PT Bayan Resources Tbk
180
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 555 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2015 DAN 2014 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014
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
2015 2014
Penyisihan imbalan Provision for
kerja 265,879
309,454 employee benefits
Properti pertambangan - pertambangan yang
Mining properties - berproduksi
728,370 2,081,599
mines in production Biaya pengangkutan
yang ditangguhkan 336,477
41,327 Deferred barging expenses
Penyisihan untuk, pembongkaran,
Provision for decommissioning, pemindahan, reklamasi
demobilisation, reclamation dan restorasi
163,538 43,658
and restoration Perbedaan nilai buku
Difference between aset tetap komersial
commercial and tax net book dan fiskal
280,142 328,627
value of fixed assets Penyisihan persediaan usang
13,013 -
Allowance for obsolete inventory Kewajiban yang timbul
Liabilities arising from dari kombinasi bisnis
62,530,590 75,957,038
business combination Liabilitas pajak tangguhan
63,433,149 78,055,479
Deferred tax liabilitites Liabilitas pajak tangguhan
Deferred tax liabilites at the pada awal tahun
78,055,479 115,270,674
beginning of the year Dikreditkandibebankan pada:
Creditedcharged to: - Laba rugi
14,623,771 37,215,195
Profit or loss - - Rugi komprehensif lain:
Other comprehensive loss: - - Penyisihan imbalan kerja
1,441 -
Provision for employee benefits - Liabilitas pajak tangguhan
Deferred tax liabilites at pada akhir tahun
63,433,149 78,055,479
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 sejumlah Surat Ketetapan Pajak untuk tahun pajak 2007 sampai dengan tahun
2013 yang menetapkan laba fiskal sebesar AS262.131.401 atas Pajak Penghasilan “PPh”
Badan dan menetapkan kurang bayar pajak sebesar Rp 241.304.761.220 setara dengan
AS17.492.190 untuk PPN dan jenis pajak lainnya.
Grup telah mengajukan keberatan, banding dan peninjauan kembali atas Surat
Ketetapan Pajak tersebut dan berkeyakinan bahwa jumlah laba fiskal yang seharusnya adalah
sebesar AS47.509.861 atas PPh Badan dan lebih dibayar pajak sebesar Rp 47.734.839.810
setara dengan AS3.460.300 untuk PPN dan pajak lainnya. Pada tanggal laporan keuangan
konsolidasian ini, proses keberatan, banding dan peninjauan kembali masih berlangsung.
The Group has received a number of tax assessments for fiscal years 2007 until 2013
which resulted in a total assessed taxable income of US262,131,401 for corporate income tax and
a tax underpayment of Rp 241,304,761,220 equivalent with US17,492,190 for VAT and
other taxes. The Group has filed objections, appeals and reconsideration processes against
these tax assessments and believes that the total assessed
fiscal income
should be
US47,509,861 for corporate income tax, and an overpayment
of VAT
and other
taxes of
Rp 47,734,839,810
equivalent with
US3,460,300. As
at the
date of
these consolidated financial statements, the objections,
appeals and reconsideration processes are still on-going.
Laporan Tahunan 2015 | Annual Report 2015
181
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 556 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2015 DAN 2014 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014
Expressed in United States Dollars, unless otherwise stated
9. PERPAJAKAN lanjutan
