Royalty and Dead rent
f. Royalty and Dead rent
Berdasarkan Undang-Undang No. 20 Tahun 1997 tentang pendapatan non-pajak dan berdasarkan Peraturan Pemerintah No. 45 Tahun 2003 tentang tarif pendapatan non-pajak Kementerian Energi dan Sumber Daya Mineral “KESDM”, entitas anak diharuskan untuk membayar royalti produksi batubara dan diwajibkan untuk membayar iuran tetap per hektar atas hak pertambangan yang dieksplorasi, dikembangkan dan diekstrasi yang dibayarkan kepada KESDM. Jumlah royalti produksi didasarkan pada jenis mineral dan kuantitas batubara yang dijual. Based on Act No. 20 Year 1997 regarding state non-tax revenue and based on the Government Regulation of the Republic of Indonesia No. 45 Year 2003 regarding the rate of state non-tax revenue for the Ministry of Energy and Natural Resources “KESDM”, the subsidiares are required to pay coal production royalty and to pay dead rent fees per hectare of mining rights explored, developed and extracted which are payable to the KESDM. The amount of production royalty is based on the type of mineral and the quantity of coal sold. Royalti yang dibayarkan kepada Pemerintah dihitung berdasarkan kalori yang terkandung di dalam batubara dengan tarif 5 dan 7, kuantitas yang terjual dikalikan dengan basis harga dan tarif royalti tersebut. Berdasarkan Peraturan Menteri Energi dan Sumber Daya Mineral No. 17 tahun 2010 mengenai tata cara penetapan harga patokan penjualan mineral dan batubara, basis harga adalah yang lebih tinggi antara harga patokan batubara atau harga jual batubara. Iuran tetap yang ditagih dihitung dengan dasar tarif Rp25hektar,- dikalikan dengan luasan konsesi yang dimiliki ABN, IM dan TMU. Royalty paid to the Government was calculated based on the calories contained in the coal with rates of 5 and 7, the quantity sold was multiplied by the base price and the royalty rate. Based on the regulation from the Ministry of Energy and Natural Resources of the Republic of Indonesia No. 17 year 2010 regarding procedures for stipulating benchmark prices of mineral and coal sales, the base price is the higher of the coal benchmark price or coal sales price. Dead rent charged was calculated at a rate of Rp25hectare multiplied by the total concession area owned by ABN, IM and TMU.g. Pengutamaan Pemasokan
Parts
» Perusahaan The Company UMUM GENERAL
» Perusahaan lanjutan The Company continued
» UMUM lanjutan b. Dewan Komisaris, Direksi dan Karyawan ABN ABN TMU TMU
» Transaksi dengan pihak berelasi lanjutan Transactions with related parties continued
» Biaya dibayar dimuka Prepayments Persediaan Inventories
» Sewa pembiayaan Finance leases
» Penurunan nilai aset non-keuangan lanjutan Impairment
» Biaya eksplorasi dan pengembangan tangguhan Deferred exploration and development expenditures
» Provisi Provisions Biaya pengelolaan lingkungan hidup Environmental expenses
» Biaya pengupasan tanah penutup Stripping costs
» Liabilitas imbalan pascakerja Provision for post-employment benefits
» Pengakuan pendapatan Perpajakan Taxation
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan Penurunan nilai
» Penerapan SAK revisi lain Adoption of other revised SAK
» Penerapan SAK revisi lain lanjutan Adoption of other revised SAK continued
» SUMBER ESTIMASI SOURCE OF ESTIMATION UNCERTAINTY continued
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF ESTIMATION UNCERTAINTY continued
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued PERSEDIAAN INVENTORIES
» BIAYA DIBAYAR DIMUKA PREPAYMENTS UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» BIAYA PENGUPASAN BIAYA EKSPLORASI DAN PENGEMBANGAN TANGGUHAN DEFERRED EXPLORATION
» BIAYA EKSPLORASI DAN PENGEMBANGAN TANGGUHAN lanjutan DEFERRED EXPLORATION
» UTANG USAHA TRADE PAYABLES UTANG LAIN-LAIN OTHER PAYABLES
» Pajak dibayar dimuka Prepaid tax Utang pajak Taxes payable Beban pajak Tax expense
» Beban pajak lanjutan Tax expense continued
» Asetliabilitas pajak tangguhan Deferred tax assetsliabilities
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES PERPAJAKAN lanjutan TAXATION continued
» UTANG BANK lanjutan BANK LOANS continued
» UTANG BANK lanjutan BANK LOANS continued SEWA PEMBIAYAAN FINANCE LEASES
» SEWA PEMBIAYAAN lanjutan FINANCE LEASES continued
» LIABILITAS UNTUK PENGELOLAAN DAN REKLAMASI LINGKUNGAN HIDUP DAN
» LIABILITAS IMBALAN PASCAKERJA PROVISION
» LIABILITAS IMBALAN PASCAKERJA lanjutan PROVISION
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL DIVIDEN DIVIDENDS
» PENJUALAN SALES BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» TRANSAKSI DAN SALDO PIHAK BERELASI RELATED PARTY TRANSACTIONS AND
» TRANSAKSI DAN SALDO PIHAK BERELASI lanjutan RELATED PARTY TRANSACTIONS AND BALANCES continued
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» Subsidiary – ABN PERJANJIAN DAN KOMITMEN PENTING SIGNIFICANT
» Entitas anak – ABN lanjutan Subsidiary – ABN continued
» Entitas anak – ABN lanjutan Subsidiary – ABN continued Entitas anak - IM Subsidiary - IM
» Entitas anak - IM lanjutan Subsidiary - IM continued
» Pengutamaan Pemasokan INFORMASI PENTING LAINNYA lanjutan OTHER
» Priority to Fulfill Domestic Requirement on Mineral and Coal continued
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