Luas wilayah IUP dan peruntukan sesuai dengan kebutuhan penambanganNo Peruntukan Objek PBB Kab. Muara Enim (M2) Kab. Lahat (M2) Jumlah (M2)1. Areal Produktif 87.189.145 24.116.000 111.305.1452. Areal Belum Produktif : 0 0 0

a. Areal Cadangan Produksi 0 0 0b. Areal Belum Dimanfaatkan 0 0 0

3. Areal Tidak Produktif 1.820.000 0 1.820.0004. Areal Pengaman 3.944.278 4.124.457 8.068.7355. Areal Emplasemen 1.215.334 32.758 1.248.092

Luas wilayah dalam IUP yang dimiliki 94.168.757 28.273.215 122.441.972

Areal Lainnya (belum dibebaskan) 271.094.855 14.273.173 285.368.028

Total Luas KP/IUP 365.263.612 42.546.388 407.810.000

Produksi Batubara PT. Bukit Asam Tahun 2012 Harga batubara / ton di Kab. Muara Enim Harga batubara / ton di Kab. LahatNo Jenis Batubara Kab. Muara Enim (Ton) Kab. Lahat (Ton) Wajib Pajak (a) Fiskus (b) Selisih (a-b) Wajib Pajak (a) Fiskus (b) Selisih (a-b)1 BA 7600 922.840 0 914.604,66 968.211,36 (53.606,70) - - -2 BA 7000 1.510.988 0 770.698,01 863.453,51 (92.755,50) - - -3 BA 6700 2.165.300 0 730.577,71 809.850,91 (79.273,20) - - -4 BA 6300 4.707.732 150.728 630.291,94 698.894,12 (68.602,18) 630.291,94 809.851,00 (179.559,06)5 BA 5900 981.334 2.625.247 567.225,13 624.381,14 (57.156,01) 567.225,13 698.894,00 (131.668,87)6 BA 5300 0 0 - - - - - -

Total Produksi 10.288.193 2.775.975 - - - - - -

Porsentase Produksi per Kabupaten 78,75% 21,25%

Biaya berdasarkan Laporan Keuangan Unit Pertambangan Tanjung Enim Biaya SPOP Wilayah Kab. Muara Enim Biaya SPOP Wilayah Kab. Lahat1. Biaya Pengupasan Lapisan Tanah Porposional berdasarkan jumlah produksi Porposional berdasarkan jumlah produksiNo Nama/ Jenis Biaya Besaran Biaya (Rp) Wajib Pajak Fiskus Keterangan Wajib Pajak Fiskus Keterangan1 Salaries & Wages 812.448.515.995Rp 639.813.196.274Rp 639.813.196.274Rp 172.635.319.720Rp 172.635.319.720Rp 2 Fuel 82.513.170.927Rp 64.980.136.693Rp 64.980.136.693Rp 17.533.034.234Rp 17.533.034.234Rp 3 Oil & Lubricant 2.682.045.758Rp 2.112.144.013Rp 2.112.144.013Rp 569.901.745Rp 569.901.745Rp 4 Electricity 33.813.298.710Rp 26.628.388.505Rp 26.628.388.505Rp 7.184.910.205Rp 7.184.910.205Rp 5 Material & Supplies 83.181.255.014Rp 65.506.261.127Rp 65.506.261.127Rp 17.674.993.888Rp 17.674.993.888Rp 6 Heavy Equipment Rent 411.584.834.204Rp 324.128.117.814Rp 324.128.117.814Rp 87.456.716.390Rp 87.456.716.390Rp 7 Car & Equipment Rent 52.475.676.303Rp 41.325.240.333Rp 41.325.240.333Rp 11.150.435.969Rp 11.150.435.969Rp 8 Third Party 1.049.329.355.923Rp 826.359.770.423Rp 826.359.770.423Rp 222.969.585.501Rp 222.969.585.501Rp 9 Royalty & Retrebution 562.187.969.520Rp 442.729.938.703Rp -Rp Bukan Biaya Langsung 119.458.030.817Rp -Rp Bukan Biaya Langsung

10 Travelling 51.576.387.890Rp 40.617.039.651Rp -Rp Bukan Biaya Langsung 10.959.348.239Rp -Rp Bukan Biaya Langsung11 Taxation of Land & Building 47.936.092.709Rp 37.750.262.434Rp -Rp Bukan Biaya Langsung 10.185.830.275Rp -Rp Bukan Biaya Langsung12 Training 10.279.742.204Rp 8.095.423.386Rp -Rp Bukan Biaya Langsung 2.184.318.818Rp -Rp Bukan Biaya Langsung13 Depreciation 22.480.655.315Rp 17.703.792.485Rp 17.703.792.485Rp 4.776.862.831Rp 4.776.862.831Rp 14 Amortisation 18.978.007.462Rp 14.945.414.231Rp -Rp Bukan Biaya Langsung 4.032.593.231Rp -Rp Bukan Biaya Langsung15 Environmental 46.934.634.672Rp 36.961.601.916Rp -Rp Bukan Biaya Langsung 9.973.032.756Rp -Rp Bukan Biaya Langsung16 Others 52.007.418.423Rp 40.956.481.495Rp -Rp Bukan Biaya Langsung 11.050.936.928Rp -Rp Bukan Biaya Langsung17 Telephone, Telex & Telegraph 1.742.755.658Rp 1.372.441.510Rp -Rp Bukan Biaya Langsung 370.314.148Rp -Rp Bukan Biaya Langsung

Jumlah 3.342.151.816.687Rp 2.631.985.650.992Rp 2.008.557.047.667Rp 710.166.165.695Rp 541.951.760.482Rp

2. Biaya Pengambilan Hasil Produksi Galian TambangNo Nama/ Jenis Biaya Besaran Biaya (Rp) Wajib Pajak Fiskus Keterangan Wajib Pajak Fiskus Keterangan1 Salaries & Wages 203.112.128.999Rp 159.953.299.069Rp 159.953.299.069Rp 43.158.829.930Rp 43.158.829.930Rp 2 Fuel 20.628.292.732Rp 16.245.034.173Rp 16.245.034.173Rp 4.383.258.558Rp 4.383.258.558Rp 3 Oil & Lubricant 670.511.440Rp 528.036.003Rp 828.036.003Rp 142.475.436Rp 142.475.436Rp 4 Electricity 8.453.324.677Rp 6.657.097.126Rp 6.657.097.126Rp 1.796.227.551Rp 1.796.227.551Rp 5 Material & Supplies 20.795.313.754Rp 16.376.565.282Rp 16.376.565.282Rp 4.418.748.472Rp 4.418.748.472Rp 6 Heavy Equipment Rent 102.896.208.551Rp 81.032.029.453Rp 81.032.029.453Rp 21.864.179.098Rp 21.864.179.098Rp 7 Car & Equipment Rent 13.118.919.076Rp 10.331.310.083Rp 10.331.310.083Rp 2.787.608.992Rp 2.787.608.992Rp 8 Third Party 262.332.338.981Rp 206.589.942.606Rp 206.589.942.606Rp 55.742.396.375Rp 55.742.396.375Rp 9 Royalty & Retrebution 140.546.992.380Rp 110.682.484.676Rp -Rp Bukan Biaya Langsung 29.864.507.704Rp -Rp Bukan Biaya Langsung

10 Travelling 12.894.096.973Rp 10.154.259.913Rp -Rp Bukan Biaya Langsung 2.739.837.060Rp -Rp Bukan Biaya Langsung11 Taxation of Land & Building 11.984.023.177Rp 9.437.565.608Rp -Rp Bukan Biaya Langsung 2.546.457.569Rp -Rp Bukan Biaya Langsung12 Training 2.569.935.551Rp 2.023.855.847Rp -Rp Bukan Biaya Langsung 546.079.704Rp -Rp Bukan Biaya Langsung13 Depreciation 5.620.163.829Rp 4.425.948.121Rp 4.425.948.121Rp 1.194.215.708Rp 1.194.215.708Rp 14 Amortisation 4.744.501.866Rp 3.736.353.558Rp -Rp Bukan Biaya Langsung 1.008.148.308Rp -Rp Bukan Biaya Langsung15 Environmental 11.733.658.668Rp 9.240.400.479Rp -Rp Bukan Biaya Langsung 2.493.258.189Rp -Rp Bukan Biaya Langsung16 Others 13.001.854.606Rp 10.239.120.374Rp -Rp Bukan Biaya Langsung 2.762.734.232Rp -Rp Bukan Biaya Langsung17 Telephone, Telex & Telegraph 435.688.915Rp 343.110.378Rp -Rp Bukan Biaya Langsung 92.578.537Rp -Rp Bukan Biaya Langsung

Jumlah 835.537.954.172Rp 657.996.412.748Rp 502.439.261.916Rp 177.541.541.424Rp 135.487.940.121Rp

3. Biaya Pengolahan dan/atau Pemurnian Hasil produksi Galian TambangNo Nama/ Jenis Biaya Besaran Biaya (Rp) Wajib Pajak Fiskus Keterangan Wajib Pajak Fiskus Keterangan1 Salaries & Wages 149.494.596.892Rp 117.728.833.249Rp 117.728.833.249Rp 31.765.763.643Rp 31.765.763.643Rp 2 Fuel 13.543.459.068Rp 10.665.640.547Rp 10.665.640.547Rp 2.877.818.520Rp 2.877.818.520Rp 3 Oil & Lubricant 1.522.905.360Rp 1.199.306.697Rp 1.199.306.697Rp 323.598.663Rp 323.598.663Rp 4 Electricity 15.162.120.983Rp 11.940.356.709Rp 11.940.356.709Rp 3.221.764.274Rp 3.221.764.274Rp 5 Material & Supplies 46.697.649.299Rp 36.774.973.021Rp 36.774.973.021Rp 9.922.676.278Rp 9.922.676.278Rp 6 Heavy Equipment Rent 143.708.400Rp 113.172.132Rp -Rp Bukan Biaya Langsung 30.536.268Rp -Rp Bukan Biaya Langsung7 Car & Equipment Rent 30.049.729.916Rp 23.664.531.803Rp -Rp Bukan Biaya Langsung 6.385.198.113Rp -Rp Bukan Biaya Langsung8 Third Party 18.567.770.454Rp 14.622.347.543Rp -Rp Bukan Biaya Langsung 3.945.422.911Rp -Rp Bukan Biaya Langsung9 Royalty & Retrebution 355.812.044Rp 280.206.360Rp -Rp Bukan Biaya Langsung 75.605.684Rp -Rp Bukan Biaya Langsung

10 Travelling 3.103.801.965Rp 2.444.282.212Rp -Rp Bukan Biaya Langsung 659.519.753Rp -Rp Bukan Biaya Langsung11 Taxation of Land & Building 897.532.698Rp 706.818.036Rp -Rp Bukan Biaya Langsung 190.714.662Rp -Rp Bukan Biaya Langsung12 Training 148.063.530Rp 116.601.850Rp -Rp Bukan Biaya Langsung 31.461.680Rp -Rp Bukan Biaya Langsung13 Depreciation 20.660.604.847Rp 16.270.480.361Rp 16.270.480.361Rp 4.390.124.486Rp 4.390.124.486Rp 14 Others 8.336.858.385Rp 6.565.378.489Rp -Rp Bukan Biaya Langsung 1.771.479.896Rp -Rp Bukan Biaya Langsung15 Telephone, Telex & Telegraph 468.813.309Rp 369.196.245Rp -Rp Bukan Biaya Langsung 99.617.064Rp -Rp Bukan Biaya Langsung

Jumlah 309.153.427.149Rp 243.462.125.254Rp 194.579.590.584Rp 65.691.301.895Rp 52.501.745.865Rp

4. Biaya Pengankutan Hasil Produksi Galian TambangNo Nama/ Jenis Biaya Besaran Biaya (Rp) Wajib Pajak Fiskus Keterangan Wajib Pajak Fiskus Keterangan1 Train Transportation 1.903.619.513.052Rp 1.499.123.773.578Rp 1.499.123.773.578Rp 404.495.739.474Rp 404.495.739.474Rp 2 Surveyor EMKL 35.316.005.862Rp 27.811.788.865Rp 27.811.788.865Rp 7.504.216.997Rp 7.504.216.997Rp 3 Coal Transport Insurance 1.893.281.119Rp 1.490.982.161Rp 1.490.982.161Rp 402.298.958Rp 402.298.958Rp 4 Boat Transportation 281.044.177.058Rp 221.325.745.173Rp 221.325.745.173Rp 59.718.431.884Rp 59.718.431.884Rp

Jumlah 2.221.872.977.091Rp 1.749.752.289.777Rp 1.749.752.289.777Rp 472.120.687.314Rp 472.120.687.314Rp

Total Biaya 6.708.716.175.098Rp 5.283.196.478.771Rp 4.455.328.189.944Rp 1.425.519.696.327Rp 1.202.062.133.781Rp

Perhitungan untuk menentukan Pendapatan/PenjualanNo Produksi berdasarkan jenis kalori Kab. Muara Enim (Ton) Kab. Lahat (Ton) Wajib Pajak (a) Fiskus (b) Selisih (a-b) Wajib Pajak (a) Fiskus (b) Selisih (a-b)1 BA 7600 922.840 0 844.033.477.978Rp 893.503.867.811Rp (49.470.389.833)Rp -Rp -Rp -Rp 2 BA 7000 1.510.988 0 1.164.515.122.568Rp 1.304.667.525.573Rp (140.152.403.005)Rp -Rp -Rp -Rp 3 BA 6700 2.165.300 0 1.581.919.777.765Rp 1.753.570.010.905Rp (171.650.233.140)Rp -Rp -Rp -Rp 4 BA 6300 4.707.732 150.728 2.967.245.731.240Rp 3.290.206.436.939Rp (322.960.705.699)Rp 95.002.590.420Rp 122.067.134.335Rp (27.064.543.914)Rp 5 BA 5900 981.334 2.625.247 556.637.202.081Rp 612.726.320.964Rp (56.089.118.883)Rp 1.489.106.200.664Rp 1.834.769.849.477Rp (345.663.648.813)Rp 6 BA 5300 0 0 -Rp -Rp -Rp -Rp -Rp -Rp

Total Produksi 10.288.193 2.775.975 7.114.351.311.632Rp 7.854.674.162.192Rp (740.322.850.560)Rp 1.584.108.791.084Rp 1.956.836.983.812Rp (372.728.192.727)Rp

Perhitungan Harga Bersih Galian Tambang Wajib Pajak (a) Fiskus (b) Selisih (a-b) Wajib Pajak (a) Fiskus (b) Selisih (a-b)

1. Pendapatan dari penjualan batubara 7.114.351.311.632Rp 7.854.674.162.192Rp (740.322.850.560)Rp 1.584.108.791.084Rp 1.956.836.983.812Rp (372.728.192.727)Rp 2. Biaya Produksi Galian Tambang

- Biaya Pengupasan Lapisan Tanah 2.631.985.650.992Rp 2.008.557.047.667Rp 623.428.603.325Rp 710.166.165.695Rp 541.951.760.482Rp 168.214.405.212Rp - Biaya Pengambilan Hasil Produksi Galian Tambang 657.996.412.748Rp 502.439.261.916Rp 155.557.150.832Rp 177.541.541.424Rp 135.487.940.121Rp 42.053.601.303Rp - Biaya Pengolahan dan/atau Pemurnian 243.462.125.254Rp 194.579.590.584Rp 48.882.534.670Rp 65.691.301.895Rp 52.501.745.865Rp 13.189.556.031Rp - Biaya Pengangkutan Hasil Produksi Galian Tambang 1.749.752.289.777Rp 1.749.752.289.777Rp -Rp 472.120.687.314Rp 472.120.687.314Rp -Rp Total Biaya Pengurang 5.283.196.478.771Rp 4.455.328.189.944Rp 827.868.288.827Rp 1.425.519.696.327Rp 1.202.062.133.781Rp 223.457.562.546Rp

3. Hasil Bersih Galian Tambang 1.831.154.832.862Rp 3.399.345.972.248Rp (1.568.191.139.387)Rp 158.589.094.757Rp 754.774.850.030Rp (596.185.755.273)Rp

Perhitungan NJOP / M2 Wajib Pajak (a) Fiskus (b) Selisih (a-b) Wajib Pajak (a) Fiskus (b) Selisih (a-b)a. Hasil bersih galian tambang 1.831.154.832.862Rp 3.399.345.972.248Rp (1.568.191.139.387)Rp 158.589.094.757Rp 754.774.850.030Rp (596.185.755.273)Rp b. Kapitalisasi dari Kep ketiga angka 3 KEP-132/PJ/2-13 10,25 10,25 10,25 10,25c. Perkalian Hasil bersih dengan Kapitalisasi (a x b) 18.769.337.036.831Rp 34.843.296.215.546Rp (16.073.959.178.715)Rp 1.625.538.221.262Rp 7.736.442.212.812Rp (6.110.903.991.550)Rp d. Luas Wilayah Pertambangan / Areal Produktif 87.189.145 346.764.715 24.116.000 61.118.081e. NJOP Pengganti / M2 215.271Rp 100.481Rp 114.790Rp 67.405Rp 126.582Rp (59.177)Rp f. Kelas PBB sesuai dengan Kelas 84 Kelas 99 Kelas 108 Kelas 94

g. NJOP / M2 221.000Rp 103.000Rp 118.000Rp 67.200Rp 128.000Rp (60.800)Rp

Perhitungan Nilai Bumi / Areal Produktif Per M2 Wajib Pajak (a) Fiskus (b) Selisih (a-b) Wajib Pajak (a) Fiskus (b) Selisih (a-b)a. Luas Wilayah Pertambangan / Areal Produktif 87.189.145 346.764.715 24.116.000 61.118.081b. NJOP (Berdasarkan PMK Nomor-150/PMK.03/2010) 221.000Rp 103.000Rp 67.200Rp 128.000Rp c. NJOP Sebagai Dasar Pegenaan PBB (c = a x b) 19.268.801.142.240Rp 35.716.765.645.000Rp (16.447.964.502.760)Rp 1.620.595.200.000Rp 7.823.114.368.000Rp (6.202.519.168.000)Rp d. NJOPTKP (NJOP Tidak Kena Pajak) -Rp -Rp -Rp -Rp e. NJOP untuk Penghitungan Pajak (e = c - d) 19.268.801.142.240Rp 35.716.765.645.000Rp 1.620.595.200.000Rp 7.823.114.368.000Rp f. NJKP (Nilai Jual Kena Pajak) (f = e x 40%) 7.707.520.456.896Rp 14.286.706.258.000Rp 648.238.080.000Rp 3.129.245.747.200Rp

g. PBB yang Terutang (g = f x 0,5%) 38.537.602.284Rp 71.433.531.290Rp (32.895.929.006)Rp 3.241.190.400Rp 15.646.228.736Rp (12.405.038.336)Rp