Taxes payable Beban pajak penghasilan Income tax expense
c. Beban pajak penghasilan lanjutan
c. Income tax expense continued
Ikhtisar perhitungan beban pajak penghasilan hasil perkalian labarugi akuntansi sebelum pajak penghasilan dengan tarif pajak yang berlaku adalah sebagai berikut: Summarised below is the computation of income tax expense based on accounting profitloss at the prevailing tax rate: 2011 2010 Laba konsolidasian sebelum Consolidated profit pajak penghasilan 2,574,547 522,395 before income tax Laba sebelum pajak Profit before income penghasilan - entitas anak 2,452,083 665,993 tax subsidiaries - Penyesuaian akibat Adjusted for consolidation eliminasi konsolidasian 1,837,581 567,684 eliminations Laba sebelum pajak Profit before income Penghasilan - Perusahaan 1,960,045 424,086 tax -the Company Pajak dihitung dengan tarif 25 490,011 106,022 Income tax calculated at 25 Penghasilan yang telah dikenakan pajak penghasilan final 18,295 175 Income subject to final income tax Laba dari investasi Income from investment pada entitas anak 430,175 119,706 in subsidiaries Beban yang tidak dapat dikurangkan menurut pajak 52 704 Non-deductible expenses Pembalikan liabilitas pajak Reversal of deferred tax tangguhan dari properti liabilities from pertambangan 13,633 13,633 mining properties Aset pajak tangguhan yang Unrecognised deferred tidak diakui - 13,155 tax assets Rugi pajak yang dikompensasi dari masa pajak sebelumnya 16,658 - Tax loss carried-forward Bebanmanfaat pajak penghasilan Income tax expensebenefit - - Perusahaan 11,302 13,633 the Company Beban pajak penghasilan Income tax expense - - entitas anak 735,624 187,169 subsidiaries Beban pajak penghasilan - Consolidated income tax konsolidasian 746,926 173,536 expense PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 68 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Expressed in millions of Rupiah, unless otherwise stated 20. PERPAJAKAN lanjutan 20. TAXATION continuedParts
» Pendirian Establishment of the Company and other
» Pendirian Perusahaan GENERAL INFORMATION continued
» Pendirian GENERAL INFORMATION continued
» Establishment of the Company and other
» Penawaran GENERAL INFORMATION continued
» Initial public offering of the Company’s shares
» Public Offering of the Company’s Shares
» Entitas anak GENERAL INFORMATION continued
» Entitas anak lanjutan GENERAL INFORMATION continued
» Subsidiaries continued GENERAL INFORMATION continued
» Perjanjian Kerjasama GENERAL INFORMATION continued
» Coal Contract of Work “CCoW”
» INFORMASI UMUM lanjutan born consol audit 311211
» Cadangan Batubara – tidak diaudit Coal Reserves - unaudited
» Area eksplorasi dan pengembangan - tidak diaudit
» Exploration and development area –
» Dasar Basis of preparation of the consolidated
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Piutang usaha dan piutang lain-lain
» Trade receivables and other receivables
» Biaya eksplorasi dan pengembangan yang
» Deferred IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Goodwill IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pinjaman IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Borrowings IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Transaksi dengan pihak berelasi
» Transactions with related parties
» Impairment of non-financial assets
» Biaya pengupasan tanah IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Stripping costs IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Taxation Imbalan karyawan Employee benefits
» Laba per saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Earnings per share IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pelaporan segmen IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Segment reporting IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Impairment of financial assets i
» Impairment of financial assets continued ii
» Utang usaha dan utang lain- lain
» Estimasi dan asumsi akuntansi yang penting Critical accounting estimates and assumptions
» Critical accounting estimates and assumptions
» Critical accounting estimates and assumptions Pertimbangan penting
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN TERSEDIA UNTUK DIJUAL
» AVAILABLE-FOR-SALE FINANCIAL ASSETS born consol audit 311211
» PIUTANG USAHA born consol audit 311211
» TRADE RECEIVABLES born consol audit 311211
» UANG MUKA DAN PEMBAYARAN DIMUKA ADVANCES AND PREPAYMENTS
» PERSEDIAAN INVENTORIES born consol audit 311211
» BIAYA EKSPLORASI DAN PENGEMBANGAN
» ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI PERTAMBANGAN MINING PROPERTIES
» GOODWILL GOODWILL born consol audit 311211
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» CADANGAN WAJIB STATUTORY RESERVE
» UTANG USAHA 16 . TRADE PAYABLES
» Pinjaman lanjutan PINJAMAN lanjutan BORROWINGS Continued
» Pinjaman jangka pendek - pihak ketiga
» Short-term loans - third parties
» BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES UTANG SEWA PEMBIAYAAN FINANCE LEASE PAYABLES
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Prepaid taxes PERPAJAKAN TAXATION
» Utang pajak PERPAJAKAN lanjutan TAXATION continued
» Taxes payable Beban pajak penghasilan Income tax expense
» Beban pajak penghasilan lanjutan
» Income tax expense continued
» Aset pajak tangguhan PERPAJAKAN lanjutan TAXATION continued
» Deferred tax assets PERPAJAKAN lanjutan TAXATION continued
» Aset pajak tangguhan lanjutan
» Deferred tax assets continued
» Liabilitas pajak tangguhan Deferred tax liabilities
» Liabilitas pajak tangguhan lanjutan Deferred tax liabilities continued
» Surat tagihan pajak Tax collection notices
» Administrasi perpajakan Tax administration
» UTANG SEWA PEMBIAYAAN lanjutan FINANCE LEASE PAYABLES continued PENJUALAN BERSIH NET SALES
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN LAIN-LAIN, BERSIH OTHER EXPENSES, NET
» Piutang dari pihak berelasi Amounts due from related parties
» Pinjaman kepada pihak berelasi
» Pendapatan keuangan Finance income
» TRANSAKSI DENGAN TRANSAKSI DENGAN
» Penjualan aset tetap TRANSACTIONS WITH
» Kompensasi manajemen kunci TRANSACTIONS WITH
» Pihak berelasi TRANSACTIONS WITH
» Related parties TRANSACTIONS WITH
» TRANSAKSI DENGAN born consol audit 311211
» LABA PER SAHAM DASAR 27 . EARNINGS PER SHARE
» Agreements with Glencore International AG Perjanjian
» Perjanjian penggunaan alur pelayaran
» Water toll fee service agreement
» Intermediate Stockpile Agreement with PT
» Perjanjian Pekerjaan Pembukaan Lahan
» Perjanjian Penjualan Suku Cadang dan
» Perjanjian dengan Noble Resources Pte Ltd Agreements with Noble Resources Pte Ltd
» KOMITMEN DAN born consol audit 311211
» Perjanjian dengan Subham COMMITMENTS AND
» Agreement with COMMITMENTS AND
» Komitmen penjualan COMMITMENTS AND
» Pengeluaran modal Capital expenditures
» Iuran kehutanan Forestry fee
» Tuntutan Hukum KONTINJENSI CONTINGENCIES
» Legal Claims KONTINJENSI CONTINGENCIES
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» Undang-Undang Pertambangan 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 Regulation KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 282009 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 282009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 172010 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 172010 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 172010 lanjutan
» Ministerial Regulation KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 342009 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 342009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 342009 lanjutan
» ASET DAN born consol audit 311211
» MONETARY ASSETS born consol audit 311211
» 046,102 Total moneteray assets in foreign currencies
» 679,624 Total moneteray liabilities in foreign currencies
» PELAPORAN SEGMEN SEGMENT REPORTING
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL
» KONSENTRASI RISIKO CONCENTRATION OF RISK
» PERISTIWA SETELAH PERIODE PELAPORAN EVENTS AFTER THE REPORTING PERIOD
» PERISTIWA SETELAH PERIODE PELAPORAN
» EVENTS AFTER born consol audit 311211
» EVENTS AFTER MANAJEMEN RISIKO RISK MANAGEMENT
» MANAJEMEN RISIKO lanjutan RISK MANAGMENT continued
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