Beban Pokok Penjualan 2014 JRAP Financial Statement Oct 2014
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Oktober 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013 31 Desember 2012
serta untuk Periode-periode Sepuluh Bulan yang Berakhir 31 Oktober 2014 dan 2013
Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain
PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES
Notes to Consolidated Financial Statements As of October 31, 2014 and 2013,
December 31, 2013 and January 1, 2013 December 31, 2012
and for the Ten-Month Periods Ended October 31, 2014 and 2013
Figures are Presented in United States Dollar, unless Otherwise Stated
- 94 -
32. Pajak Penghasilan 32.
Income Tax Beban penghasilan pajak Grup terdiri dari:
The net tax expense benefit of the Group consists of the following:
31 OktoberOctober 31, 2014
2013 Pajak kini
15.596.572 112.000
Current tax Pajak tangguhan
3.512.042 8.514.369
Deferred tax Jumlah
19.108.614 8.402.369
Total Sepuluh bulanTen months
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:
31 OktoberOctober 31, 2014
2013 Laba rugi sebelum pajak menurut laporan
Income loss before tax per consolidated laba rugi komprehensif konsolidasian
39.613.914 48.548.209
statements of comprehensive income Rugi laba sebelum pajak
Loss income before tax of entitas anak - bersih
40.790.911 47.215.152
subsidiaries - net Rugi sebelum pajak Perusahaan
1.176.997 1.333.057
Loss before tax of the Company Perbedaan temporer:
Temporary differences: Beban imbalan kerja jangka panjang
81.975 52.288
Long-term employee benefits expense Pemulihan penurunan
Reversal of allowance for decline nilai persediaan
28.971 -
in value of inventories 110.946
52.288 Perbedaan tetap:
Permanent differences: Sumbangan 874
15.088 Donations
Denda pajak 545
34.253 Tax penalties
1.419 49.341
Rugi fiskal periode berjalan 1.286.524
1.231.428 Fiscal loss during the period
Rugi fiskal tahun-tahun lalu Prior years fiscal losses
2013 1.470.764
- 2013
2012 3.018.700
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 6.040.718
4.514.858 Accumulated fiscal losses
Beban pajak kini entitas anak 15.596.572
112.000 Current tax of subsidiaries
Sepuluh bulanTen months
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Oktober 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013 31 Desember 2012
serta untuk Periode-periode Sepuluh Bulan yang Berakhir 31 Oktober 2014 dan 2013
Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain
PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES
Notes to Consolidated Financial Statements As of October 31, 2014 and 2013,
December 31, 2013 and January 1, 2013 December 31, 2012
and for the Ten-Month Periods Ended October 31, 2014 and 2013
Figures are Presented in United States Dollar, unless Otherwise Stated
- 95 - Perusahaan mengalami rugi fiskal pada periode-
periode sepuluh bulan yang berakhir 31 Oktober 2014 dan 2013 sehingga tidak terdapat utang
pajak penghasilan. No provision for current income tax was
recognized for the ten-month periods ended October 31, 2014 and 2013 since the Company
is in fiscal loss position.
Menurut peraturan perpajakan, rugi fiskal dapat dimanfaatkan melalui kompensasi terhadap laba
kena pajak dalam masa lima 5 tahun sejak terjadinya rugi fiskal.
According to tax regulations, fiscal losses can be carried forward and applied against the taxable
income immediately within five 5 years after such fiscal loss was incurred.
Pajak Tangguhan Deferred Tax
Rincian aset liabilitas pajak tangguhan Grup adalah sebagai berikut:
The details of Group’s deferred tax assets liabilities are as follow:
Dikreditkan dibebankan ke
laporan laba rugi komprehensif
konsolidasian Credited in
charged to consolidated
1 Januari statement of
31 Oktober January 1,
comprehensive October 31,
2014 income
2014 Penyisihan penurunan nilai persediaan
240.799 30.468
210.331 Allowance for decline in value of inventories
Rugi fiskal 5.555.211
5.555.211 -
Fiscal losses Liabilitas imbalan kerja jangka panjang
455.623 334.628
790.251 Long-term employee benefits liability
Cadangan biaya reklamasi dan penutupan tambang 1.087.762
517.356 1.605.118
Reclamation and mine closure reserve Sewa pembiayaan
329.837 442.067
771.904 Finance lease
Biaya transaksi yang belum diamortisasi 16.491
6.887 9.604
Unamortized transaction costs Penyusutan dan amortisasi
686.382 1.440.225
753.843 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 72.109.399
3.097.058 69.012.341
evaluation assets and mining properties Liabilitas pajak tangguhan - bersih
64.429.950 3.512.042
67.941.992 Deferred tax liabilities - net
Dikreditkan dibebankan ke
laporan laba rugi komprehensif
konsolidasian Credited in
charged to consolidated
1 Januari statement of
31 Oktober January 1,
comprehensive October 31,
2013 income
2013 Penyisihan penurunan nilai persediaan
7.243 91.963
99.206 Allowance for decline in value of inventories
Rugi fiskal -
2.794.870 2.794.870
Fiscal losses Liabilitas imbalan kerja jangka panjang
286.761 154.478
441.239 Long-term employee benefits liability
Cadangan biaya reklamasi dan penutupan tambang 1.080.528
661 1.081.189
Reclamation and mine closure reserve Sewa pembiayaan
- 172.182
172.182 Finance lease
Biaya transaksi yang belum diamortisasi -
17.988 17.988
Unamortized transaction costs Penyusutan dan amortisasi
2.897.696 2.960.683
62.987 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 75.547.235
2.701.884 72.845.351
evaluation assets and mining properties Liabilitas pajak tangguhan - bersih
77.070.399 8.514.369
68.556.030 Deferred tax liabilities - net