income tax is not accounted for if it
arises from the initial recognition of an asset or liability in a transaction other than a business
combination that at the time of the transaction affects neither the accounting nor the taxable
profit or loss. Deferred income tax is determined using tax rates that have been enacted or
substantially enacted as at the reporting period and is expected to apply when the related
deferred income tax asset is realised or the deferred income tax liability is settled.
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 539 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015
Expressed in United States Dollars,
unless otherwise stated 2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
