CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Lanjutan Continued
Untuk Tahun-tahun yang Berakhir pada Tanggal For The Years Ended
31 Desember 2015 dan 2014 serta Pada tanggal December 31, 2015 and 2014 and As of
1 Januari 201431 Desember 2013 January 1, 2014December 31, 2013
Disajikan dalam Rupiah Penuh, Kecuali Dinyatakan Lain Expressed in Full of Rupiah, Unless Otherwise Stated
47 13. Perpajakan Lanjutan
13. Taxation Continued b. Utang Pajak
b. Taxes Payable
2015 2014
Rp Rp
Pajak kini Current tax
Tahun berjalan
63,843,250 -
Current year Pajak Penghasilan
Income Taxes Pasal 21
29,620,278 63,410,814
Article 21 Pasal 23
4,873,660 1,443,445
Article 23 Pasal 25
159,895,000 -
Article 25 Pajak Pertambahan Nilai
- 141,363,916
Value Added Tax
Total
258,232,188 206,218,175
Total c. Beban Pajak Penghasilan
c. Income Tax Expenses
2015 2014
Rp Rp
Pajak Kini
1,662,793,250 1,934,993,000
Current Tax Pajak Tangguhan
182,309,178 9,813,795
Deferred Tax
Total
1,480,484,072 1,944,806,795
Total Pajak Kini
Current Tax
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dengan laba kena pajak adalah
sebagai berikut: A reconciliation between income before tax per
statement of income and taxable income is as follows:
2015 2014
Rp Rp
Laba Sebelum Pajak Menurut Laporan Income Before Tax per Statements
Laba Rugi 7,804,262,097
9,481,642,753 of Income
Bagian Rugi Entitas Asosiasi 1,234,397,815
386,487,861 Loss on Associate
Total 9,038,659,912
9,868,130,614 Total
Perbedaan Waktu : Timing Differences :
Cadangan Kerugian Penurunan Allowance for
Nilai Piutang 6,027,917
151,789,935 Impairment Loss
Penyusutan Aset Tetap 294,659,694
420,468,149 Depreciation
Imbalan Kerja Catatan 24 350,695,128
326,854,535 Employee Benefits Note 24
Akrual Pendapatan Bunga Deposito 667,173,359
97,431,501 Accrued Deposits Interest Income
Total 729,236,710
39,255,180 Total
Perbedaan yang Tidak Dapat Nondeductible Expenses
Diperhitungkan Menurut Fiskal : Nontaxable Income :
Sumbangan dan Jamuan 276,550,000
140,960,727 Donations and Entertainment
Biaya Pajak 200,000
- Tax Charges
Penghasilan bunga Interest income subjected
yang telah dikenakan pajak final 3,426,293,622
2,272,055,486 to final tax
Lain-lain 32,820,500
42,191,736 Others
Total 3,116,723,122
2,088,903,023 Total
Laba Kena Pajak 6,651,173,500
7,739,972,411 Taxable Income
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Lanjutan Continued
Untuk Tahun-tahun yang Berakhir pada Tanggal For The Years Ended
31 Desember 2015 dan 2014 serta Pada tanggal December 31, 2015 and 2014 and As of
1 Januari 201431 Desember 2013 January 1, 2014December 31, 2013
Disajikan dalam Rupiah Penuh, Kecuali Dinyatakan Lain Expressed in Full of Rupiah, Unless Otherwise Stated
48 13. Perpajakan Lanjutan
13. Taxation Continued
Perhitungan beban dan utang pajak kini adalah sebagai berikut:
The details of current tax expense and payable are as follows:
2015 2014
Rp Rp
Tarif Pajak yang Berlaku: Tax Expense at Effective Tax Rate:
25 x Rp6.651.173.000
1,662,793,250 -
25 x Rp6,651,173,000 25 x Rp7.739.972.000
- 1,934,993,000
25 x Rp7,739,972,000
Total
1,662,793,250 1,934,993,000
Total
Dikurangi Pajak Dibayar Dimuka
Less Prepaid Income Tax Pajak Penghasilan
Income Tax Pasal 22
- 16,263,000
Article 22 Pasal 25
1,598,950,000 2,307,417,000
Article 25
Total
1,598,950,000 2,323,680,000
Total UtangLebih Bayar Pajak Kini
63,843,250 388,687,000
Current Tax PayableOver Payment x
d. Pajak Tangguhan d. Deferred Tax
Dikreditkan Dibebankan Dikreditkan Dibebankan
Dikreditkan ke Penghasilan
Dikreditkan ke Penghasilan
Dibebankanke Komprehensif Lain
Dibebankanke Komprehensif Lain
laba rugi Credited Charged
laba rugi Credited Charged
31 Desember 2013 Credited Charged to Others Comprehensive 31 Desember 2014 Credited Charged to Others Comprehensive 31 Desember 2015 December 31, 2013 to profit or loss
Income for the year December 31, 2014 to profit or loss
Income for the year December 31, 2015
Aset pajak Tangguhan Deferred Tax Assets
Penyusutan Aset Tetap 585,784,699
105,117,037 -
480,667,662 73,664,923
- 407,002,739
Depreciation of Fixed Assets Imbalan Pasca Kerja
592,772,435 81,713,633
- 674,486,068
87,673,782 -
762,159,850 Post-Employment Benefits
Cadangan Penurunan Nilai Piutang 34,642,247
37,947,484 -
72,589,731 1,506,979
- 74,096,710
Allowance for Impairment Loss Akru Pendapatan Bunga Deposito
180,501,082 24,357,875
- 204,858,957
166,793,340 -
38,065,617 Accrued Deposits Interest
1,032,698,299 9,813,795
- 1,022,884,504
182,309,178 -
1,205,193,682
Laba rugi belum direalisasi dari Income loss unrealized from
Investasi Saham yang Invesment in Shares
tersedia untuk dijual 135,228,855
- 64,352,738
70,876,117 -
178,413,400 249,289,517
avaliable for sale Keuntungan Kerugian Actuarial Atas
Actuarial GainLoss In Remeasurements Pengukuran Kembali Imbalan Kerja
91,112,298 -
8,900,667 82,211,631
- 11,332,336
93,543,967 of Defined Benefit Obligation
Total 1,076,814,856
9,813,795 55,452,071
1,011,548,990 182,309,178
167,081,064 1,360,939,232
Total