COST OF SALES Laporan Keuangan Konsolidasian PT Golden Eagle Energy Tbk 30 Juni 2017

PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2017 DAN 31 DESEMBER 2016 DAN UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2017 DAN 30 JUNI 2016 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2017 AND DECEMBER 31, 2016 AND FOR THE SIX MONTHS PERIODS ENDED JUNE 30, 2017 AND JUNE 30, 2016 – Continued - 55 - 28. PAJAK PENGHASILAN 28. INCOME TAX Jumlah utangbeban pajak kini Grup sebesar nihil periode enam bulan yang berakhir pada tanggal 30 Juni 2017 dan 30 Juni 2016. Total current tax expensepayable of the Group amounted to nil for the six months period ended June 30, 2017 and June 30, 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 Enam bulan Enam bulan Six months Six 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 5.452.125.873 14.506.961.049 and other comprehensive income Perbedaan temporer Temporary differences Beban penyusutan dan amortisasi 884.611.438 1.313.088.402 Depreciation and amortization expense Sew a pembiayaan - 7.280.968 Finance lease Penyisihan penurunan nilai Allow ance for impairment losses batubara 3.705.179 31.040.894 coal Perbedaan tetap Permanent differences Bagian laba bersih entitas asosiasi 20.298.895.478 1.707.785.214 Equity in net income of associate Beban yang tidak dapat dikurangkan 1.244.026.221 1.143.036.769 Non deductible expenses Pendapatan lain-lain 1.860.097.161 - Other income Penghasilan bunga Interest income subjected dikenakan pajak final 313.980.884 328.294.672 to final tax Rugi fiskal sebelum kompensasi Fiscal loss before fiscal loss kerugian fiskal 14.888.504.812 14.063.155.838 carryforw ard Kompensasi kerugian fiskal 133.944.922.331 104.401.219.968 Fiscal loss carryforw ard Akumulasi rugi fiskal 148.833.427.143 118.464.375.806 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: