Prepaid taxes PERPAJAKAN TAXATION
d. Pajak kini lanjutan
d. Current taxes continued
2013 2012 Perbedaan temporer lanjutan: Temporary differences continued: Aset dan liabilitas Finance lease assets sewa pembiayaan 93,117 28,908 and liabilities Liabilitas imbalan kerja karyawan 261,071 48,936 Employee benefits liabilities Penyisihan penurunan Provision for nilai atas aset keuangan 554,728 57,260 impairment of financial assets Penyisihan penurunan nilai aset Provision for impairment of Non-Free Non-Free dan Non-Clear - 26,156 and Non-Clear assets Perbedaan permanen: Permanent difference: Beban yang tidak dapat dikurangkan untuk keperluan pajak 248,852 365,724 Non-deductible expenses Aset tetap yang tidak dapat Non-tax deductible disusutkan untuk keperluan pajak 4,529 4,672 fixed asset depreciation Pendapatan lain-lain dikenakan pajak final 21,160 47,080 Other income subject to final tax Pendapatan bunga yang dikenakan pajak final 82,160 103,876 Interest income subject to final tax Biaya kesehatan pensiunan 417,493 64,276 Post-retirement healthcare benefits Laba dari entitas anak dan Income from subsidiaries and entitas asosiasi 3,067,765 2,946,864 associates Jumlah perbedaan temporer Total temporary and dan permanen 4,361,912 2,822,884 permanent differences Rugi fiskal – Perusahaan 1,391,478 69,598 Tax losses – the Company Pajak penghasilan kini - Current income tax - Perusahaan - - the Company Pajak penghasilan kini - Current income tax - Entitas Anak 1,694,628 1,789,958 subsidiaries Pajak penghasilan kini Consolidated current konsolidasian 1,694,628 1,789,958 income tax Rekonsiliasi antara beban pajak penghasilan Grup dengan jumlah teoritis beban pajak penghasilan yang dihitung berdasarkan laba sebelum pajak penghasilan Grup sebagai berikut: The reconciliation between the Group’s income tax expense and the theoretical tax amount on the Group’s profit before income tax is as follows: 2013 2012 Laba sebelum pajak Profit before income penghasilan – Konsolidasi 5,032,881 4,802,288 tax - Consolidation Pajak penghasilan dihitung dengan tarif pajak efektif 2,058,953 1,940,408 Tax calculated at effective tax rates Beban yang tidak dapat dikurangkan untuk keperluan pajak 160,841 263,328 Non-deductible expenses Bagian atas laba bersih entitas asosiasi 55,472 16,509 Share in net income of associates Aset tetap yang tidak dapat Non-tax deductible disusutkan untuk keperluan pajak 843 1,168 fixed assets depreciation Biaya kesehatan pensiunan 104,373 16,069 Post-retirement healthcare benefits Pendapatan bunga yang dikenakan pajak final 20,964 32,006 Interest income subject to final tax Pendapatan yang dikenakan pajak final 184,946 136,760 Income subject to final tax Beban pajak Consolidated corporate penghasilan konsolidasian 1,965,826 2,036,578 income tax expenses PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5111 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in thousands of US Dollars, unless otherwise stated 38. PERPAJAKAN lanjutan 38. TAXATION continuedParts
» LKFS Pertamina (Persero) 2013 combined edit
» PT Pertamina Persero Perusahaan
» PT Pertamina Persero the Company
» Profil Perusahaan lanjutan GENERAL continued
» Company Profile continued GENERAL continued
» UMUM UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan BBM Retail Retail Fuel
» BBM Industri dan Marine Industrial and Marine Fuel
» UMUM lanjutan Pelumas Lubricants
» Aviasi Aviation LKFS Pertamina (Persero) 2013 combined edit
» Niaga Trading LKFS Pertamina (Persero) 2013 combined edit
» UMUM lanjutan UMUM lanjutan UMUM lanjutan
» Entitas Anak dan Perusahaan Asosiasi
» Subsidiaries and Associates GENERAL continued
» Entitas Anak GENERAL continued
» UMUM lanjutan LKFS Pertamina (Persero) 2013 combined edit
» Subsidiaries and Associates continued
» Entitas Anak lanjutan GENERAL continued
» Subsidiaries continued GENERAL continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Perubahan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Changes IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Standar baru dan revisi yang diadopsi oleh Grup lanjutan
» New and amended standards adopted by
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Transaksi-transaksi pihak berelasi IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Related party transactions IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset yang dicatat berdasarkan biaya
» Aset yang tersedia untuk dijual
» Assets classified as available for sale
» Piutang IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Receivables IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya dibayar di muka dan uang muka
» Prepayments and advances IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Investasi jangka panjang IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Long-term investments IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset tetap IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Fixed assets IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sewa Leases IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Leases continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Oil IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset Pengembangan LKFS Pertamina (Persero) 2013 combined edit
» Development Assets LKFS Pertamina (Persero) 2013 combined edit
» Aset Produksi LKFS Pertamina (Persero) 2013 combined edit
» Production Assets LKFS Pertamina (Persero) 2013 combined edit
» Aset Minyak dan Gas Serta Panas Bumi Lainnya
» Other Oil Gas and Geothermal Assets
» Aset Minyak dan Gas Serta Panas Bumi Lainnya lanjutan
» Hak Kepemilikan atas Operasi Unitisasi Ownership
» Hak Kepemilikan atas Operasi Unitisasi
» Utang usaha dan utang lain-lain
» Provisi pembongkaran dan restorasi
» Provision for Ownership Interest
» Provision for IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provision for decommissioning and site
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Revenue and expense recognition continued
» Program pensiun dan imbalan kerja
» Pension plan and employee benefits
» Pension IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Transactions and balances in non-US Dollar
» Pajak penghasilan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Income tax IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pajak penghasilan lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Income tax continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Informasi segmen IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Segment information IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Penurunan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Impairment of non-financial assets continued
» Biaya emisi penerbitan obligasi Bonds issuance costs
» Ventura bersama IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Joint venture IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Ventura bersama lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Joint venture continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Modal saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Share capital IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Dividen IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Dividends IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING PENGGUNAAN ESTIMASI, MANAGEMENT’S
» PENGGUNAAN ESTIMASI, MANAGEMENT’S
» PENGGUNAAN ESTIMASI, LKFS Pertamina (Persero) 2013 combined edit
» MANAGEMENT’S LKFS Pertamina (Persero) 2013 combined edit
» Akuisisi AKUISISI DAN PENAMBAHAN PARTICIPATING
» Share acquisition of Burlington Resources
» Akuisisi participating interest Lapangan
» Akuisisi saham Natuna 2 B.V.
» Share acquisition of Natuna 2 B.V.
» Acquisition of Anadarko Ambalat Limited,
» Penambahan 5,0295 participating interest AKUISISI DAN PENAMBAHAN PARTICIPATING
» CASH AND CASH EQUIVALENTS continued
» KAS YANG DIBATASI PENGGUNAANNYA
» RESTRICTED CASH LKFS Pertamina (Persero) 2013 combined edit
» KAS LKFS Pertamina (Persero) 2013 combined edit
» RESTRICTED CASH continued LKFS Pertamina (Persero) 2013 combined edit
» PIUTANG USAHA - PIHAK KETIGA
» TRADE RECEIVABLES - THIRD PARTIES
» PIUTANG USAHA - PIHAK KETIGA lanjutan
» TRADE PIUTANG PEMERINTAH DUE FROM THE GOVERNMENT
» Piutang atas penggantian biaya subsidi
» Piutang atas penggantian biaya program
» PIUTANG PEMERINTAH lanjutan PIUTANG PEMERINTAH lanjutan PIUTANG PEMERINTAH lanjutan
» Receivables for reimbursement of costs for
» Piutang imbalan jasa pemasaran
» Receivables for marketing fees
» Subsidiaries’ receivables DUE FROM THE GOVERNMENT continued
» PIUTANG PEMERINTAH lanjutan PIUTANG PEMERINTAH lanjutan
» DUE FROM THE GOVERNMENT continued
» PERSEDIAAN LKFS Pertamina (Persero) 2013 combined edit
» INVENTORIES LKFS Pertamina (Persero) 2013 combined edit
» INVENTORIES continued INVESTASI JANGKA PANJANG LONG-TERM INVESTMENTS
» INVESTASI JANGKA PANJANG lanjutan LONG-TERM INVESTMENTS continued
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET MINYAK DAN GAS SERTA PANAS BUMI OIL GAS AND GEOTHERMAL PROPERTIES
» ASET MINYAK DAN GAS SERTA PANAS BUMI
» OIL GAS AND GEOTHERMAL PROPERTIES
» Goodwill ASET LAIN-LAIN OTHER ASSETS
» Goodwill lanjutan ASET LAIN-LAIN lanjutan OTHER ASSETS continued
» Goodwill continued ASET LAIN-LAIN lanjutan OTHER ASSETS continued
» Aset Non-Free dan Non-Clear - bersih
» Non-Free and Non-Clear assets - net
» Restricted cash ASET LAIN-LAIN lanjutan OTHER ASSETS continued
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» UTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES
» UTANG PEMERINTAH DUE TO THE GOVERNMENT
» Nilai lawan UTANG PEMERINTAH lanjutan DUE TO THE GOVERNMENT continued
» Conversion account UTANG PEMERINTAH lanjutan DUE TO THE GOVERNMENT continued
» Penerimaan negara dari aktivitas usaha
» Penerimaan negara dari aktivitas usaha Bagian Pemerintah atas penjualan ekspor
» Ngurah Rai UTANG PEMERINTAH lanjutan
» Pinjaman Proyek Pembangunan Panas Bumi
» Lumut Balai Geothermal Project Loan
» Liabilitas UTANG PEMERINTAH lanjutan DUE TO THE GOVERNMENT continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» Pinjaman bank LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
» Bank borrowings LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
» Pinjaman bank lanjutan LIABILITAS JANGKA PANJANG lanjutan LONG-TERM LIABILITIES continued
» Bank borrowings continued LIABILITAS JANGKA PANJANG lanjutan LONG-TERM LIABILITIES continued
» Sewa pembiayaan LIABILITAS JANGKA PANJANG lanjutan LONG-TERM LIABILITIES continued
» Finance leases LIABILITAS JANGKA PANJANG lanjutan LONG-TERM LIABILITIES continued
» UTANG OBLIGASI BOND PAYABLES
» UTANG OBLIGASI lanjutan BOND PAYABLES continued
» Program imbalan pasca-kerja dan imbalan
» Program imbalan pasca-kerja LKFS Pertamina (Persero) 2013 combined edit
» Post-employment benefit plans LKFS Pertamina (Persero) 2013 combined edit
» Post-employment benefit plans and other
» Post-employment Program imbalan kerja jangka panjang
» Program Tabungan Pekerja LKFS Pertamina (Persero) 2013 combined edit
» Employees’ Saving Plan LKFS Pertamina (Persero) 2013 combined edit
» LIABILITAS IMBALAN LKFS Pertamina (Persero) 2013 combined edit
» EMPLOYEE BENEFITS LIABILITIES continued b.
» LIABILITAS IMBALAN EMPLOYEE BENEFITS LIABILITIES continued b.
» EMPLOYEE BENEFITS LIABILITIES continued c.
» EMPLOYEE BENEFITS LIABILITIES continued d.
» Asumsi-asumsi aktuarial EMPLOYEE BENEFITS LIABILITIES continued d.
» Actuarial assumptions EMPLOYEE BENEFITS LIABILITIES continued d.
» EMPLOYEE BENEFITS LIABILITIES continued e.
» PROVISI PEMBONGKARAN DAN RESTORASI PROVISION FOR DECOMMISSIONING AND SITE
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» PENYESUAIAN AKUN EKUITAS EQUITY ADJUSTMENTS
» PENYESUAIAN AKUN EKUITAS lanjutan EQUITY ADJUSTMENTS continued
» SALDO LABA RETAINED EARNINGS
» SALDO LABA lanjutan RETAINED EARNINGS continued
» PENJUALAN DALAM LKFS Pertamina (Persero) 2013 combined edit
» DOMESTIC SALES OF CRUDE OIL, NATURAL GAS,
» PENGGANTIAN BIAYA LKFS Pertamina (Persero) 2013 combined edit
» PENJUALAN EKSPOR MINYAK MENTAH, GAS BUMI DAN PRODUK MINYAK
» EXPORT OF CRUDE OIL, NATURAL GAS AND OIL PRODUCTS
» PENDAPATAN USAHA LKFS Pertamina (Persero) 2013 combined edit
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN EKSPLORASI EXPLORATION COSTS
» BEBAN DARI AKTIVITAS OPERASI LAINNYA EXPENSES IN RELATION TO OTHER OPERATING
» BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» PENGHASILAN DAN BEBAN KEUANGAN FINANCE INCOME AND FINANCE COST
» Prepaid taxes PERPAJAKAN TAXATION
» Pajak dibayar di muka lanjutan
» Prepaid taxes continued PERPAJAKAN lanjutan TAXATION continued
» Utang pajak PERPAJAKAN lanjutan TAXATION continued
» Taxes payable PERPAJAKAN lanjutan TAXATION continued
» Beban pajak penghasilan PERPAJAKAN lanjutan TAXATION continued
» Income tax expense PERPAJAKAN lanjutan TAXATION continued
» Pajak kini PERPAJAKAN lanjutan TAXATION continued
» Current taxes PERPAJAKAN lanjutan TAXATION continued
» Pajak kini lanjutan PERPAJAKAN lanjutan TAXATION continued
» Current taxes continued PERPAJAKAN lanjutan TAXATION continued
» Pajak tangguhan PERPAJAKAN lanjutan TAXATION continued
» Deferred tax PERPAJAKAN lanjutan TAXATION continued
» Pajak tangguhan lanjutan PERPAJAKAN lanjutan TAXATION continued
» Deferred tax continued PERPAJAKAN lanjutan TAXATION continued
» Administrasi PERPAJAKAN lanjutan TAXATION continued
» Administration PERPAJAKAN lanjutan TAXATION continued
» Pemeriksaan pajak PERPAJAKAN lanjutan TAXATION continued
» Tax audit PERPAJAKAN lanjutan TAXATION continued
» Surat ketetapan pajak Perusahaan
» Tax assessment letters of the Company
» Surat ketetapan pajak Perusahaan lanjutan
» PENGHASILANBEBAN LAIN-LAIN OTHER INCOMEEXPENSE SALDO DAN TRANSAKSI
» Piutang usaha Trade receivables
» SALDO DAN LKFS Pertamina (Persero) 2013 combined edit
» RELATED PARTY LKFS Pertamina (Persero) 2013 combined edit
» Piutang usaha lanjutan SALDO DAN TRANSAKSI
» Trade receivables continued SALDO DAN TRANSAKSI
» Piutang lain-lain Other receivables
» Piutang lain-lain lanjutan SALDO DAN TRANSAKSI
» Other receivables continued SALDO DAN TRANSAKSI
» Utang usaha SALDO DAN TRANSAKSI
» Trade payables SALDO DAN TRANSAKSI
» Utang lain-lain SALDO DAN TRANSAKSI
» Other payables SALDO DAN TRANSAKSI
» Penjualan dan pendapatan usaha lainnya
» Sales and other operating revenues
» Beban pokok penjualan SALDO DAN TRANSAKSI
» Kompensasi manajemen kunci SALDO DAN TRANSAKSI
» Key management compensation SALDO DAN TRANSAKSI
» Hubungan dengan pihak berelasi
» Relations with related parties
» Hubungan dengan pihak berelasi lanjutan
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued KESEPAKATAN KONTRAK MINYAK DAN GAS BUMI
» OIL AND GAS CONTRACT ARRANGEMENTS a.
» KKS lanjutan OIL AND GAS CONTRACT ARRANGEMENTS
» PSCs continued OIL AND GAS CONTRACT ARRANGEMENTS
» Kontrak Kerjasama PT Pertamina EP
» PT Pertamina EP’s Cooperation Contract
» Perjanjian kerjasama dengan pihak-pihak Cooperation arrangements with the parties in
» Perjanjian kerjasama dengan pihak-pihak
» Cooperation arrangements with the parties in
» Perjanjian kerjasama PHE dengan pihak-
» PHE’s cooperation agreements with other
» KESEPAKATAN KONTRAK MINYAK DAN GAS BUMI lanjutan Minyak dan gas bumi
» Oil and gas KESEPAKATAN KONTRAK MINYAK DAN GAS BUMI lanjutan Minyak dan gas bumi lanjutan
» Gas Metana Batubara LKFS Pertamina (Persero) 2013 combined edit
» Coal Bed Methane LKFS Pertamina (Persero) 2013 combined edit
» KESEPAKATAN KONTRAK MINYAK DAN GAS BUMI lanjutan Gas Metana Batubara lanjutan
» KESEPAKATAN KONTRAK MINYAK DAN GAS BUMI lanjutan Migas Nonkonvensional
» KESEPAKATAN KONTRAK MINYAK DAN GAS BUMI lanjutan
» Kepemilikan secara langsung Perusahaan
» The Company’s directly held foreign oil and
» WILAYAH KERJA PANAS BUMI GEOTHERMAL WORKING AREAS
» Operasi Sendiri Own Operations
» Kontrak Operasi Bersama KOB a.
» AUDIT PEMERINTAH GOVERNMENT AUDIT
» AUDIT PEMERINTAH lanjutan GOVERNMENT AUDIT continued
» AKTIVITAS YANG LKFS Pertamina (Persero) 2013 combined edit
» ASET KEUANGAN DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» ASET KEUANGAN DAN LIABILITAS KEUANGAN
» FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» Risiko usaha KEBIJAKAN MANAJEMEN RISIKO RISK MANAGEMENT POLICY
» Risiko pasar lanjutan Market risk continued
» Risiko pasar lanjutan Financial risk continued
» Market risk continued Financial risk continued
» Market risk continued Risiko kredit Credit risk
» Risiko kredit lanjutan Credit risk continued
» Risiko kredit lanjutan Financial risk continued
» Credit risk continued Financial risk continued
» Risiko keuangan lanjutan KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICY continued
» Risiko likuiditas Financial risk continued
» Liquidity risk Financial risk continued
» Risiko likuiditas lanjutan Financial risk continued
» Liquidity risk continued Financial risk continued
» Manajemen Modal KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICY continued
» Capital Management KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICY continued
» Manajemen Modal lanjutan KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICY continued
» Capital Management continued KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICY continued
» Nilai wajar KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICY continued
» Komitmen KKS SIGNIFICANT AGREEMENTS,
» Cooperation Contract Commitment SIGNIFICANT AGREEMENTS,
» Komitmen KKS lanjutan SIGNIFICANT AGREEMENTS,
» Cooperation Contract Commitment continued
» Komitmen modal SIGNIFICANT AGREEMENTS,
» Capital commitments SIGNIFICANT AGREEMENTS,
» Komitmen sewa operasi – Grup sebagai
» Gas sale and purchase agreements
» Perjanjian jual beli gas lanjutan
» Gas Perkara hukum Legal cases
» Perkara hukum lanjutan SIGNIFICANT AGREEMENTS,
» Legal cases continued SIGNIFICANT AGREEMENTS,
» Kontrak memberatkan SIGNIFICANT AGREEMENTS,
» Onerous contracts SIGNIFICANT AGREEMENTS,
» PERJANJIAN, KOMITMEN DAN KONTINJENSI SIGNIFIKAN lanjutan
» Akuisisi bisnis SIGNIFICANT AGREEMENTS,
» Business acquisition SIGNIFICANT AGREEMENTS,
» Akuisisi bisnis lanjutan SIGNIFICANT AGREEMENTS,
» Business acquisition continued SIGNIFICANT AGREEMENTS,
» PENYAJIAN TRANSAKSI YANG DIHASILKAN DARI
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