PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 JUNI 2014 DAN 31 DESEMBER 2013 DAN PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL
30 JUNI 2014 DAN 30 JUNI 2013 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND
FOR THE SIX MONTHS PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 – Continued
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23. BEBAN
UMUM DAN
ADMINISTRASI 23.
GENERAL AND ADMINISTRATIVE EXPENSES
30 Juni 2014 30 Juni 2013
June 30, 2014 June 30, 2013
Rp Rp
Gaji dan tunjangan 3.005.980.663
2.541.112.209 Salaries and benefits
Jasa profesional 1.869.986.925
1.024.187.646 Professional fee
Beban umum dan akomodasi 759.177.731
446.518.820 General and accommodation expense
Beban sewa gedung 442.631.743
208.342.257 Rent expense
Beban iklan 389.500.000
51.162.870 Advertising expense
Beban penyusutan dan amortisasi 162.651.387
149.040.164 Depreciation and amortization expenses
Lain - lain 347.597.875
357.541.820 Others
Jumlah 6.977.526.324
4.777.905.786 Total
24. PAJAK PENGHASILAN
24. INCOME
TAX
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian
dengan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax per
consolidated statements of comprehensive income and taxable income is as follows:
2014 2013
Enam bulan Enam bulan
Six-months Six-months
Rp Rp
Laba sebelum pajak menurut laporan laba rugi komprehensif
Income before tax per consolidated konsolidasian
6.282.921.466 9.732.115.706
statements of comprehensive income Perbedaan temporer
Temporary differences Beban penyusutan dan amortisasi
314.828.361 136.733.333
Depreciation and amortization expense Sewa pembiayaan
194.615.477 -
Finance lease Perbedaan tetap
Permanent differences Bagian laba bersih entitas asosiasi
10.715.170.226 11.359.479.175
Equity in net income of associate Cadangan kerugian penurunan
Allowance for impairment losses nilai piutang
12.650.000 -
of receivable Beban yang tidak dapat dikurangkan
1.122.959.157 375.872.848
Non deductible expenses Penghasilan bunga
dikenakan pajak final 2.605.336.898
3.468.374.959 Interest income subjected to final tax
Laba rugi fiskal sebelum kompensasi Taxable income fiscal loss before fiscal
kerugian fiskal 5.807.063.617
4.856.598.913 loss carryforward
Kompensasi kerugian fiskal 35.746.424.686
11.539.552.208 Fiscal loss carryforward
Akumulasi rugi fiskal 41.553.488.303
16.396.151.121 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 berpendapat bahwa
manajemen menilai bahwa 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 utilize the deferred tax assets.
Perhitungan pajak penghasilan badan adalah perhitungan sementara yang dibuat untuk tujuan
akuntansi. The corporate income tax calculations are
preliminary estimates made for accounting purposes.
