Bebanmanfaat pajak penghasilan lanjutan Income tax expensebenefit continued Aset pajak tangguhan Deferred tax assets
9. PERPAJAKAN lanjutan
9. TAXATION continued
c. Bebanmanfaat pajak penghasilan lanjutan
c. Income tax expensebenefit continued
JumlahAmount 31 Desember 2009 5,309,370 31 December 2009 31 Desember 2012 2,391,968 31 December 2012 31 Desember 2013 31,982,672 31 December 2013 31 Desember 2014 33,312,758 31 December 2014 31 Desember 2015 23,745,348 31 December 2015 96,742,116d. Aset pajak tangguhan
d. Deferred tax assets
s 2015 2014 Rugi fiskal yang dibawa ke masa depan 24,185,529 45,660,306 Tax losses carried-forward Penyisihan imbalan kerja 1,110,121 903,964 Provision for employee benefits Biaya pengangkutan yang ditangguhkan 112,589 604,969 Deferred barging expenses Penyisihan untuk pembongkaran, Provision for decommissioning, pemindahan, reklamasi demobilisation, reclamation dan restorasi 553,305 252,973 and restoration Perbedaan nilai buku Difference between commercial aset tetap komersial and tax net book value dan fiskal 14,787,891 14,454,748 of fixed assets Penyisihan atas Allowance for impairment penurunan nilai piutang usaha 48,982 48,982 trade receivable Penyisihan persediaan usang 296,550 162,889 Allowance for obsolete inventory Properti pertambangan - pertambangan yang Mining properties - berproduksi 2,608,518 2,733,097 mines in production Beban keuangan yang ditangguhkan 582,296 668,701 Deferred finance cost Laba yang belum direalisasikan dari Unrealised profit from transactions transaksi dalam Grup 1,586,355 3,733,864 within the Group Aset pajak tangguhan, neto 40,429,922 62,548,361 Deferred tax assets, net Aset pajak tangguhan Deferred tax assets at the pada awal tahun 62,548,361 66,645,259 beginning of the year Dibebankandikreditkan pada: Chargedcredited to: - Laba rugi 22,271,093 4,297,523 Profit or loss - - Rugi komprehensif lain: Other comprehensive loss: - - Cadangan imbalan kerja 152,654 - Employee benefits reserve - - Cadangan nilai wajar lindung nilai - 200,625 Cash flow hedging reserve - Aset pajak tangguhan Deferred tax assets at pada akhir tahun 40,429,922 62,548,361 the end of the year PT Bayan Resources Tbk 180 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 555 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in United States Dollars, unless otherwise stated9. PERPAJAKAN lanjutan
Parts
» PT. Bayan Resources Tbk - Annual Reports
» UMUM GENERAL Basic and diluted loss per share
» UMUM lanjutan GENERAL continued
» UMUM lanjutan GENERAL continued UMUM lanjutan GENERAL continued
» Dasar Basis of preparation of the consolidated
» Konsolidasi lanjutan Consolidation continued
» Penjabaran mata uang asing lanjutan Foreign currency translation continued
» Piutang Trade and non-trade receivables continued
» Instrumen keuangan derivatif dan aktivitas
» Klasifikasi Classification Financial assets
» Klasifikasi lanjutan Classification continued
» Pengakuan dan pengukuran Recognition and measurement
» Penurunan nilai dari aset keuangan lanjutan Impairment of financial assets continued
» Aset tetap lanjutan Fixed assets continued
» Aset eksplorasi dan evaluasi lanjutan Exploration and evaluation assets continued
» Aset eksplorasi dan evaluasi lanjutan Properti pertambangan Mining properties
» Properti pertambangan lanjutan Mining properties continued
» Penurunan nilai dari aset non-keuangan Impairment of non-financial assets
» Pinjaman Borrowings Biaya pinjaman Borrowing costs
» Imbalan karyawan Employee benefits
» Imbalan karyawan lanjutan Employee benefits continued
» Kewajiban lingkungan lanjutan Environmental obligations continued
» Pengakuan pendapatan dan beban lanjutan Revenue and expense recognition continued
» Biaya pengupasan lapisan tanah lanjutan Stripping costs continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» ESTIMASI DAN ASUMSI AKUNTANSI PENTING CRITICAL
» ESTIMASI DAN ASUMSI AKUNTANSI PENTING
» ESTIMASI DAN ASUMSI AKUNTANSI PENTING KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» PIUTANG USAHA, NETO TRADE RECEIVABLES, NET
» Bebanmanfaat pajak penghasilan lanjutan Income tax expensebenefit continued
» Audit pajak lanjutan Tax audits continued
» ASET EKSPLORASI DAN EVALUASI EXPLORATION AND EVALUATION ASSETS
» PROPERTI PERTAMBANGAN MINING PROPERTIES
» PROPERTI PERTAMBANGAN lanjutan MINING PROPERTIES continued UTANG USAHA TRADE PAYABLES
» AKRUAL ACCRUALS LONG-TERM LOANS 2015 PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LABA DITAHAN YANG DICADANGKAN APPROPRIATED RETAINED EARNINGS PENDAPATAN REVENUE
» BEBAN POKOK PENDAPATAN COST OF REVENUE BEBAN PENJUALAN SELLING EXPENSES
» RELATED PARTY TRANSAKSI DAN POSISI KEUANGAN DENGAN PIHAK BERELASI lanjutan RELATED PARTY
» TRANSAKSI DENGAN PIHAK BERELASI lanjutan RELATED PARTY TRANSACTIONS continued
» TRANSAKSI DENGAN PIHAK BERELASI lanjutan RELATED PARTY TRANSACTIONS continued PERJANJIAN PENTING,
» Jaminan reklamasi Reclamation guarantees Komitmen sewa operasi Operating lease commitments
» Komisi keagenan Agency fees Tuntutan hukum Litigation Perusahaan
» PERJANJIAN PENTING, Basic and diluted loss per share
» Mining Law No. 42009 continued
» Mining Law No. 42009 continued Peraturan
» Regulation on reclamation and post-mining
» Peraturan kontrak jasa pertambangan Regulation on mining service contractors
» Regulation on PERJANJIAN PENTING,
» Regulation on Peraturan iuran eksploitasi Regulation on exploitation fees
» Komitmen akuisisi KRL Acquisition commitment of KRL
» BEBAN KARYAWAN EMPLOYEE EXPENSES INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan
» ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» ASET KEUANGAN DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» Faktor risiko keuangan Financial risk factors
» Faktor risiko keuangan lanjutan Financial risk factors continued Risiko pasar Market risk
» Faktor risiko keuangan lanjutan Financial risk factors continued i.
» Faktor risiko keuangan lanjutan Financial risk factors continued ii.
» Faktor risiko keuangan lanjutan Financial risk factors continued iii. Risiko likuiditas lanjutan
» Manajemen risiko permodalan lanjutan Capital risk management continued Estimasi nilai wajar
» Estimasi nilai wajar lanjutan Fair value estimation continued
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