PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 JUNI 2015 DAN 31 DESEMBER 2014 DAN PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30
JUNI 2015 DAN 30 JUNI 2014
– Lanjutan PT GOLDEN EAGLE ENERGY Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS JUNE 30, 2015 AND DECEMBER 31, 2014 AND
FOR THE SIX MONTHS PERIODS ENDED JUNE 30, 2015 AND JUNE 30, 2014
– Continued
- 61 - 26. PAJAK PENGHASILAN
26. INCOME TAX
Jumlah utangbeban pajak kini Grup sebesar nihil untuk periode enam bulan yang berakhir pada
tanggal 30 Juni 2015 dan 30 Juni 2014 Total current tax expensepayable of the Group
amounted to nil for the six months period ended June 30, 2015 and June 30, 2014.
Rekonsiliasi antara laba rugi sebelum pajak menurut laporan laba rugi dan penghasilan
komprehensif lain konsolidasian dengan laba kena pajak adalah sebagai berikut:
A reconciliation between income loss before tax per consolidated statements of profit or loss
and other comprehensive income and taxable income is as follows:
2015 2014
Enam bulan Enam bulan
Six-months Six-months
Rp Rp
Laba rugi sebelum pajak menurut Income loss before tax per consolidated
laporan laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 16.022.885.295
6.282.921.466 other comprehensive income
Perbedaan temporer Temporary differences
Beban penyusutan dan amortisasi 1.731.218.488
314.828.361 Depreciation and amortization expense
Sew a pembiayaan 196.827.550
194.615.477 Finance lease
Perbedaan tetap Permanent differences
Bagian laba bersih entitas asosiasi 2.741.616.155
10.715.170.226 Equity in net income of associate
Cadangan kerugian penurunan Allow ance for impairment losses
nilai persediaan 138.881.118
- of inventory
Cadangan kerugian penurunan Allow ance for impairment losses
nilai piutang -
12.650.000 of receivable
Beban yang tidak dapat dikurangkan 965.821.033
1.122.959.157 Non deductible expenses
Penghasilan bunga dikenakan pajak final
2.524.237.621 2.605.336.898
Interest income subjected to final tax Laba rugi fiskal sebelum kompensasi
Taxable income fiscal loss before fiscal kerugian fiskal
18.649.645.982 5.807.063.617
loss carryforw ard Kompensasi kerugian fiskal
50.079.191.612 35.746.424.686
Fiscal loss carryforw ard Akumulasi rugi fiskal
68.728.837.594 41.553.488.303
Accumulated fiscal loss
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. 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.
Perhitungan pajak penghasilan badan adalah perhitungan sementara yang dibuat untuk tujuan
akuntansi. The corporate income tax calculations are
preliminary estimates made for accounting purposes.
27. LABA RUGI PER SAHAM 27. EARNING LOSS PER SHARE
Perusahaan tidak memiliki efek yang berpotensi dilutif terhadap saham biasa untuk periode yang
berakhir pada 30 Juni 2015 dan 31 Desember 2014.
The Company has no instrument that is potentially dilutive to ordinary shares for the
periods ended June 30, 2015 and December 31, 2014.
