406d06a2ba_0c840376de

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The original interim consolidated financial statements included hereinare in the Indonesian language.PT RESOURCE ALAM INDONESIA Tbk.DAN ENTITAS ANAKNYACATATAN ATAS LAPORAN KEUANGANINTERIM KONSOLIDASIANTanggal 31 Maret 2014(Disajikan dalam dolar AS, kecuali dinyatakan lain)PT RESOURCE ALAM INDONESIA Tbk.AND ITS SUBSIDIARIESNOTES TO INTERIM THE CONSOLIDATEDFINANCIAL STATEMENTSMarch 31, 2014(Expressed in U.S. dollar, unless otherwise stated)16. PERPAJAKAN (lanjutan) 16. TAXATION (continued)i. Rekonsiliasi antara manfaat pajakpenghasilan yang dihitung denganmemperhitungkan rugi sebelum pajakpenghasilan Perusahaan denganmenggunakan tarif pajak yang berlakudengan manfaat pajak penghasilanPerusahaan adalah sebagai berikut:i. The reconciliation between the income taxbenefit computed by multiplying the lossbefore income tax attributable to theCompany by the applicable tax rate and theCompany‟s net income tax benefit is asfollows:31 Maret / 31 Desember /March 31, December 31,2014 2013Laba sebelum pajak penghasilanIncome before income tax permenurut laporan laba rugiconsolidated statement ofkomprehensif konsolidasian (237.756) 25.137.438 comprehensive incomeLaba sebelum pajakIncome before income tax ofpenghasilan entitas anak - (26.418.333) subsidiariesRugi sebelum pajakLoss before income tax attributablepenghasilan Perusahaan (237.756) (1.280.895) to the CompanyManfaat pajak penghasilanIncome tax benefitdengan tarif pajak yang berlaku (59.439) (320.224) at applicable tax rateAset pajak tangguhan yang tidakUnrecognized deferred tax assetdiakui atas rugi fiskal 53.207 385.344 from tax lossAset pajak tangguhan yang tidakdiakui atas perbedaan temporerUnrecognized deferred tax assetyang dapat dikurangkan (6.719) (91.194) from deductible temporary differencePengaruh atas beda tetap:Effect on permanent differences:Pajak dan denda pajak 3.939 5.040 Taxes and tax penaltiesBeban pemasaran 125 3.313 Marketing expensesPerjamuan dan sumbangan 4.844 1.169 Entertainment and donationsDepreciation of property,Penyusutan aset tetap 1.443 275 plant and equipmentPenghasilan yang pajaknyabersifat final:Income already subjected to final tax:Pendapatan bunga (146) (9.929) Interest incomePendapatan sewa - - Rent incomeManfaat pajak penghasilanCompany’s incomePerusahaan - neto (2.746) (26.206) tax benefit - netj. Lainnya j. OthersPada tanggal 25 April 2012, Perusahaanmenerima beberapa Surat Keputusan PajakKurang Bayar (SKPKB) dan Surat TagihanPajak (STP) untuk tahun pajak 2010.Berdasarkan SKPKB dan STP tersebut,Perusahaan terutang tambahan PajakPenghasilan pasal 21, 23 dan 4(2) dan pajakpertambahan nilai (“PPN”) beserta dendanyasebesar Rp1.421.757.746 yang dibebankanpada laba rugi tahun 2012.On April 25, 2012, the Company receivedAssessment Letters on Tax Underpayment(SKPKBs) and Tax Collection Letter (STP) forthe fiscal year 2010. Based on the SKPKBsand STP, the Company was liable foradditional Income Tax articles 21, 23 and4(2) and value added tax (“VAT”) and therelated penalties totaling Rp1,421,757,746which were charged to profit or loss in 2012.72
The original interim consolidated financial statements included hereinare in the Indonesian language.PT RESOURCE ALAM INDONESIA Tbk.DAN ENTITAS ANAKNYACATATAN ATAS LAPORAN KEUANGANINTERIM KONSOLIDASIANTanggal 31 Maret 2014(Disajikan dalam dolar AS, kecuali dinyatakan lain)PT RESOURCE ALAM INDONESIA Tbk.AND ITS SUBSIDIARIESNOTES TO INTERIM THE CONSOLIDATEDFINANCIAL STATEMENTSMarch 31, 2014(Expressed in U.S. dollar, unless otherwise stated)16. PERPAJAKAN (lanjutan) 16. TAXATION (continued)j. Lainnya (lanjutan) j. Others (lanjutan)Di samping itu, Perusahaan juga menerimaSurat Keputusan Pajak Lebih Bayar(SKPLB) atas Pajak Penghasilan Badantahun 2010. Berdasarkan SKPLB tersebut,tagihan pajak penghasilan Perusahaansebesar Rp163.767.661 (dari totalRp166.672.041) disetujui oleh Kantor Pajak.Pada tanggal 11 Mei 2012, klaim yang telahdisetujui tersebut sebesar Rp163.767.661dikompensasikan dengan STP PPN bulanDesember 2010 dengan jumlah yang samadan dibebankan pada laba rugi di tahun2012.Pada tahun 2012, IBP telah menerimaSKPLB atas lebih bayar PPN untuk masabulan Januari 2011 sampai denganMaret 2012 sebesar Rp117.712.835.463.Pada tanggal 30 Mei 2013, Perusahaanmenerima beberapa SKPKB dan STP untuktahun pajak 2011. Berdasarkan SKPKB danSTP tersebut, Perusahaan terutangtambahan Pajak Penghasilan pasal 21, 23,26 dan PPN beserta dendanya sebesarRp212.970.491 yang dibebankan pada labarugi tahun 2013. Di samping itu, Perusahaanjuga menerima SKPLB atas PajakPenghasilan Badan tahun 2011.Berdasarkan SKPLB tersebut, tagihan pajakpenghasilan Perusahaan sebesarRp383,084,889 (dari total Rp384,149,906)disetujui oleh Kantor Pajak. Sehubungandengan SKPLB tersebut, rugi pajakPerusahaan untuk tahun pajak 2011 telahdikoreksi oleh Kantor Pajak (Catatan 16d).Pada tahun 2013, IBP telah menerimaSKPLB atas lebih bayar PPN untuk masabulan April 2012 sampai dengan Februari2013 sebesar Rp93.486.982.505 dimanajumlah sebesar Rp29.097.237.432disalinghapuskan dengan kekurangan bayarPajak Penghasilan pasal 25 untuk bulanAgustus sampai dengan November 2012.Disamping itu, IBP juga menerima SKPKBdan STP untuk tahun pajak 2004 sampaidengan 2011 dimana IBP terutangtambahan Pajak Penghasilan pasal 21, 23,15 dan 4(2) beserta dendanya sebesarRp2.423.424.477.In addition, the Company also receivedAssessment Letter on Tax Overpayment(SKPLB) for Corporate Income Tax for thefiscal year 2010. Based on the SKPLB, theCompany‟s claim for tax refund amounting toRp163,767,661 (part of total Rp166,672,041)was approved by the Tax Office. OnMay 11, 2012, the approved claim amountingto Rp163,767,661 was offset with the STP forVAT for the period December 2010 with thesame amount and was charged to profit orloss in 2012.In 2012, IBP received SKPLBs for VAToverpayment for the period from January2011 to March 2012 amounting toRp117,712,835,463.On May 30, 2013, the Company receivedSKPKBs and STPs for the fiscal year 2011.Based on the SKPKBs and STP, theCompany was liable for additional IncomeTax articles 21, 23 and 26 and VAT and therelated penalties totaling Rp212,970,491which were charged to profit or loss in 2013.In addition, the Company also receivedSKPLB for Corporate Income Tax for thefiscal year 2011. Based on the SKPLB, theCompany‟s claim for tax refund amounting toRp383,084,889 (part of total Rp384,149,906)was approved by the Tax Office. Inconnection with the above SKPLB, theCompany‟s tax loss for fiscal year 2011 wascorrected by the Tax Office (Note 16d).In 2013, IBP received SKPLB for VAToverpayment for the period from April 2012 toFebruary 2013 amounting toRp93,486,982,505, in which an amount ofRp29,097,237,432 was offset withunderpayment of Income Tax article 25 forthe months of August to November, 2012. Inaddition, IBP also received SKPKBs andSTPs for fiscal years 2004 to 2011 in whichIBP was liable for additional Income Taxarticles 21, 23, 15 and 4(2) and the relatedpenalties totaling Rp2,423,424,477.73
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.PT RESOURCE ALAM INDONESIA TBK.DAN
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