PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 SEPTEMBER 2016 DAN 31 DESEMBER 2015 DAN UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR
PADA TANGGAL 30 SEPTEMBER 2016 DAN 30 SEPTEMBER 2015 – Lanjutan
PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
SEPTEMBER 30, 2016 AND DECEMBER 31, 2015 AND FOR THE NINE MONTHS PERIODS ENDED
SEPTEMBER 30, 2016 AND SEPTEMBER 30, 2015 – Continued
- 57 - 24. BEBAN UMUM DAN ADMINISTRASI
24. GENERAL AND ADMINISTRATIVE EXPENSES
30 September 30 September
September 30, 2016 September 30, 2015
Rp Rp
Gaji dan tunjangan 11.919.589.960
9.171.432.582 Salaries and benefits
Beban penyusutan dan Depreciation and amortization
amortisasi 7.015.237.751
4.701.881.606 expenses
Pemberdayaan masyarakat 3.105.529.569
1.505.171.663 Community relations expense
Jasa profesional 2.056.091.171
2.285.833.600 Professional fee
Beban sewa 1.391.321.859
596.647.339 Rent expense
Beban transportasi 965.340.348
897.155.792 Transportation expenses
Beban umum dan akomodasi 756.237.640
876.760.854 General and accommodation expense
Lain - lain 1.624.161.682
1.497.059.336 Others
Jumlah 28.833.509.980
21.531.942.772 Total
25. PAJAK PENGHASILAN
25. INCOME TAX
Jumlah utangbeban pajak kini Grup sebesar nihil untuk periode sembilan bulan yang berakhir pada
tanggal 30 September 2016 dan 30 September 2015.
Total current tax expensepayable of the Group amounted to nil for the nine months period
ended September 30, 2016 and September 30, 2015.
Rekonsiliasi antara rugi sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif
lain konsolidasian dengan laba kena pajak adalah sebagai berikut:
A reconciliation between income loss before tax per consolidated statements of profit or loss and
other comprehensive income and taxable income is as follows:
2016 2015
Sembilan bulan Sembilan bulan
Nine-months Nine-months
Rp Rp
Rugi sebelum pajak menurut Loss before tax per consolidated
laporan laba rugi dan penghasilan statements of profit or loss
komprehensif lain konsolidasian 18.290.207.108
47.875.970.199 and other comprehensive income
Perbedaan temporer Temporary differences
Beban penyusutan dan amortisasi 1.805.974.716
2.316.150.485 Depreciation and amortization expense
Sewa pembiayaan 7.280.968
275.523.548 Finance lease
Perbedaan tetap Permanent differences
Bagian laba bersih entitas asosiasi 5.728.899.640
3.164.828.891 Equity in net income of associate
Cadangan kerugian penurunan Allowance for impairment losses
nilai persediaan 31.200.271
473.883.239 of inventory
Beban yang tidak dapat dikurangkan 1.622.240.755
1.474.340.632 Non deductible expenses
Penghasilan bunga dikenakan pajak final
493.620.397 3.547.716.649
Interest income subjected to final tax Rugi fiskal sebelum kompensasi
Fiscal loss before fiscal loss kerugian fiskal
21.060.592.371 50.599.664.931
carryforward Kompensasi kerugian fiskal
104.401.219.968 50.079.191.612
Fiscal loss carryforward Akumulasi rugi fiskal
125.461.812.339 100.678.856.543
Accumulated fiscal loss
Rekonsiliasi antara beban pajak dan hasil perkalian rugi akuntansi sebelum pajak dengan
tarif pajak efektif yang berlaku sebagai berikut: A reconciliation between the total tax expenses
and the amount computed by applying the effective tax rates to loss before tax is as
follows:
