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
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
49 13. Perpajakan Lanjutan
13. Taxation Continued
Rekonsiliasi antara manfaat pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang
berlaku adalah sebagai berikut: A reconciliation between the total tax benefit and the
amounts computed by applying the effective tax rates to income before tax is as follows :
2015 2014
Rp Rp
Laba Sebelum Beban Pajak Perusahaan
7,804,262,097 9,481,642,753
Income Before Tax Bagian Rugi Laba
Net Equity Entitas Asosiasi
1,234,397,815 386,487,861
Loss Income on Associate 9,038,659,912
9,868,130,614 Tarif Pajak yang
Tax Expense at Effective Berlaku :
Tax Rate : 25 x Rp 9.038.659.910
2,259,664,978 25 x Rp 9,038,659,910
25 x Rp 9.868.130.614 -
2,467,032,654 25 x Rp 9,868,130,614
Total 2,259,664,978
2,467,032,654 Total
Pengaruh Pajak atas Beban Manfaat yang Tidak
Tax Effect of Nontaxable Dapat Diperhitungkan
Income Nondeductible Menurut Fiskal :
Expense: Sumbangan dan Jamuan
69,137,500 35,240,182
Donation and Entertainment Penyusutan Kendaraan
- -
Vehicle Depeciation Penghasilan yang telah
Income which has been Dikenakan Pajak Final
856,573,406 568,013,872
Subjected to Final Tax Lain-lain
8,255,000 10,547,831
Others Total
779,180,906 522,225,859
Total
Total Beban Pajak 1,480,484,072
1,944,806,795 Total Tax Expense
14. Beban Akrual 14. Accrued Expenses
2015 2014
Rp Rp
Listrik, Telepon dan Gas 49,873,712
364,983,972 Electricity, Telephone and Gas
Gaji dan Upah 234,482,835
199,884,190 Salaries and Wages
Jasa Profesional dan Professional and
Manajemen 92,489,898
87,023,944 Management services
Jasa Potong Bahan Baku 80,330,076
- Raw Material Cut Services
Lain - Lain 64,315,873
51,164,351 Others
Total 521,492,394
703,056,457 Total