Income tax expense continued
9. TAXATION continued c. Beban pajak penghasilan lanjutan
c. Income tax expense continued
Perhitungan pajak penghasilan kini dilakukan berdasarkan estimasi penghasilan kena pajak. Nilai tersebut mungkin disesuaikan saat SPT Tahunan disampaikan ke Direktorat Jenderal Pajak “DJP”. Current income tax computations are based on estimated taxable income. The amounts may be adjusted when annual tax returns are filed with the Directorate General of Tax “DGT”. Rekonsiliasi antara manfaat pajak penghasilan dengan jumlah teoritis beban pajak penghasilan sebelum pajak penghasilan konsolidasian adalah sebagai berikut: The reconciliation between the income tax benefit and the theoretical tax amount on consolidated profit before income tax is as follows: 31 Maret 31 Maret March March 2017 2016 Labarugi konsolidasian sebelum Consolidated incomeloss before pajak penghasilan 69,215,361 63,379 income tax Ditambah: Add: - Rugi dari entitas anak yang Loss from subsidiaries - dikenakan pajak final 12,597,028 4,369,487 subject to final tax 56,618,333 4,306,108 Pajak penghasilan dihitung dengan tarif pajak 25 14,154,583 1,076,527 Income tax at 25 Pendapatan bunga yang dikenakan pajak final 60,107 49,245 Interest income subject to final tax Beban yang tidak dapat dikurangkan secara pajak 73,241 103,271 Non-deductible expenses Penyesuaian tahun lalu 500,431 - Prior year adjustment Pajak tangguhan yang tidak diakui 415,606 164,906 Unrecognised deferred tax Beban pajak Consolidated corporate income penghasilan - konsolidasian 13,251,680 1,295,459 tax expense Pajak penghasilan yang telah dikreditkan sehubungan dengan pendapatan komprehensif lainnya selama periode berjalan adalah sebagai berikut: The income tax credited in relation to other comprehensive income during the period is as follows: 31 Maret 31 Maret March March 2017 2016 Cadangan nilai wajar lindung nilai arus kas 177,570 - Cash flow hedging reserve Imbalan kerja 7,498 10,084 Employee benefits 185,068 10,084 Grup telah mengakumulasi kerugian fiskal yang dapat dipakai sebagai pengurang penghasilan kena pajak di masa mendatang selama lima sampai delapan tahun sebagaimana ditetapkan dalam PKP2B masing-masing perusahaan atau peraturan pajak yang berlaku. The Group has accumulated corporate income tax losses which are available to be carried forward and offset against future taxable income for periods of five to eight years as specified in each company’s CCoW or applicable tax regulations. Rugi fiskal yang dapat dikompensasikan dengan penghasilan kena pajak dimasa mendatang terjadi di tahun-tahun pajak berikut: Tax losses carried forward which can be offset against future taxable income were incurred in the following fiscal years: PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 552 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 Expressed in United States Dollars, unless otherwise stated 9. PERPAJAKAN lanjutan9. TAXATION continued c. Beban pajak penghasilan lanjutan
Parts
» GENERAL continued LKFS Bayan Resources 0317
» UMUM lanjutan GENERAL continued
» Dasar penyusunan IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Basis of preparation of the consolidated financial statements continued
» Consolidation i Entitas anak
» Consolidation continued i Entitas anak lanjutan
» Consolidation continued iii Pelepasan entitas anak
» Consolidation continued iv Entitas asosiasi lanjutan
» Consolidation continued v Pengaturan bersama
» Penjabaran mata uang asing Foreign currency translation
» Foreign currency translation continued ii Transaksi dan saldo
» Foreign currency translation continued ii Transaksi dan saldo lanjutan
» Transaksi dengan pihak berelasi Transactions with related parties
» Kas dan setara kas Cash and cash equivalents
» Piutang usaha dan piutang non-usaha Trade and non-trade receivables
» Trade and non-trade receivables continued
» Instrumen keuangan derivatif dan aktivitas lindung nilai
» Derivative financial instruments and hedging activities
» SUMMARY OF LKFS Bayan Resources 0317
» Klasifikasi Classification Aset keuangan Financial assets
» Pengakuan dan pengukuran Recognition and measurement
» Recognition and measurement continued
» Penurunan nilai dari aset keuangan Impairment of financial assets
» Fixed assets continued SUMMARY OF
» Aset eksplorasi dan evaluasi Exploration and evaluation assets
» Exploration and evaluation assets continued
» Properti pertambangan Mining properties
» Mining properties continued SUMMARY OF
» Impairment of non-financial assets
» Utang usaha dan utang lain-lain Trade and other payables
» Biaya pinjaman Borrowing costs
» Employee benefits i Kewajiban imbalan pasca masa kerja
» Employee benefits continued i Kewajiban imbalan pasca masa kerja
» Employee benefits continued iii Pesangon pemutusan kontrak kerja
» Kewajiban lingkungan Environmental obligations
» Environmental obligations continued SUMMARY OF
» Pembagian dividen Dividend distributions Revenue and expenses recognition
» Revenue and expenses recognition continued
» Revenue and expense recognition continued
» Biaya pengupasan lapisan tanah Stripping costs
» Stripping costs continued SUMMARY OF
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» CRITICAL ACCOUNTING LKFS Bayan Resources 0317
» CASH AND CASH EQUIVALENTS 31 Maret
» KAS DAN SETARA KAS YANG DIBATASI PENGGUNAANNYA
» RESTRICTED CASH AND CASH EQUIVALENTS 31 Maret
» PIUTANG USAHA, NETO TRADE RECEIVABLES, NET
» TRADE RECEIVABLES, NET continued 31 Maret
» NON-TRADE RECEIVABLES 31 Maret LKFS Bayan Resources 0317
» Pajak dibayar dimuka Prepaid taxes
» Prepaid taxes continued 31 Maret
» Income tax expense continued
» Income tax expense continued JumlahAmount
» Aset pajak tangguhan Deferred tax assets
» Deferred tax assets continued Seluruh aset pajak tangguhan diperkirakan dapat
» Liabilitas pajak tangguhan Deferred tax liabilities Audit pajak Tax audits
» Administrasi Administration TAXATION continued f.
» INVENTORY, NET UANG MUKA DAN BIAYA DIBAYAR DIMUKA ADVANCES AND PREPAID EXPENSES
» ADVANCES AND PREPAID EXPENSES continued Termasuk dalam saldo uang muka adalah:
» FIXED ASSETS continued LKFS Bayan Resources 0317
» ASET TETAP lanjutan FIXED ASSETS continued
» MINING PROPERTIES LKFS Bayan Resources 0317
» MINING PROPERTIES continued LKFS Bayan Resources 0317
» MINING PROPERTIES continued 31 Desember
» AKRUAL ACCRUALS LKFS Bayan Resources 0317
» LONG-TERM LOANS 31 Maret LKFS Bayan Resources 0317
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» EMPLOYEE BENEFITS LIABILITIES continued 31 Maret
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» PROVISI UNTUK PEMBONGKARAN, PEMINDAHAN, REKLAMASI DAN RESTORASI
» PROVISION FOR LKFS Bayan Resources 0317
» Share capital SHARE CAPITAL a. Modal saham
» LABA DITAHAN YANG DICADANGKAN APPROPRIATED RETAINED EARNINGS REVENUE 31 Maret
» BEBAN PENJUALAN SELLING EXPENSES
» GENERAL AND ADMINISTRATION EXPENSES 31 Maret
» PENDAPATANBEBAN LAIN-LAIN, NETO OTHER INCOMEEXPENSES, NET
» LABARUGI BERSIH PER LEMBAR SAHAM DASAR DAN DILUSI
» BASIC AND DILUTED EARNINGSLOSS PER SHARE
» RELATED PARTY TRANSACTIONS continued 31 Maret 31 Maret
» RELATED PARTY TRANSACTIONS continued Kompensasi manajemen kunci
» Mining services contracts PERJANJIAN PENTING,
» Kontrak jasa pertambangan lanjutan Mining services contracts continued
» Perjanjian kerjasama Cooperation agreement
» Kontrak jasa bongkar muat batubara Coal handling services contracts
» Jaminan reklamasi Reclamation guarantees
» Komitmen sewa operasi Operating lease commitments
» Perjanjian pengangkutan batubara SIGNIFICANT AGREEMENTS,
» Barging agreement SIGNIFICANT AGREEMENTS,
» Komisi keagenan Agency fees Tuntutan hukum Litigation
» Tuntutan hukum lanjutan Litigation continued
» Coal shipping and barging contracts
» Perjanjian penjualan batubara PERJANJIAN PENTING,
» Coal sales agreements PERJANJIAN PENTING,
» Komitmen modal Capital commitments
» Fasilitas bank SIGNIFICANT AGREEMENTS,
» Bank facilities SIGNIFICANT AGREEMENTS,
» Perjanjian sewa operasi peralatan berat Heavy equipment operating lease contract
» Perjanjian penggunaan haul road Agreement for the use of haul road
» Perjanjian pertambangan batubara di daerah perbatasan bersama
» Agreement for the mining of coal on the common boundary
» Iuran kehutanan Forestry fee
» Kewajiban atas IUP Eksplorasi Exploration IUP obligations
» Penundaaan kegiatan eksploitasi SIGNIFICANT AGREEMENTS,
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009 continued
» Undang-Undang Pertambangan No. 42009 lanjutan
» Mining Law No. 42009 continued Peraturan reklamasi dan aktivitas pasca
» Peraturan reklamasi dan aktivitas pasca
» Domestic Market Obligation “DMO”
» Peraturan kontrak jasa pertambangan Regulation on mining service contractors
» Peraturan harga patokan batubara Regulation on benchmark coal price
» Peraturan harga patokan batubara lanjutan Regulation
» Peraturan iuran eksploitasi Regulation on exploitation fees
» Eksportir terdaftar batubara Registered coal exporters
» Komitmen akuisisi KRL Acquisition commitment of KRL
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» BEBAN KARYAWAN EMPLOYEE EXPENSES
» INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» SEGMENT INFORMATION continued LKFS Bayan Resources 0317
» ASET KEUANGAN DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» Faktor risiko keuangan Financial risk factors
» Financial risk factors continued Risiko pasar Market risk
» Financial risk factors continued i.
» Financial risk factors continued ii. Risiko kredit
» Financial risk factors continued ii. Risiko kredit lanjutan
» Financial risk factors continued iii. Risiko likuiditas lanjutan
» Manajemen risiko permodalan Capital risk management
» Capital risk management continued
» Estimasi nilai wajar Fair value estimation
» Fair value estimation continued
» FINANCIAL RISK MANAGEMENT continued d. Salinghapus aset keuangan dan liabilitas
» NON-CONTROLLING INTERESTS 31 MaretMarch 2017 LKFS Bayan Resources 0317
Show more