Beban Umum dan Administrasi
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Oktober 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013 31 Desember 2012
serta untuk Periode-periode Sepuluh Bulan yang Berakhir 31 Oktober 2014 dan 2013
Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain
PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES
Notes to Consolidated Financial Statements As of October 31, 2014 and 2013,
December 31, 2013 and January 1, 2013 December 31, 2012
and for the Ten-Month Periods Ended October 31, 2014 and 2013
Figures are Presented in United States Dollar, unless Otherwise Stated
- 95 - Perusahaan mengalami rugi fiskal pada periode-
periode sepuluh bulan yang berakhir 31 Oktober 2014 dan 2013 sehingga tidak terdapat utang
pajak penghasilan. No provision for current income tax was
recognized for the ten-month periods ended October 31, 2014 and 2013 since the Company
is in fiscal loss position.
Menurut peraturan perpajakan, rugi fiskal dapat dimanfaatkan melalui kompensasi terhadap laba
kena pajak dalam masa lima 5 tahun sejak terjadinya rugi fiskal.
According to tax regulations, fiscal losses can be carried forward and applied against the taxable
income immediately within five 5 years after such fiscal loss was incurred.
Pajak Tangguhan Deferred Tax
Rincian aset liabilitas pajak tangguhan Grup adalah sebagai berikut:
The details of Group’s deferred tax assets liabilities are as follow:
Dikreditkan dibebankan ke
laporan laba rugi komprehensif
konsolidasian Credited in
charged to consolidated
1 Januari statement of
31 Oktober January 1,
comprehensive October 31,
2014 income
2014 Penyisihan penurunan nilai persediaan
240.799 30.468
210.331 Allowance for decline in value of inventories
Rugi fiskal 5.555.211
5.555.211 -
Fiscal losses Liabilitas imbalan kerja jangka panjang
455.623 334.628
790.251 Long-term employee benefits liability
Cadangan biaya reklamasi dan penutupan tambang 1.087.762
517.356 1.605.118
Reclamation and mine closure reserve Sewa pembiayaan
329.837 442.067
771.904 Finance lease
Biaya transaksi yang belum diamortisasi 16.491
6.887 9.604
Unamortized transaction costs Penyusutan dan amortisasi
686.382 1.440.225
753.843 Depreciation and amortization
Perbedaan antara nilai wajar dan Difference of the fair value and
nilat tercatat dari aset eksplorasi dan carrying value of exploration and
evaluasi dan properti pertambangan 72.109.399
3.097.058 69.012.341
evaluation assets and mining properties Liabilitas pajak tangguhan - bersih
64.429.950 3.512.042
67.941.992 Deferred tax liabilities - net
Dikreditkan dibebankan ke
laporan laba rugi komprehensif
konsolidasian Credited in
charged to consolidated
1 Januari statement of
31 Oktober January 1,
comprehensive October 31,
2013 income
2013 Penyisihan penurunan nilai persediaan
7.243 91.963
99.206 Allowance for decline in value of inventories
Rugi fiskal -
2.794.870 2.794.870
Fiscal losses Liabilitas imbalan kerja jangka panjang
286.761 154.478
441.239 Long-term employee benefits liability
Cadangan biaya reklamasi dan penutupan tambang 1.080.528
661 1.081.189
Reclamation and mine closure reserve Sewa pembiayaan
- 172.182
172.182 Finance lease
Biaya transaksi yang belum diamortisasi -
17.988 17.988
Unamortized transaction costs Penyusutan dan amortisasi
2.897.696 2.960.683
62.987 Depreciation and amortization
Perbedaan antara nilai wajar dan Difference of the fair value and
nilat tercatat dari aset eksplorasi dan carrying value of exploration and
evaluasi dan properti pertambangan 75.547.235
2.701.884 72.845.351
evaluation assets and mining properties Liabilitas pajak tangguhan - bersih
77.070.399 8.514.369
68.556.030 Deferred tax liabilities - net