Pinjaman lanjutan PINJAMAN lanjutan BORROWINGS continued
c. Beban pajak penghasilan
c. Income tax expense
2012 2011 Perusahaan The Company Kini - 2,895,215 Current Penyesuaian tahun lalu 31,938 - Adjustment in respect of prior year Tangguhan 955,858 822,854 Deferred 987,796 3,718,069 Entitas anak Subsidiaries Kini 24,943,451 82,150,059 Current Tangguhan 6,252,868 1,226,979 Deferred 31,196,319 80,923,080 Konsolidasian Consolidated Kini 24,943,451 85,045,274 Current Penyesuaian tahun lalu 31,938 - Adjustment in respect of prior year Tangguhan 5,297,010 404,125 Deferred 30,208,523 84,641,149 Perhitungan atas beban pajak penghasilan badan kini adalah sebagai berikut: The calculation of current corporate income tax expense is as follows: 2012 2011 Rugilaba konsolidasian Consolidated lossprofit sebelum pajak penghasilan 520,247,602 294,901,241 before income tax Laba sebelum pajak Profit before income penghasilan - entitas anak 78,996,343 281,476,636 tax - subsidiaries Penyesuaian akibat Adjusted for consolidation eliminasi konsolidasian 50,322,562 208,102,535 eliminations Rugilaba sebelum pajak Lossprofit before income penghasilan - Perusahaan 548,921,383 221,527,140 tax - the Company Perbedaan tetap: Permanent differences: Rugi dari investasi pada Loss from investments in pengendalian bersama entitas 552,874,000 - jointly controlled entities Penghasilan yang telah dikenakan pajak penghasilan final 3,818,550 8,335,637 Income subject to final income tax Laba dari investasi pada anak Income from investment perusahaan 47,799,288 198,099,596 in subsidiaries Beban yang tidak dapat dikurangkan menurut pajak 3,983,404 23,845 Non-deductible expenses Selisih karena perubahan Difference due to changes mata uang pelaporan - 3,664,228 in reporting currency Perbedaan temporer: Temporary differences: Difference between commercial Perbedaan antara nilai buku aset and tax net book value of tetap akuntansi dan pajak 20,661 6,299 fixed assets Perbedaan antara nilai buku biaya Difference between commercial keuangan yang ditangguhkan and tax net book value of akuntansi dan pajak 2,892,179 - deferred financing costs Penyisihan imbalan karyawan 213,058 205,698 Provision for employee benefits 502,581,106 202,535,163 Diukur dan direklasifikasi kembali lihat Catatan 3 As re-measured and reclassified refer to Note 3 PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 576 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Dinyatakan dalam Dolar AS, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in US Dollars, unless otherwise stated 21. PERPAJAKAN lanjutan 21. TAXATION continuedc. Beban pajak penghasilan lanjutan
c. Income tax expense continued
2012 2011 Rugi pajakpenghasilan kena Fiscal losstaxable income pajak – Perusahaan 46,340,277 18,991,977 – the Company Rugi pajak yang dikompensasi Tax loss carried-forward from dari masa pajak sebelumnya - 7,411,119 prior year 46,340,277 11,580,858 Pajak penghasilan kini Current income tax – – Perusahaan - 2,895,215 the Company Pajak penghasilan kini – Current income tax entitas anak 24,943,451 82,150,059 – subsidiaries Pajak penghasilan kini – Consolidated current konsolidasian 24,943,451 85,045,274 income tax expense Dikurangi: Less: Pembayaran pajak dimuka Prepaid taxes - Perusahaan 1,283,614 2,654,628 - the Company Pembayaran pajak dimuka Prepaid taxes - entitas anak 24,880,272 20,873,604 - subsidiaries Lebihkurang bayar pajak penghasilan badan Consolidated income tax konsolidasian 1,220,435 61,517,042 overunder payment Pajak atas rugilaba Grup konsolidasian sebelum pajak berbeda dari nilai teoritis yang mungkin muncul apabila menggunakan rata- rata tertimbang tarif pajak yang berlaku atas rugilaba masing-masing entitas anak yang dikonsolidasi dalam jumlah sebagai berikut: The tax on Group’s consolidated lossprofit before tax differs from the theoretical amount that would arise using the weighted average tax rate applicable to the lossprofit of the consolidated entities as follows: 2012 2011 Rugilaba konsolidasian sebelum Consolidated lossprofit pajak penghasilan 520,247,602 294,901,241 before income tax Pajak dihitung dengan Tax calculated at tarif pajak efektif 30,167,309 85,803,040 effective tax rates Dampak pajak penghasilan dari: Income tax effects from: - Penghasilan tidak kena pajak 954,637 2,083,909 Income not subject to tax - - Beban yang tidak dapat dikurangkan untuk tujuan pajak 995,851 5,961 Non-deductible expenses - - Selisih karena perubahan Difference due to changes - mata uang pelaporan - 916,057 in reporting currency Beban pajak penghasilan 30,208,523 84,641,149 Income tax expenses Diukur dan direklasifikasi kembali lihat Catatan 3 As re-measured and reclassified refer to Note 3Parts
» Organizational Development Annual Report 2012
» Career Development Policy Hubungan Industrial Perseroan senantiasa menjaga dan membina
» Electricity for Villagers The Company has provided diesel-power
» Provision of Clean Water In addition to providing electricity to the
» Listrik Bagi Warga Desa Pengadaan mesin diesel Generator dan
» Sarana Air Bersih Di samping menyediakan listrik bagi warga
» INFORMASI UMUM Employment Opportunities for Local Community
» Establishment of the Company and other information
» INFORMASI UMUM lanjutan Employment Opportunities for Local Community
» Pendirian GENERAL INFORMATION continued
» Establishment of the Company and other information continued
» Establishment of the Company and other
» Penawaran GENERAL INFORMATION continued
» Initial Public Offering of the Company’s
» Struktur Grup GENERAL INFORMATION continued
» Entitas anak lanjutan GENERAL INFORMATION continued
» Subsidiaries continued GENERAL INFORMATION continued
» Perjanjian Kerjasama GENERAL INFORMATION continued
» Coal Contract of Work “CCoW”
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Foreign currency translation IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya eksplorasi dan pengembangan yang
» Deferred IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Properti pertambangan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Mining properties IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Goodwill IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Transactions with related parties
» Pinjaman IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Borrowings IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya pengupasan lapisan tanah
» Stripping costs IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Revenue and expense recognition continued
» Sewa IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Leases IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provisi IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provision IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pajak penghasilan kini dan tangguhan
» Current and deferred income tax continued
» Imbalan karyawan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Employee benefits IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pembagian hasil produksi IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sharing of production IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Laba per saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Earnings per share IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pelaporan segmen Segment reporting
» Penurunan nilai aset keuangan
» Impairment of financial assets continued
» Utang usaha dan utang lain-lain
» Modal saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Share capital IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pengukuran PENGUKURAN KEMBALI DAN REKLASIFIKASI
» Remeasurement of consolidated financial
» PENGUKURAN KEMBALI DAN REKLASIFIKASI
» Pengukuran kembali REMEASUREMENT AND RECLASSIFICATION OF
» Reklasifikasi laporan REMEASUREMENT AND RECLASSIFICATION OF
» Reclassification of REMEASUREMENT AND RECLASSIFICATION OF
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» AKUISISI Employment Opportunities for Local Community
» CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN TERSEDIA UNTUK DIJUAL
» AVAILABLE-FOR-SALE FINANCIAL ASSETS Employment Opportunities for Local Community
» PIUTANG USAHA Employment Opportunities for Local Community
» TRADE RECEIVABLES Employment Opportunities for Local Community
» PIUTANG USAHA lanjutan Employment Opportunities for Local Community
» TRADE RECEIVABLES continued Employment Opportunities for Local Community
» UANG MUKA DAN PEMBAYARAN DIMUKA ADVANCES AND PREPAYMENTS
» UANG MUKA DAN PEMBAYARAN DIMUKA
» ADVANCES AND PREPAYMENTS continued
» PERSEDIAAN INVENTORIES Employment Opportunities for Local Community
» BIAYA EKSPLORASI DAN PENGEMBANGAN YANG DITANGGUHKAN
» DEFERRED EXPLORATION AND DEVELOPMENT EXPENDITURE
» BIAYA EKSPLORASI DAN PENGEMBANGAN YANG DITANGGUHKAN lanjutan
» DEFERRED EXPLORATION AND DEVELOPMENT EXPENDITURE continued
» ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI PERTAMBANGAN MINING PROPERTIES
» PROPERTI PERTAMBANGAN lanjutan MINING PROPERTIES continued
» GOODWILL GOODWILL Employment Opportunities for Local Community
» GOODWILL lanjutan GOODWILL continued
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS
» INVESTMENTS IN Employment Opportunities for Local Community
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS lanjutan
» UTANG USAHA lanjutan TRADE PAYABLES continued BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» Borrowings BORROWINGS a. Pinjaman
» Pinjaman lanjutan PINJAMAN lanjutan BORROWINGS continued
» Pinjaman jangka pendek - pihak ketiga
» Short-term loan - third party
» UTANG SEWA PEMBIAYAAN FINANCE LEASE PAYABLES
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Prepaid taxes PERPAJAKAN TAXATION
» Pajak dibayar dimuka lanjutan
» Prepaid taxes continued Utang pajak
» Taxes payable PERPAJAKAN lanjutan TAXATION continued
» Beban pajak penghasilan PERPAJAKAN lanjutan TAXATION continued
» Income tax expense PERPAJAKAN lanjutan TAXATION continued
» Beban pajak penghasilan lanjutan
» Income tax expense continued
» Aset dan liabilitas pajak tangguhan
» Deferred tax assets and liabilities
» Aset PERPAJAKAN lanjutan TAXATION continued
» Deferred tax assets and liabilities continued
» Surat ketetapan pajak PERPAJAKAN lanjutan TAXATION continued
» Tax assessment letter PERPAJAKAN lanjutan TAXATION continued
» Surat ketetapan pajak lanjutan
» Tax assessment letter continued
» Administrasi perpajakan PERPAJAKAN lanjutan TAXATION continued
» Tax administration PERPAJAKAN lanjutan TAXATION continued
» PENYISIHAN IMBALAN KARYAWAN lanjutan PROVISION
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» CADANGAN WAJIB GENERAL RESERVE
» PENJUALAN BERSIH lanjutan NET SALES continued
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN KEUANGAN FINANCE COSTS
» BEBAN LAIN-LAIN, BERSIH OTHER EXPENSES, NET
» BAGIAN ATAS Employment Opportunities for Local Community
» Amounts due from related parties
» Pinjaman kepada pihak berelasi
» TRANSAKSI DENGAN Employment Opportunities for Local Community
» Pinjaman kepada pihak berelasi lanjutan
» Loans to related parties continued
» Pinjaman dari pihak berelasi
» Pendapatan keuangan Finance income
» Kompensasi manajemen kunci TRANSACTIONS WITH
» Pihak berelasi TRANSACTIONS WITH
» Related parties TRANSACTIONS WITH
» Pihak berelasi lanjutan TRANSACTIONS WITH
» Related parties continued TRANSACTIONS WITH
» Pengungkapan pihak berelasi BCE
» Related parties disclosures of BCE
» RUGILABA BERSIH PER SAHAM DASAR DAN DILUSIAN
» BASIC AND DILUTED LOSSEARNINGS PER SHARE
» Agreements with Glencore International AG “Glencore”
» KOMITMEN DAN Employment Opportunities for Local Community
» Perjanjian dengan Glencore International
» Perjanjian penggunaan alur pelayaran
» Channel fee service agreement
» Perjanjian Penjualan dan Jasa Perbaikan
» Perjanjian dengan Noble Resources Pte Ltd
» Agreements with Noble Resources Pte Ltd
» Iuran kehutanan Forestry fee
» Jasa Transportasi Udara dengan PT Air
» Pengeluaran modal COMMITMENTS AND
» Perjanjian Konsinyasi dengan PT Intraco
» Tuntutan Hukum KONTINJENSI CONTINGENCIES
» Legal Claims KONTINJENSI CONTINGENCIES
» Tuntutan Hukum lanjutan KONTINJENSI lanjutan 36 CONTINGENCIES continued
» Legal Claims continued KONTINJENSI lanjutan 36 CONTINGENCIES continued
» Tuntutan Hukum lanjutan KONTINJENSI lanjutan CONTINGENCIES continued
» Legal Claims continued KONTINJENSI lanjutan CONTINGENCIES continued
» Undang-Undang Pertambangan No. 42009 KONTINJENSI lanjutan CONTINGENCIES continued
» Mining Law No. 42009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Pemerintah No. 782010 KONTINJENSI lanjutan CONTINGENCIES continued
» Government Regulation No. 782010 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Pemerintah No. 782010 lanjutan
» Government KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 282009 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 282009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 282009 lanjutan
» Ministerial Regulation No. 282009 continued
» Peraturan Menteri No. 172010 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 172010 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 172010 lanjutan
» Ministerial Regulation No. 172010 continued
» Peraturan Menteri No. 342009 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 342009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 342009 lanjutan
» Ministerial Regulation No. 342009 continued
» Peraturan Pemerintah No. 92012 KONTINJENSI lanjutan CONTINGENCIES continued
» Government Regulation No. 92012 KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN Employment Opportunities for Local Community
» MONETARY ASSETS Employment Opportunities for Local Community
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL ASSETS AND LIABILITIES continued
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