PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
– Lanjutan
PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED
– Continued
- 54 - 22. SELISIH
NILAI TRANSAKSI
RESTRUKTURISASI ENTITAS
SEPENGENDALI 22. DIFFERENCE
IN VALUE
OF RESTRUCTURING
TRANSACTION OF
ENTITIES UNDER COMMON CONTROL
Pada tanggal 2 Agustus 2012, Perusahaan melakukan transaksi pembelian saham dengan
PT Rajawali Corpora, pemegang saham NMMJ, yang berada dalam pengendalian yang sama.
Selisih antara bagian Perusahaan atas nilai tercatat historis aset bersih dan harga beli
dibukukan
sebagai selisih
nilai transaksi
restrukturisasi entitas sepengendali Catatan 28. Saldo akun ini telah diklasifikasikan ke Tambahan
Modal Disetor Catatan 21. On August 2, 2012, the Company entered into
share purchase transaction with PT Rajawali Corpora, a shareholder of NMMJ, which is
accounted for as a transaction under common control. The difference between the Company’s
proportion of the historical carrying amount of the net assets and the purchase price is
recorded as difference in value of restructuring transaction of entities under common control
Note 28. The balance of this account has been classified to Additional Paid-in Capital Note 21.
23. KEPENTINGAN NONPENGENDALI 23. NON-CONTROLLING INTEREST
a. Kepentingan Nonpengendali atas aset bersih entitas anak
a. Non-controlling Interest in net assets of
subsidiaries
31 Desember 2013 31 Desember 2012
December 31, 2013 December 31, 2012
Rp Rp
PT Naga Mas Makmur Jaya 44.072.012.619
38.925.251.824 PT Naga Mas Makmur Jaya
PT Rajawali Resources 8.852.048.562
5.100.925.557 PT Rajawali Resources
Jumlah 35.219.964.057
33.824.326.267 Total
b. Kepentingan Nonpengendali atas laba rugi bersih entitas anak
b. Non-controlling Interest in net income loss
of subsidiaries
2013 2012
Rp Rp
PT Naga Mas Makmur Jaya 6.270.250.499
3.443.995.676 PT Naga Mas Makmur Jaya
PT Rajawali Resources 3.751.123.005
5.280.916.820 PT Rajawali Resources
Jumlah 2.519.127.494
1.836.921.144 Total
Seluruh pendapatan tahun 2012 dialokasikan sebagai
pendapatan dari
operasi dalam
penghentian Catatan 27. All revenue for 2012 are allocated as revenue
from discontinued operations Note 27.
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
– Lanjutan
PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED
– Continued
- 55 - 24. BEBAN UMUM DAN ADMINISTRASI
24. GENERAL AND
ADMINISTRATIVE EXPENSES
2013 2012
Rp Rp
Gaji dan tunjangan 5.753.658.390
3.588.197.685 Salaries and benefits
Jasa profesional 1.001.939.485
622.500.300 Professional fee
Beban imbalan kerja 798.004.985
767.430.147 Employee benefits expense
Beban sewa gedung 795.406.900
605.210.899 Rent expense
Beban penyusutan dan amortisasi 306.998.961
285.979.569 Depreciation and amortization expenses
Beban transportasi 261.455.411
106.987.483 Transportation expenses
Beban umum dan akomodasi 214.348.913
7.233.500 General and accommodation expense
Beban kantor 190.343.886
281.893.338 Office expense
Beban iklan 163.907.006
- Advertising expense
Beban listrik dan telepon 56.186.070
63.503.664 Telephone and elecricity expenses
Lain - lain 210.516.368
235.531.417 Others
Jumlah 9.752.766.375
6.564.468.002 Total
25. PAJAK PENGHASILAN 25. INCOME TAX
Jumlah utangbeban pajak kini Grup sebesar Rp 1.010.850.375 pada 2013 dan Rp 755.027.860
pada 2012. Total current tax expensepayable of the Group
amounted to Rp 1,010,850,375 in 2013 and Rp 755,027,860 in 2012.
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:
2013 2012
Rp Rp
Laba sebelum pajak menurut laporan laba rugi komprehensif
Income before tax per consolidated konsolidasian
statements of comprehensive income Operasi yang dilanjutkan
20.348.658.825 15.874.911.064
Continuing operations Operasi yang dihentikan
- 817.742.136
Discontinued operations Laba sebelum pajak
20.348.658.825 15.057.168.928
Income before tax Perbedaan temporer
Temporary differences Beban penyusutan dan amortisasi
614.429.762 352.777.984
Depreciation and amortization expense Imbalan kerja
798.004.985 849.620.199
Employee benefit Sewa pembiayaan
354.390.319 535.738.450
Finance lease Perbedaan tetap
Permanent differences Bagian laba bersih entitas asosiasi
29.774.658.705 16.867.263.035
Equity in net income of associate Cadangan kerugian penurunan
Allowance for impairment losses nilai piutang
700.867.500 -
of receivable Beban yang tidak dapat dikurangkan
2.003.759.561 918.371.002
Non deductible expenses Pendapatan lain-lain
377.513.985 -
Other income Penghasilan bunga
dikenakan pajak final 4.999.134.271
4.181.649.767 Interest income subjected to final tax
Rugi fiskal sebelum kompensasi Fiscal loss before fiscal loss
kerugian fiskal 11.039.976.647
5.112.269.107 carryforward
Kompensasi kerugian fiskal 16.619.644.199
7.182.310.961 Fiscal loss carryforward
Akumulasi rugi fiskal 27.659.620.846
12.294.580.068 Accumulated fiscal loss
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
– Lanjutan
PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED
– Continued
- 56 -
2013 2012
Rp Rp
Laba kena pajak rugi fiskal sebelum Taxable income fiscal loss before
kompensasi kerugian fiskal fiscal loss carryforward
Perusahaan 6.883.266.061
1.304.952.690 Parent company
Entitas anak Subsdiaries
NMMJ 136.904.919
139.449.278 NMMJ
MRK 542.303.942
223.653.686 MRK
RR 3.650.715.117
3.044.476.217 RR
TRA 21.979.356.848
9.098.595.050 TRA
Jumlah 11.039.976.647
5.112.269.107 Total
Kompensasi rugi fiskal Fiscal loss carryforward
Perusahaan 2.717.130.705
4.513.292.131 Parent company
Entitas anak Subsdiaries
NMMJ 1.227.486.895
1.088.037.617 NMMJ
MRK 272.350.575
48.696.889 MRK
RR -
24.364.776 RR
TRA 12.402.676.024
3.304.080.974 TRA
Jumlah 16.619.644.199
8.978.472.387 Total
Laba kena pajak akumulasi rugi fiskal Taxable income accumulated fiscal loss
Perusahaan 4.166.135.356
3.208.339.441 Parent Company
Entitas anak Subsdiaries
NMMJ 1.364.391.814
1.227.486.895 NMMJ
MRK 269.953.367
272.350.575 MRK
RR 3.650.715.117
3.020.111.441 RR
TRA 34.382.032.872
12.402.676.024 TRA
Jumlah 27.659.620.846
14.090.741.494 Total
Utangbeban pajak kini Current tax payableexpense
Perusahaan 520.766.875
- Parent Company
Entitas anak Subsdiaries
NMMJ -
- NMMJ
MRK 33.744.125
- MRK
RR 456.339.375
755.027.860 RR
TRA -
- TRA
Utangbeban pajak kini 1.010.850.375
755.027.860 Current tax payableexpense
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 Grou
p’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.
Perhitungan pajak penghasilan badan adalah perhitungan sementara yang dibuat untuk tujuan
akuntansi. The corporate income tax calculations are
preliminary estimates made for accounting purposes.
Pada tahun 2013, entitas anak melakukan penyesuaian perhitungan pajak penghasilan
badan untuk tujuan akuntansi pada tahun 2012 dalam SPT yang dilaporkan.
In 2013, a subsidiary made adjustment on corporate income tax calculation 2012 for
accounting purposes
in reported
annual corporate tax returns.