LIABILITAS IMBALAN AR 2015 PT Samindo ResourcesTbk 2

PT SAMINDO RESOURCES Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 549 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 31 DESEMBER 2014 DAN 1 JANUARI 2014 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 31 DECEMBER 2014 AND 1 JANUARY 2014 AND FOR THE YEARS ENDED 31 DECEMBER 2015 AND 2014 Expressed in US Dollars, unless otherwise stated 15. PERPAJAKAN lanjutan 15. TAXATION continued c. Beban pajak penghasilan lanjutan c. Income tax expense continued Rekonsiliasi antara laba konsolidasian sebelum pajak penghasilan dengan beban pajak penghasilan adalah sebagai berikut: The reconciliation between consolidated profit before income tax and income tax expense is as follows: 31 Desember 31 Desember December December 2015 2014 Laba konsolidasian sebelum Consolidated profit before pajak penghasilan 33,487,910 30,380,488 income tax Beban pajak penghasilan dihitung Income tax calculated at dengan tarif pajak efektif 25 8,371,978 7,595,122 effective tax rate 25 Pengaruh pajak dari perbedaan permanen 185,882 73,514 Tax effect of permanent differences Rugi pajak yang tidak diakui Current year tahun berjalan 167,712 130,980 unrecognised tax losses Penyesuaian tahun sebelumnya 29,773 - Adjustment in respect of prior year Beban pajak penghasilan 8,755,345 7,799,616 Income tax expense d. Aset pajak tangguhan d. Deferred tax assets 31 Desember 31 Desember December December 2015 2014 Perusahaan: The Company: - Liabilitas imbalan karyawan 8,007 34,457 Employee benefit liabilities - Entitas anak: Subsidiaries: - Liabilitas imbalan karyawan 431,102 347,472 Employee benefit liabilities - - Penyusutan aset tetap 14,637 16,232 Depreciation of fixed assets - Jumlah 453,746 398,161 Total Saldo awal 398,161 300,501 Beginning balance Dikreditkan ke laporan laba rugi 29,766 102,358 Credited to profit or loss Dikreditkan ke ekuitas: Credited to equity: - Pengukuran kembali kewajiban Remeasurement of - liabilitas imbalan karyawan 38,700 - employee benefit liabilites Exchange difference from - - Selisih kurs dari penjabaran financial statements laporan keuangan 12,881 4,698 translation Saldo akhir 453,746 398,161 Ending balance Disajikan kembali, lihat Catatan 4 As restated, refer to Note 4