Bebanmanfaat pajak penghasilan lanjutan Income tax expensebenefit continued
9. PERPAJAKAN lanjutan
9. TAXATION continued
c. Bebanmanfaat pajak penghasilan lanjutan
c. Income tax expensebenefit continued
Perhitungan beban pajak penghasilan kini adalah sebagai berikut: The calculation of current corporate income tax expense is as follows: 2015 2014 Rugi konsolidasian sebelum Consolidated loss before pajak penghasilan 68,182,304 200,353,337 income tax Ditambahdikurangi: Adddeduct: Eliminasi konsolidasian 53,781,061 155,301,544 Consolidation eliminations Rugi sebelum Loss before income tax pajak penghasilan - entitas anak 615,512 10,640,966 subsidiaries - Rugi sebelum pajak Loss before income tax penghasilan - Perusahaan 13,785,731 34,410,827 the Company - Beda temporer: Temporary differences: Penyusutan 859,147 8,521,236 Depreciation Biaya pengangkutan yang ditangguhkan 1,443,800 365,824 Deferred barging expense Biaya keuangan yang ditangguhkan 345,621 2,344,164 Deferred finance costs Penyisihan imbalan kerja karyawan 99,946 293,008 Provision for employee benefits Beda tetap: Permanent differences: Denda pajak 7 224,809 Tax penalties Pendapatan bunga yang Interest income subject to final dikenakan pajak final 1,248,069 1,583,320 tax 809,210 8,848,057 Taksiran rugi Estimated fiscal fiskal - Perusahaan 12,976,521 25,562,770 loss – the Company Akumulasi rugi fiskal yang dapat Accumulated fiscal losses carried dibawa ke masa depan pada forward at the beginning awal tahun 25,562,770 28,375,318 of the year Penyesuaian tahun lalu atas Prior year adjustments hasil audit pajak 296,399 28,375,318 due to tax audit Akumulasi rugi fiskal yang dapat Accumulated fiscal losses dibawa ke masa depan pada carried forward at the end akhir tahun 38,835,690 25,562,770 of the year Beban pajak penghasilan badan Current corporate income tax kini dihitung dengan tarif expense at 25 pajak 25 - Perusahaan - - - the Company Penyesuaian tahun lalu Prior year adjustments - Perusahaan - 6,640,514 - the Company Penyesuaian tahun lalu Prior year adjustments - entitas anak 656,954 - - subsidiaries Beban pajak penghasilan badan Current corporate income tax kini - entitas anak 6,625,382 14,941,019 expense - subsidiaries Beban pajak penghasilan badan Consolidated current corporate kini - konsolidasian 5,968,428 21,581,533 income tax expense PT Bayan Resources Tbk 178 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 553 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in United States Dollars, unless otherwise stated9. PERPAJAKAN lanjutan
Parts
» PT. Bayan Resources Tbk - Annual Reports
» UMUM GENERAL Basic and diluted loss per share
» UMUM lanjutan GENERAL continued
» UMUM lanjutan GENERAL continued UMUM lanjutan GENERAL continued
» Dasar Basis of preparation of the consolidated
» Konsolidasi lanjutan Consolidation continued
» Penjabaran mata uang asing lanjutan Foreign currency translation continued
» Piutang Trade and non-trade receivables continued
» Instrumen keuangan derivatif dan aktivitas
» Klasifikasi Classification Financial assets
» Klasifikasi lanjutan Classification continued
» Pengakuan dan pengukuran Recognition and measurement
» Penurunan nilai dari aset keuangan lanjutan Impairment of financial assets continued
» Aset tetap lanjutan Fixed assets continued
» Aset eksplorasi dan evaluasi lanjutan Exploration and evaluation assets continued
» Aset eksplorasi dan evaluasi lanjutan Properti pertambangan Mining properties
» Properti pertambangan lanjutan Mining properties continued
» Penurunan nilai dari aset non-keuangan Impairment of non-financial assets
» Pinjaman Borrowings Biaya pinjaman Borrowing costs
» Imbalan karyawan Employee benefits
» Imbalan karyawan lanjutan Employee benefits continued
» Kewajiban lingkungan lanjutan Environmental obligations continued
» Pengakuan pendapatan dan beban lanjutan Revenue and expense recognition continued
» Biaya pengupasan lapisan tanah lanjutan Stripping costs continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» ESTIMASI DAN ASUMSI AKUNTANSI PENTING CRITICAL
» ESTIMASI DAN ASUMSI AKUNTANSI PENTING
» ESTIMASI DAN ASUMSI AKUNTANSI PENTING KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» PIUTANG USAHA, NETO TRADE RECEIVABLES, NET
» Bebanmanfaat pajak penghasilan lanjutan Income tax expensebenefit continued
» Audit pajak lanjutan Tax audits continued
» ASET EKSPLORASI DAN EVALUASI EXPLORATION AND EVALUATION ASSETS
» PROPERTI PERTAMBANGAN MINING PROPERTIES
» PROPERTI PERTAMBANGAN lanjutan MINING PROPERTIES continued UTANG USAHA TRADE PAYABLES
» AKRUAL ACCRUALS LONG-TERM LOANS 2015 PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LABA DITAHAN YANG DICADANGKAN APPROPRIATED RETAINED EARNINGS PENDAPATAN REVENUE
» BEBAN POKOK PENDAPATAN COST OF REVENUE BEBAN PENJUALAN SELLING EXPENSES
» RELATED PARTY TRANSAKSI DAN POSISI KEUANGAN DENGAN PIHAK BERELASI lanjutan RELATED PARTY
» TRANSAKSI DENGAN PIHAK BERELASI lanjutan RELATED PARTY TRANSACTIONS continued
» TRANSAKSI DENGAN PIHAK BERELASI lanjutan RELATED PARTY TRANSACTIONS continued PERJANJIAN PENTING,
» Jaminan reklamasi Reclamation guarantees Komitmen sewa operasi Operating lease commitments
» Komisi keagenan Agency fees Tuntutan hukum Litigation Perusahaan
» PERJANJIAN PENTING, Basic and diluted loss per share
» Mining Law No. 42009 continued
» Mining Law No. 42009 continued Peraturan
» Regulation on reclamation and post-mining
» Peraturan kontrak jasa pertambangan Regulation on mining service contractors
» Regulation on PERJANJIAN PENTING,
» Regulation on Peraturan iuran eksploitasi Regulation on exploitation fees
» Komitmen akuisisi KRL Acquisition commitment of KRL
» BEBAN KARYAWAN EMPLOYEE EXPENSES INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan
» ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» ASET KEUANGAN DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» Faktor risiko keuangan Financial risk factors
» Faktor risiko keuangan lanjutan Financial risk factors continued Risiko pasar Market risk
» Faktor risiko keuangan lanjutan Financial risk factors continued i.
» Faktor risiko keuangan lanjutan Financial risk factors continued ii.
» Faktor risiko keuangan lanjutan Financial risk factors continued iii. Risiko likuiditas lanjutan
» Manajemen risiko permodalan lanjutan Capital risk management continued Estimasi nilai wajar
» Estimasi nilai wajar lanjutan Fair value estimation continued
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