PENJUALAN BERSIH NET SALES
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 DAN UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
– Lanjutan PT GOLDEN EAGLE ENERGY Tbk
AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS DECEMBER 31, 2016 AND 2015 AND FOR THE
YEARS THEN ENDED – Continued
- 57 -
2016 2015
Rp Rp
Perbedaan temporer Temporary differences
Beban penyusutan dan amortisasi 3.027.805.241
2.384.508.722 Depreciation and amortization expense
Imbalan kerja 1.009.418.520
796.948.415 Employee benefit
Sew a pembiayaan 8.996.809
50.889.974 Finance lease
Cadangan kerugian penurunan Allow ance for impairment losses
nilai piutang -
2.234.228.771 of receivable
Penyisihan penurunan nilai Allow ance for impairment losses
batubara 26.491.065
- coal
Perbedaan tetap Permanent differences
Donasi -
464.391.000 Donation
Bagian laba bersih entitas asosiasi 18.106.557.613
697.277.581 Equity in net income of associate
Beban yang tidak dapat dikurangkan 2.908.700.642
5.062.503.176 Non deductible expenses
Penghasilan bunga dikenakan pajak final
638.093.088 4.517.553.727
Interest income subjected to final tax Rugi fiskal sebelum kompensasi
Fiscal loss before fiscal loss kerugian fiskal
30.044.300.155 54.800.228.356
carryforw ard Kompensasi kerugian fiskal
104.401.219.968 49.600.991.612
Fiscal loss carryforw ard Akumulasi rugi fiskal
134.445.520.123 104.401.219.968
Accumulated fiscal loss 2016
2015 Rp
Rp Laba kena pajak rugi fiskal sebelum
Taxable income fiscal loss before kompensasi kerugian fiskal
fiscal loss carryforw ard Perusahaan
5.631.547.409 3.206.447.295
Parent company Entitas anak
Subsdiaries NMMJ
133.925.806 50.414.082
NMMJ MRK
130.468.259 111.526.908
MRK RR
61.176.549 71.601.282
RR PBK
3.399.731.501 2.102.275.925
PBK TRA
20.687.450.631 55.771.685.618
TRA Jumlah
30.044.300.155 54.800.228.356
Total Kompensasi rugi fiskal
Fiscal loss carryforw ard Perusahaan
22.045.031 3.228.492.326
Parent company Entitas anak
Subsdiaries NMMJ
340.109.595 390.523.677
NMMJ MRK
197.509.153 85.982.245
MRK RR
138.443.166 66.841.884
RR PBK
2.102.275.925 -
PBK TRA
101.600.837.098 45.829.151.480
TRA Jumlah
104.401.219.968 49.600.991.612
Total Akumulasi rugi fiskal
Accumulated fiscal loss Perusahaan
5.653.592.440 22.045.031
Parent company Entitas anak
Subsdiaries NMMJ
474.035.401 340.109.595
NMMJ MRK
327.977.412 197.509.153
MRK RR
199.619.715 138.443.166
RR PBK
5.502.007.426 2.102.275.925
PBK TRA
122.288.287.729 101.600.837.098
TRA Jumlah
134.445.520.123 104.401.219.968
Total
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 DAN UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
– Lanjutan PT GOLDEN EAGLE ENERGY Tbk
AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS DECEMBER 31, 2016 AND 2015 AND FOR THE
YEARS THEN ENDED – Continued
- 58 - 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.
Grup juga tidak mengakui aset pajak tangguhan dari perbedaan temporer 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. The Group also does not recognized deferred tax assets from temporary
differences because management considers the deferred tax assets can not be utilized in the
future.
Rugi fiskal Grup tahun 2015 sudah sesuai dengan Surat
Pemberitahuan Pajak
SPT yang
disampaikan ke Kantor Pelayanan Pajak. Fiscal loss of the Group for 2015 are in
accordance with the corporate tax returns filed with the Tax Service Office.
Rekonsiliasi antara beban pajak dan hasil perkalian rugi 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 loss before tax is as follows:
2016 2015
Rp Rp
Rugi sebelum pajak menurut Loss before tax per consolidated
laporan laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 18.281.061.731
60.578.867.106 other comprehensive income
Tarif pajak yang berlaku 4.570.265.433
7.572.358.388 Tax expense at effective tax rates
Koreksi pajak atas penghasilan yang tidak dapat diperhitungkan
menurut fiskal 2.940.809.606
722.329.843 Tax effect of nontaxable income
Rugi fiskal yang tidak diakui 7.511.075.039
6.850.028.545 Unrecognized fiscal loss
Beban pajak -
- Tax expense
29. RUGI PER SAHAM 29. LOSS PER SHARE
Grup tidak memiliki efek yang berpotensi dilutif terhadap saham biasa untuk periode yang
berakhir pada 31 Desember 2016 dan 2015. The Group has no instrument that is potentially
dilutive to ordinary shares for the periods ended December 31, 2016 and 2015.
Berikut ini adalah data yang digunakan untuk perhitungan laba per saham dasar:
The computation of basic earnings per share is based on the following data:
2016 2015
Rp Rp
Rugi Loss
Rugi bersih diatribusikan Net loss attributable to
kepada pemilik Entitas Induk 16.436.734.516
50.165.941.571 ow ners of the Company
Jumlah saham Number of shares
Jumlah saham biasa Number of ordinary shares for
untuk perhitungan laba computation of basic
per saham dasar 3.150.000.000
3.150.000.000 earnings per share
Rugi per saham dasar 5,22
15,93 Basic loss per share