ASET TETAP lanjutan Wahyoedi Hidayat Djoko Purwanto
b. Hutang Pajak
Rincian hutang pajak adalah sebagai berikut:b. Taxes Payable
The details of taxes payable are as follows: 2013 2012 Pajak penghasilan: Income taxes: Pasal 4 2 - Final - 1.666.600 Article 4 2 - Final Pasal 21 829.144.181 820.209.698 Article 21 Pasal 23 1.114.536 24.291.440 Article 23 Pajak Final 1.500.000 - Final tax Pajak Pertambahan Nilai 15.000.000 - Value Added Tax Jumlah 846.758.717 846.167.738 Totalc. Beban Pajak Penghasilan
Rincian beban pajak penghasilan selama tahun berjalan adalah sebagai berikut:c. Income Tax Expense
Details of income tax expense are as follow: 2013 2012 Beban pajak final 9.000.000 - Final tax expense Beban pajak tangguhan 280.140.673 14.891.501.738 Deferred tax expense Bersih 289.140.673 14.891.501.738 Netd. Pajak Penghasilan Badan
Rekonsiliasi antara rugi sebelum pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan rugi fiskal adalah sebagai berikut:d. Corporate Income Tax
Reconciliation between loss before income tax tax per the consolidated statements of comprehensive income and fiscal loss is as follows: 2013 2012 Rugi sebelum pajak Loss before income tax penghasilan menurut per the consolidated laporan laba rugi komprehensif statements of comprehensive konsolidasian 45.259.722.254 50.823.870.974 income Rugi sebelum pajak penghasilan dari Entitas Anak 46.449.820.896 47.938.332.090 Loss before income tax of Subsidiaries Laba rugi sebelum pajak Income loss before income tax penghasilan Perusahaan 1.190.098.642 2.885.538.884 of the Company Beda temporer: Temporary differences: Imbalan kerja karyawan 1.225.096.786 772.142.034 Employees’ benefits The original consolidated financial statements included herein are in Indonesian language. PT SMR UTAMA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2013 Dan 2012 Disajikan dalam Rupiah, kecuali dinyatakan lain PT SMR UTAMA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Years Ended December 31, 2013 And 2012 Expressed in Rupiah, unless otherwise stated 15. PERPAJAKAN lanjutan 15. TAXATION continued d. Pajak Penghasilan Badan lanjutan d. Corporate Income Tax continued 2013 2012 Beda permanen: Permanent differences: Beban yang berhubungan dengan penghasilan yang telah dikenakan pajak Expense related to income bersifat final: already subjected to final tax: beban usaha dan beban operating expenses and lainnya 927.093.529 - other charges Beban yang tidak dapat dikurangkan untuk tujuan fiskal 25.091.087 183.556.548 Non-deductible expenses Penghasilan yang telah dikenakan pajak yang Income already bersifat final 956.980.014 71.310.825 subjected to final tax Taksiran rugi fiskal Perusahaan 39.793.542 2.001.151.127 Estimated fiscal loss of the Company Rugi fiskal 2012 2.001.151.127 - 2012 fiscal loss Akumulasi rugi fiskal 2.040.944.669 2.001.151.127 Accumulated fiscal losses Taksiran rugi fiskal di atas menjadi dasar dalam perhitungan Surat Pemberitahuan Tahunan SPT yang disampaikan ke Kantor Pajak. The above estimated fiscal loss is used as the basis for the preparation of the Annual Tax Return SPT to be submitted to the Tax Office. Rekonsiliasi antara beban pajak penghasilan yang disajikan dalam laporan laba rugi komprehensif konsolidasian dengan jumlah yang dihitung dengan menggunakan tarif pajak yang berlaku terhadap rugi sebelum pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian adalah sebagai berikut: Reconciliation between income tax expense included in the consolidated statement of comprehensive income and the amount computed by applying the applicable tax rates to loss before income tax per consolidated statement of comprehensive income is as follows: 2013 2012 Rugi sebelum pajak Loss before income tax penghasilan menurut per the consolidated laporan laba rugi komprehensif statements of comprehensive konsolidasian 45.259.722.254 50.823.870.974 income Rugi sebelum pajak penghasilan dari Entitas Anak 46.449.820.896 47.938.332.090 Loss before income tax of Subsidiaries Laba rugi sebelum pajak Income loss before income tax penghasilan Perusahaan 1.190.098.642 2.885.538.884 of the Company Beban pajak pada tarif pajak Income tax expense benefit yang berlaku 297.524.660 721.384.721 at applicable tax rate Pengaruh pajak atas beda tetap: Tax effect of permanent differences: Beban yang berhubungan dengan penghasilan yang telah dikenakan pajak Expense related to income bersifat final: already subjected to final tax: beban usaha dan beban operating expenses and lainnya 231.773.383 - other charges Beban yang tidak dapat dikurangkan untuk tujuan fiskal 6.272.772 45.889.137 Non-deductible expensesParts
» Wahyoedi Hidayat Laporan Tahunan 2013 Final
» WAHYOEDI HIDAYAT DIREKTUR UTAMA WAHYOEDI HIDAYAT
» Target dan Proyeksi Perseroan Hasil Produksi Prospek Usaha
» Ikhtisar Data Keuangan Penting Pendirian dan Bidang Usaha
» Ijin Usaha legalitas Struktur Permodalan dan Kepemilikan Saham
» Pengurus dan Pengawasan Ikhtisar Data Keuangan Penting Pendirian dan Bidang Usaha
» Struktur Permodalan dan Kepemilikan Saham Ikhtisar Data Keuangan Penting
» UMUM Wahyoedi Hidayat Djoko Purwanto
» Pendirian dan Kegiatan Usaha Perusahaan
» Establishment and Business Activity of
» Penawaran Umum Saham Perusahaan
» Public Offering of the Company’s Share
» UMUM lanjutan Wahyoedi Hidayat Djoko Purwanto
» Penawaran Umum Saham Perusahaan Entitas Anak Subsidiaries
» Komisaris, Direksi, Komite Audit, dan Karyawan lanjutan
» Commissioners, Directors, Audit Committee
» Area eksplorasi dan eksploitasi
» Penerbitan Laporan Keuangan Konsolidasian
» Dasar Penyajian Laporan Keuangan
» Dasar SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar Konsolidasian SUMMARY OF SIGNIFICANT ACCOUNTING
» Basis of Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar Konsolidasian lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Basis of Consolidation continued
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency Transactions and Balances
» Transaksi dengan Pihak-pihak Berelasi
» Transactions with Related Parties
» Instrumen Keuangan SUMMARY OF SIGNIFICANT ACCOUNTING
» Financial Instruments SUMMARY OF SIGNIFICANT ACCOUNTING
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Financial Instruments continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Penurunan Nilai Aset Keuangan
» Impairment of Financial Assets
» Penurunan Nilai Aset Keuangan lanjutan
» Impairment of Financial Assets continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING
» Property and Equipment SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Property and Equipment continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Penurunan Nilai Aset Non-Keuangan
» Impairment of Non-Financial Asset
» Properti Pertambangan dan Biaya Eksplorasi
» Liabilitas Imbalan Kerja Jangka Panjang
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING
» Provisi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Provisions continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Tambahan Modal Disetor - Bersih
» Pengakuan Pendapatan dan Beban
» IKHTISAR KEBIJAKAN AKUNTANSI lanjutan
» Pengakuan Pendapatan dan Beban lanjutan
» Pajak Penghasilan SUMMARY OF SIGNIFICANT ACCOUNTING
» Pajak Penghasilan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Rugi Per Saham SUMMARY OF SIGNIFICANT ACCOUNTING
» Loss per Share SUMMARY OF SIGNIFICANT ACCOUNTING
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING
» PERTIMBANGAN, ESTIMASI DAN ASUMSI CRITICAL ACCOUNTING JUDGMENTS,
» PERTIMBANGAN, ESTIMASI DAN ASUMSI
» KAS DAN BANK Wahyoedi Hidayat Djoko Purwanto
» CASH ON HAND AND IN BANKS continued
» PIUTANG USAHA - PIHAK KETIGA
» TRADE RECEIVABLES – THIRD PARTIES
» PIUTANG USAHA - PIHAK KETIGA lanjutan
» TRADE RECEIVABLES Wahyoedi Hidayat Djoko Purwanto
» PIUTANG LAIN-LAIN Wahyoedi Hidayat Djoko Purwanto
» OTHER RECEIVABLES Wahyoedi Hidayat Djoko Purwanto
» PERSEDIAAN - BERSIH Wahyoedi Hidayat Djoko Purwanto
» INVENTORIES – NET Wahyoedi Hidayat Djoko Purwanto
» PERSEDIAAN - BERSIH lanjutan
» UANG MUKA Wahyoedi Hidayat Djoko Purwanto
» ADVANCES Wahyoedi Hidayat Djoko Purwanto
» PREPAID EXPENSES Wahyoedi Hidayat Djoko Purwanto
» ASET TETAP Wahyoedi Hidayat Djoko Purwanto
» PROPERTY AND EQUIPMENT Wahyoedi Hidayat Djoko Purwanto
» ASET TETAP lanjutan Wahyoedi Hidayat Djoko Purwanto
» PROPERTI PERTAMBANGAN Wahyoedi Hidayat Djoko Purwanto
» ASET EKSPLORASI DAN EVALUASI
» ASET EKSPLORASI DAN EVALUASI lanjutan
» Beban Pajak Penghasilan PERPAJAKAN
» Income Tax Expense PERPAJAKAN
» Pajak Penghasilan Badan PERPAJAKAN
» Corporate Income Tax PERPAJAKAN
» PERPAJAKAN lanjutan Wahyoedi Hidayat Djoko Purwanto
» Pajak Penghasilan Tangguhan PERPAJAKAN lanjutan
» Deferred Income Tax PERPAJAKAN lanjutan
» Administrasi Perpajakan PERPAJAKAN lanjutan
» Tax Administration PERPAJAKAN lanjutan
» HUTANG SEWA PEMBIAYAAN Wahyoedi Hidayat Djoko Purwanto
» HUTANG SEWA PEMBIAYAAN lanjutan
» HUTANG PEMBIAYAAN KONSUMEN Wahyoedi Hidayat Djoko Purwanto
» HUTANG PEMBIAYAAN KONSUMEN lanjutan
» LIABILITAS IMBALAN KERJA JANGKA PANJANG lanjutan
» LONG-TERM EMPLOYEE BENEFITS LIABILITY
» PROVISI UNTUK PENGELOLAAN DAN REKLAMASI LINGKUNGAN HIDUP
» PROVISION FOR ENVIRONMENTAL AND
» PROVISI UNTUK PENGELOLAAN DAN REKLAMASI LINGKUNGAN HIDUP lanjutan
» SHARE CAPITAL Wahyoedi Hidayat Djoko Purwanto
» MODAL SAHAM lanjutan Wahyoedi Hidayat Djoko Purwanto
» SHARE CAPITAL continued Wahyoedi Hidayat Djoko Purwanto
» PENJUALAN Wahyoedi Hidayat Djoko Purwanto
» SALES Wahyoedi Hidayat Djoko Purwanto
» PENJUALAN lanjutan Wahyoedi Hidayat Djoko Purwanto
» BEBAN POKOK PENJUALAN Wahyoedi Hidayat Djoko Purwanto
» BEBAN BEBAN UMUM DAN ADMINISTRASI
» GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN PENJUALAN Wahyoedi Hidayat Djoko Purwanto
» PENDAPATAN BEBAN USAHA LAINNYA
» OTHER OPERATING INCOME EXPENSES
» RUGI PER SAHAM Wahyoedi Hidayat Djoko Purwanto
» SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK BERELASI
» BALANCES AND TRANSACTIONS WITH
» SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK BERELASI lanjutan
» INSTRUMEN KEUANGAN Wahyoedi Hidayat Djoko Purwanto
» MANAJEMEN TERHADAP RISIKO KEUANGAN
» MANAJEMEN TERHADAP RISIKO KEUANGAN lanjutan
» Risiko Kredit MANAGEMENT OF FINANCIAL RISK continued
» Credit risk MANAGEMENT OF FINANCIAL RISK continued
» Risiko Pasar MANAGEMENT OF FINANCIAL RISK continued
» Market Risk MANAGEMENT OF FINANCIAL RISK continued
» Risiko Pasar lanjutan MANAGEMENT OF FINANCIAL RISK continued
» Market Risk continued MANAGEMENT OF FINANCIAL RISK continued
» Risiko Likuiditas MANAGEMENT OF FINANCIAL RISK continued
» Liquidity Risk MANAGEMENT OF FINANCIAL RISK continued
» Surat pernyataan dukungan kegiatan
» Surat kesepakatan bersama PERJANJIAN DAN IKATAN PENTING
» Joint arrangement letter PERJANJIAN DAN IKATAN PENTING
» Surat kesepakatan bersama lanjutan
» Joint arrangement letter continued
» Komitmen penjualan PERJANJIAN DAN IKATAN PENTING lanjutan
» Sales commitments PERJANJIAN DAN IKATAN PENTING lanjutan
» Liabilitas pengelolaan lingkungan hidup
» Environmental obligations PERJANJIAN DAN IKATAN PENTING lanjutan
» Royalti PERJANJIAN DAN IKATAN PENTING lanjutan
» Royalty PERJANJIAN DAN IKATAN PENTING lanjutan
» Peraturan kehutanan PERJANJIAN DAN IKATAN PENTING lanjutan
» Foresty regulation PERJANJIAN DAN IKATAN PENTING lanjutan
» Peraturan kehutanan lanjutan PERJANJIAN DAN IKATAN PENTING lanjutan
» Foresty regulation continued PERJANJIAN DAN IKATAN PENTING lanjutan
» Peraturan menteri No. 342009 PERJANJIAN DAN IKATAN PENTING lanjutan
» Ministerial regulation No. 342009 PERJANJIAN DAN IKATAN PENTING lanjutan
» Peraturan menteri No. 342009 lanjutan
» Peraturan menteri No. 172010 PERJANJIAN DAN IKATAN PENTING lanjutan
» Ministerial regulation No. 172010 PERJANJIAN DAN IKATAN PENTING lanjutan
» Peraturan Pemerintah No. 782010 PERJANJIAN DAN IKATAN PENTING lanjutan
» Government Regulation No. 782010 PERJANJIAN DAN IKATAN PENTING lanjutan
» Peraturan Pemerintah No. 782010 lanjutan
» Government Peraturan mengenai Peningkatan Nilai Tambah
» Peraturan mengenai Peningkatan Nilai Tambah
» Regulations on Domestic Value-Add
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