TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
– Lanjutan
PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS THEN ENDED
– Continued
- 60 - Rekonsiliasi antara laba rugi sebelum pajak
menurut laporan
laba rugi
komprehensif konsolidasian dengan laba kena pajak adalah
sebagai berikut: A reconciliation between income loss before
tax per
consolidated statements
of comprehensive income and taxable income is as
follows:
2014 2013
Rp Rp
Laba rugi sebelum pajak menurut laporan laba rugi komprehensif
Income loss before tax per consolidated konsolidasian
3.502.096.211 20.348.658.825
statements of comprehensive income Perbedaan temporer
Temporary differences Beban penyusutan dan amortisasi
1.749.307.723 614.429.762
Depreciation and amortization expense Imbalan kerja
1.061.822.263 798.004.985
Employee benefit Sew a pembiayaan
397.493.158 354.390.319
Finance lease Cadangan kerugian penurunan
Allow ance for impairment losses nilai piutang
680.000.000 -
of receivable Perbedaan tetap
Permanent differences Bagian laba bersih entitas asosiasi
11.646.991.767 29.774.658.705
Equity in net income of associate Kerugian penurunan nilai piutang
- 700.867.500
Impairment losses of receivable Beban yang tidak dapat dikurangkan
2.670.484.737 2.003.759.561
Non deductible expenses Pendapatan lain-lain
- 377.513.985
Other income Penghasilan bunga
dikenakan pajak final 5.525.841.521
4.999.134.271 Interest income subjected to final tax
Rugi fiskal sebelum kompensasi Fiscal loss before fiscal loss
kerugian fiskal 14.910.807.934
11.039.976.647 carryforw ard
Kompensasi kerugian fiskal 35.168.383.678
16.619.644.199 Fiscal loss carryforw ard
Akumulasi rugi fiskal 50.079.191.612
27.659.620.846 Accumulated fiscal loss
Laba kena pajak rugi fiskal sebelum Taxable income fiscal loss before
kompensasi kerugian fiskal fiscal loss carryforw ard
Perusahaan 3.228.492.326
6.883.266.061 Parent company
Entitas anak Subsdiaries
NMMJ 82.372.871
136.904.919 NMMJ
MRK 85.982.245
542.303.942 MRK
RR 66.841.884
3.650.715.117 RR
TRA 11.447.118.608
21.979.356.848 TRA
Jumlah 14.910.807.934
11.039.976.647 Total
Kompensasi rugi fiskal Fiscal loss carryforw ard
Perusahaan -
2.717.130.705 Parent company
Entitas anak Subsdiaries
NMMJ 786.350.806
1.227.486.895 NMMJ
MRK -
272.350.575 MRK
TRA 34.382.032.872
12.402.676.024 TRA
Jumlah 35.168.383.678
16.619.644.199 Total
Laba kena pajak akumulasi rugi fiskal Taxable income accumulated fiscal loss
Perusahaan 3.228.492.326
4.166.135.356 Parent Company
Entitas anak Subsdiaries
NMMJ 868.723.677
1.364.391.814 NMMJ
MRK 85.962.245
269.953.367 MRK
RR 66.841.884
3.650.715.117 RR
TRA 45.829.151.480
34.382.032.872 TRA
Jumlah 50.079.171.612
27.659.620.846 Total
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
– Lanjutan
PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS THEN ENDED
– Continued
- 61 -
2014 2013
Rp Rp
Utangbeban pajak kini Current tax payableexpense
Perusahaan -
520.766.875 Parent Company
Entitas anak Subsdiaries
MRK -
33.744.125 MRK
RR -
456.339.375 RR
Utangbeban pajak kini -
1.010.850.375 Current tax payableexpense
Rugi fiskal Fiscal loss
2009 -
578.041.008 2009
2010 506.218.246
506.218.246 2010
2011 3.307.859.337
3.307.859.337 2011
2012 9.238.044.328
9.238.044.328 2012
2013 22.116.261.767
22.116.261.767 2013
2014 14.910.807.934
- 2014
Akumulasi kerugian fiskal 50.079.191.612
35.746.424.686 Accumulated fiscal loss
Kompensasi kerugian fiskal di tahun 2009 sebesar Rp 578.041.008 telah kadaluarsa di
tahun 2014. Fiscal loss carry forward in 2009 amounting to
Rp 578,041,008 had expired 2014.
Rugi fiskal Grup dapat dikompensasikan dengan laba kena pajak dalam jangka waktu lima tahun.
Aset pajak tangguhan atas rugi fiskal tidak diakui karena manajemen menilai aset pajak tangguhan
tidak dapat dimanfaatkan di masa mendatang. The
Group’s fiscal losses can be offset against the taxable income for a period of five years.
Deferred tax assets on fiscal losses are not recognized as management assessed that future
taxable income will not be available to utilized the deferred tax assets.
Perhitungan pajak penghasilan badan adalah perhitungan sementara yang dibuat untuk tujuan
akuntansi. The corporate income tax calculations are
preliminary estimates made for accounting purposes.
Rekonsiliasi antara beban pajak dan hasil perkalian laba 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 income before tax is as
follows:
2014 2013
Rp Rp
Laba sebelum pajak menurut laporan laba rugi komprehensif
Income before tax per consolidated konsolidasian
3.502.096.211 20.348.658.825
statements of comprehensive income Tarif pajak yang berlaku
437.762.026 2.543.582.353
Tax expense at effective tax rates Koreksi pajak atas penghasilan
yang tidak dapat diperhitungkan menurut fiskal
1.426.088.965 3.923.579.434
Tax effect of nontaxable income Rugi fiskal yang tidak diakui
1.863.850.992 2.764.532.721
Unrecognized fiscal loss Rugi fiskal yang diakui
- 373.685.265
Recognized fiscal loss Beban pajak
- 1.010.850.375
Tax expense