Laporan Tahunan 2016
PT Bayan Resources Tbk
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 549 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015
Expressed in United States Dollars,
unless otherwise stated 9. PERPAJAKAN lanjutan
9. TAXATION continued a. Pajak dibayar dimuka lanjutan
a. Prepaid taxes continued 2016
2015 Bagian jangka pendek
Current portion
PPN 32,610,963
25,816,578 VAT
Pajak Penghasilan 1,754,330
287,659 Corporate Income Tax
34,365,293 26,104,237
Bagian jangka panjang Non-current portion
PPN 16,411,076
41,299,866 VAT
Pajak Penghasilan 56,902,307
33,266,096 Corporate Income Tax
73,313,383 74,565,962
Total 107,678,676
100,670,199 Total
b. Utang pajak b. Taxes payable
2016 2015
Pajak Penghasilan Corporate Income Tax
Entitas anak 13,405,129
165,605 Subsidiaries
Pajak lain-lain
Other taxes
Perusahaan 504,826
295,361 The Company
Entitas anak 6,899,123
9,399,025 Subsidiaries
7,403,949 9,694,386
Total
20,809,078 9,859,991
Total c. Beban pajak penghasilan
c. Income tax expense 2016
2015
Kini Current
- Non final 23,036,128
6,625,382 Non-final -
- Penyesuaian tahun lalu -
656,954 Prior year adjustments -
23,036,128 5,968,428
Tangguhan 11,548,852
7,647,322 Deferred
11,487,276 13,615,750
2016 Annual Report
PT Bayan Resources Tbk
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 550 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015
Expressed in United States Dollars,
unless otherwise stated 9. PERPAJAKAN lanjutan
9. TAXATION continued c. Beban pajak penghasilan lanjutan
c. Income tax expense continued
Perhitungan beban pajak penghasilan kini adalah sebagai berikut:
The calculation of the current corporate income tax expense is as follows:
2016 2015
Labarugi konsolidasian sebelum
Consolidated incomeloss
pajak penghasilan 29,502,709
68,182,304 before income tax
Ditambahdikurangi: Adddeduct:
Eliminasi konsolidasian 159,161,693
53,781,061 Consolidation eliminations
Laba sebelum Income before income
pajak penghasilan - entitas anak 101,614,516 615,512 tax – subsidiaries
Rugi sebelum pajak Loss before income
pajak penghasilan - Perusahaan 28,044,468
13,785,731 tax – the Company
Beda temporer: Temporary differences:
Penyusutan 739,974
859,147 Depreciation
Biaya pengangkutan yang ditangguhkan
479,398 1,443,800
Deferred barging expenses Biaya keuangan yang ditangguhkan
319,331 345,621
Deferred finance costs Penyisihan imbalan kerja karyawan
191,120 99,946
Provision for employee benefits Beda tetap:
Permanent differences: Denda pajak
414,962 7
Tax penalties Pendapatan bunga yang
Interest income subject to
dikenakan pajak final 163,009
1,248,069 final tax
1,095,630 809,210
Taksiran rugi Estimated fiscal
fiskal - Perusahaan 29,140,098
12,976,521 loss – the Company
Akumulasi rugi fiskal yang dapat Accumulated fiscal losses carried
dibawa ke masa depan pada forward at the beginning
awal tahun 38,835,690
25,562,770 of the year
Penyesuaian tahun lalu atas Prior year adjustments
hasil audit pajak 1,085,638
296,399 due to tax audit
Akumulasi rugi fiskal yang dapat Accumulated fiscal losses
dibawa ke masa depan pada carried forward at the end
akhir tahun 66,890,150
38,835,690 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
- entitas anak -
656,954 - subsidiaries
Beban pajak penghasilan badan Current corporate income tax
kini - entitas anak 23,036,128
6,625,382 expense - subsidiaries
Beban pajak penghasilan badan Consolidated current corporate
kini - konsolidasian 23,036,128
5,968,428 income tax expense
Laporan Tahunan 2016
PT Bayan Resources Tbk
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 551 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015
Expressed in United States Dollars,
unless otherwise stated 9. PERPAJAKAN lanjutan
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: 2016
2015
Labarugi konsolidasian sebelum Consolidated incomeloss before
pajak penghasilan 29,502,709
68,182,304 income tax
Ditambah: Add:
- Rugi dari entitas anak yang Loss from subsidiaries -
dikenakan pajak final 12,077,593
16,778,667 subject to final tax
41,580,302 51,403,637
Pajak penghasilan dihitung dengan tarif pajak 25
10,395,076 12,850,909
Income tax at 25 Pendapatan bunga yang
dikenakan pajak final 190,528
698,483 Interest income subject to final tax
Beban yang tidak dapat dikurangkan secara pajak
315,040 254,467
Non-deductible expenses Penyesuaian tahun lalu
Prior year adjustment hasil audit pajak
811,480 542,230
due to tax audit Pajak tangguhan yang tidak diakui
158,434 26,370,776
Unrecognised deferred tax Pendapatan sewa yang
dikenakan pajak final 2,226
2,331 Rental income subject to final tax
Beban pajak Consolidated corporate income
penghasilan - konsolidasian 11,487,276
13,615,750 tax expense
Pajak penghasilan yang telah dikreditkan sehubungan dengan pendapatan komprehensif
lainnya selama tahun berjalan adalah sebagai berikut:
The income tax credited in relation to other comprehensive income during the year is as
follows:
2016 2015
Cadangan nilai wajar lindung nilai arus kas
381,540 -
Cash flow hedging reserve Imbalan kerja
16,386 151,213
Employee benefits 365,154
151,213 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:
2016 Annual Report
PT Bayan Resources Tbk
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 552 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015
Expressed in United States Dollars,
unless otherwise stated 9. PERPAJAKAN lanjutan
9. TAXATION continued c. Beban pajak penghasilan lanjutan
c. Income tax expense continued JumlahAmount
31 Desember 2009 396,965
31 December 2009 31 Desember 2012
2,391,968 31 December 2012
31 Desember 2013 12,424,218
31 December 2013 31 Desember 2014
24,773,528 31 December 2014
31 Desember 2015 19,933,538
31 December 2015 31 Desember 2016
34,134,176 31 December 2016
94,054,393
d. Aset pajak tangguhan d. Deferred tax assets
s
2016 2015
Rugi fiskal yang dibawa ke masa depan
23,513,598 24,185,529 Tax losses carried forward
Penyisihan imbalan kerja 1,103,815
1,110,121 Provision for employee benefits
Biaya pengangkutan yang ditangguhkan
537,963 112,589
Deferred barging expenses Penyisihan untuk
pembongkaran, Provision for decommissioning,
pemindahan, reklamasi demobilisation, reclamation
dan restorasi 191,490
553,305 and restoration
Perbedaan nilai buku Difference between commercial
aset tetap komersial and tax net book value
dan fiskal 13,377,422
14,787,891 of fixed assets
Penyisihan atas Provision for impairment of
penurunan nilai piutang usaha 48,982
48,982 trade receivables
Penyisihan persediaan usang 344,095
296,550 Provision for obsolete inventory
Properti pertambangan - pertambangan yang
Mining properties - berproduksi
925,059 2,608,518
mines in production Beban keuangan yang
ditangguhkan 502,463
582,296 Deferred finance costs
Cadangan nilai wajar lindung nilai arus kas
381,540 -
Cash flow hedging reserve Laba yang belum
direalisasikan dari Unrealised profit from transactions
transaksi dalam Grup 2,185,347
1,586,355 within the Group
Aset pajak tangguhan, neto
39,422,650 40,429,922
Deferred tax assets, net Aset pajak tangguhan
Deferred tax assets at the pada awal tahun
40,429,922 62,548,361
beginning of the year Dikreditkandibebankan pada:
Creditedcharged to: - Laba rugi
618,241 22,271,093
Profit or loss - - Rugi komprehensif lain:
Other comprehensive loss: - - Cadangan
381,540 -
Cash flow hedging reserve - - Cadangan imbalan kerja
7,491 152,654
Employee benefits reserve - Aset pajak tangguhan
Deferred tax assets at pada akhir tahun
39,422,650 40,429,922
the end of the year
Laporan Tahunan 2016
PT Bayan Resources Tbk
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 553 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015
Expressed in United States Dollars,
unless otherwise stated 9. PERPAJAKAN lanjutan
9. TAXATION continued d. Aset pajak tangguhan lanjutan
d. Deferred tax assets continued Seluruh aset pajak tangguhan diperkirakan dapat
dipulihkan setelah 12 bulan. All of the deferred tax assets are expected to be
recovered after more than 12 months.
e. Liabilitas pajak tangguhan e. Deferred tax liabilities
2016 2015
Penyisihan imbalan Provision for
kerja 223,284
265,879 employee benefits
Properti pertambangan - pertambangan yang
Mining properties - berproduksi
474,744 728,370
mines in production Biaya pengangkutan
yang ditangguhkan -
336,477 Deferred barging expenses
Penyisihan untuk, pembongkaran,
Provision for decommissioning, pemindahan, reklamasi
demobilisation, reclamation dan restorasi
163,538 163,538
and restoration Perbedaan nilai buku
Difference between aset tetap komersial
commercial and tax net book dan fiskal
137,943 280,142
value of fixed assets Penyisihan persediaan usang
14,276 13,013
Provision for obsolete inventory Kewajiban yang timbul
Liabilities arising from dari kombinasi bisnis
51,030,590 62,530,590
business combinations Liabilitas pajak tangguhan
51,242,179 63,433,149
Deferred tax liabilitites Liabilitas pajak tangguhan
Deferred tax liabilites at the pada awal tahun
63,433,149 78,055,479
beginning of the year Dikreditkandibebankan pada:
Creditedcharged to: - Laba rugi
667,093 1,197,391
Profit or loss - - Penurunan nilai properti
Impairment of mining - pertambangan
11,500,000 13,426,380
properties - Rugi komprehensif lain:
Other comprehensive loss: - - Penyisihan imbalan kerja
23,877 1,441
Provision for employee benefits - Liabilitas pajak tangguhan
Deferred tax liabilites at pada akhir tahun
51,242,179 63,433,149
the end of the year
Seluruh liabilitas pajak tangguhan diperkirakan
dapat dibalikkan setelah 12 bulan. All of the deferred tax liabilities are expected to be
reversed after more than 12 months.
f. Audit pajak