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: