UTANG SEWA PEMBIAYAAN FINANCE LEASE PAYABLES
d. Aset
dan liabilitas pajak tangguhan lanjutand. Deferred tax assets and liabilities continued
Aset pajak tangguhan lanjutan Deferred tax assets continued 2012 2011 Aset pajak tangguhan pada awal Deferred tax assets at the tahun 6,658,795 3,928,420 beginning of the year Dikreditkan pada laporan laba rugi 609,926 2,730,375 Credited to the profit or loss Aset pajak tangguhan pada Deferred tax assets at akhir tahun 7,268,721 6,658,795 the end of the year Liabilitas pajak tangguhan Deferred tax liabilities 2012 2011 Properti pertambangan 38,368,531 39,989,003 Mining properties Penyisihan imbalan karyawan 849,244 487,589 Provision for employee benefits Penyisihan reklamasi tambang Provision for mine reclamation dan penutupan tambang 865,524 580,535 and mine closure Difference in fixed assets Perbedaan aset tetap sewa under finance leases and pembiayaan dan angsuran sewa 4,280,729 1,333,436 lease instalments Perbedaan antara nilai buku biaya Difference between accounting eksplorasi dan pengembangan and tax net book value of yang ditangguhkan antara deferred exploration and akuntansi dan pajak 5,388,038 3,838,215 development expenditure Perbedaan nilai buku akuntansi Difference between accounting and dan pajak atas aset tetap 3,846,872 924,305 tax net book value of fixed assets Perbedaan nilai buku akuntansi Difference between accounting dan pajak atas biaya and tax net book value of keuangan yang ditangguhkan 723,045 - deferred financing costs Lain-lain - 31,324 Others 50,892,447 44,985,511 Liabilitas pajak tangguhan Deferred tax liabilities at the pada awal tahun 44,985,511 42,659,261 beginning of the year Dibebankan pada laporan laba rugi 5,906,936 2,326,250 Charged to the profit or loss Liabilitas pajak tangguhan Deferred tax liabilities at the pada akhir tahun 50,892,447 44,985,511 end of the yeare. Surat ketetapan pajak
e. Tax assessment letter
Pada bulan Agustus 2010, AKT menerima surat hasil pemeriksaan pajak dari DJP yang menolak permintaan AKT untuk pengembalian PPN untuk tahun pajak 2008 sebesar Rp21,6 miliar setara dengan AS2,2 juta. Pada tanggal 16 November 2010, AKT mengajukan keberatan atas keputusan DJP tersebut. In August 2010, AKT received a tax assessment letter from the DGT that rejected the Company’s claim for VAT refund for the 2008 fiscal year amounting to Rp21.6 billion equivalent to US2.2 million. In response AKT filed an objection letter on 16 November 2010. 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 579 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 continuede. Surat ketetapan pajak lanjutan
e. Tax assessment letter continued
Berdasarkan keputusan Nomor KEP- 1279WPJ.042011, DJP menolak keberatan yang diajukan AKT. Menindaklanjuti penolakan ini, melalui surat tanggal 12 Desember 2011, AKT mengajukan banding ke Pengadilan Pajak. Sampai dengan tanggal laporan keuangan konsolidasian ini, permohonan banding ini masih dalam proses di Pengadilan Pajak. AKT berkeyakinan bahwa hasil akhir dari proses banding tersebut tidak akan memiliki dampak yang merugikan secara signifikan terhadap posisi laporan keuangan dan arus kas AKT secara material. Based on Decision No.KEP-1279WPJ.042011, the DGT rejected the objection submitted by AKT. Following this rejection, in a letter dated 12 December 2011, AKT filed an appeal to the tax court. As at the date of these consolidated financial statements, the appeal was still in process with the tax court. AKT believes that the final resolution of this appeal will not have a material adverse impact on AKT’s financial position and cash flows. Pada bulan November 2012, AKT menerima beberapa surat keputusan pajak dari DJP sehubungan dengan Pajak Pertambahan Nilai “PPN” untuk tahun pajak 2009 dan 2010. Berdasarkan surat tersebut, DJP menyetujui klaim lebih bayar yang diajukan AKT sejumlah Rp126 miliar setara dengan AS13 juta. Selisih antara jumlah klaim AKT dan jumlah yang disetujui oleh DJP sebesar Rp16,6 miliar setara dengan AS1,7 juta telah dicatat ke dalam laporan laba rugi. Pada periode yang sama, DJP juga menerbitkan beberapa surat keputusan pajak kurang bayar dan surat tagihan pajak sehubungan dengan pajak penghasilan badan dan pajak penghasilan lainnya. In November 2012, AKT received several tax assessment letters from DGT related to the Value Added Tax “VAT” covering fiscal years 2009 and 2010. Based on those letters, the DGT approved the overpayment claimed by AKT amounting to Rp126 billion equivalent to US13 million. The difference of Rp16.6 billion equivalent to US1.7 million between the amount claimed by AKT with the amount approved by DGT was charged to profit or loss. During the same period, DGT also issued underpayment tax assessment letters and tax collection letters related to the corporate income tax payable and other income taxes. Jumlah lebih bayar yang telah disetujui telah dipindahbukukan dengan berbagai kewajiban pajak yang muncul dari hal-hal sebagai berikut: - Utang pajak penghasilan badan untuk tahun pajak 2011 setara dengan AS1.666.485; - Utang pajak penghasilan pasal 42 untuk beberapa periode di tahun pajak 2011 dengan total setara dengan AS58.471; - Utang pajak penghasilan pasal 15 untuk beberapa periode di tahun pajak 2012 dengan total setara dengan AS445.101; - Utang pajak penghasilan pasal 21 untuk beberapa periode di tahun pajak 2009 dan 2012 dengan total setara dengan AS1.736.893; - Utang pajak penghasilan pasal 23 untuk beberapa periode di tahun pajak 2010, 2011, dan 2012 dengan total setara dengan AS693.976; The approved overpayment amount was fully offset with the various tax obligation that arose from the following: - Corporate income tax payable from fiscal year 2011 equivalent to US1,666,485; - Income tax payable article 42 from several periods in fiscal year 2011 in total equivalent to US58,471; - Income tax payable article 15 from several periods in fiscal year 2012 in total equivalent to US445,101; - Income tax payable article 21 from several periods in fiscal year 2009 and 2012 in total equivalent to US1,736,893; - Income tax payable article 23 from several periods in fiscal years 2010, 2011, and 2012 in total equivalent to US693,976;Parts
» 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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