lApoRAn tAhUnAn
2014
PT Bayan Resources Tbk
164
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 551 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013
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
2014 2013
Penyisihan imbalan Provision for
kerja karyawan 309,454
218,433 employee benefits
Properti pertambangan - pertambangan yang
Mining properties - berproduksi
2,081,599 2,359,361
mines in production Biaya pengangkutan
yang ditangguhkan 41,327
884,103 Deferred barging expenses
Penyisihan untuk, pembongkaran,
Provision for decommissioning, pemindahan, reklamasi
demobilisation, reclamation dan restorasi
43,658 43,658
and restoration Perbedaan nilai buku
Difference between aset tetap komersial
commercial and tax net book dan fiskal
328,627 539,140
value of fixed assets Kewajiban yang timbul
Liabilities as arising from dari kombinasi bisnis
75,957,038 111,750,161 business combination
Liabilitas pajak tangguhan 78,055,479 115,270,674
Deferred tax liabilitites Liabilitas pajak tangguhan
Deferred tax liabilites at the pada awal tahun
115,270,674 125,404,577 beginning of the year
Dikreditkan pada: Credited to:
- Laporan laba rugi komprehensif
Consolidated statement of - konsolidasian
37,215,195 10,116,541
comprehensive income - Reklasifikasi
- 17,362
Reclassification - Liabilitas pajak tangguhan
Deferred tax liabilites at pada akhir tahun
78,055,479 115,270,674 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
f. Tax audits
Grup menerima Surat Ketetapan Pajak untuk tahun pajak 2006 sampai dengan tahun 2012
yang menetapkan laba fiskal sebesar AS193.322.208 atas Pajak Penghasilan “PPh”
Badan dan menetapkan kurang bayar pajak sebesar Rp 100.998.688.938 setara dengan
AS8.118.866 untuk PPN dan jenis pajak lainnya. Grup telah mengajukan keberatan,
banding dan peninjauan kembali atas Surat Ketetapan Pajak tersebut dan berkeyakinan
bahwa ketetapan yang diterima seharusnya menghasilkan laba fiskal sebesar AS43.336.725
atas PPh Badan dan lebih dibayar pajak sebesar Rp 13.245.307.451 setara dengan
AS1.064.735 untuk PPN dan pajak lainnya. Pada tanggal laporan ini, proses keberatan,
banding dan peninjauan kembali masih berlangsung.
The Group received tax assessments for fiscal year 2006 until 2012 which resulted in a total of
taxable income amounting to US193,322,208 for corporate income tax and issued underpayment
position amounting to Rp 100,998,688,938 equivalent with US8,118,866 for VAT and
other taxes. The Group has filed objections, appeals and reconsideration processes against
these tax assessments and believes that the assessment should result in an assessed fiscal
income of US43,336,725 for corporate income tax, and overpayment of VAT and other taxes is
amounting to Rp 13,245,307,451 equivalent with US1,064,735. As at the date of these
consolidated financial statements, objections, appeals and reconsideration processes are still
on-going.
2014 AnnUAl REpoRt
PT Bayan Resources Tbk
165
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 552 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013
Expressed in United States Dollars,
unless otherwise stated 9. PERPAJAKAN lanjutan
9. TAXATION continued f.
