PERPAJAKAN TAXATION 1Laporan Keuangan per 30 Jun 2016
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Periode Enam Bulan Yang Berakhir Pada Tanggal- tanggal 30 Juni 2016 dan 2015
Dinyatakan dalam Rupiah, kecuali dinyatakan lain
PT PELAYARAN TEMPURAN EMAS Tbk AND ITS SUBSIDIARIES
NOTES OF THE CONSOLIDATED FINANCIAL STATEMENT For Six Months Period Ended
June 30, 2016 and 2015 Expressed in Rupiah, unless otherwise stated
41
18. PERPAJAKAN 18. TAXATION
Akun ini merupakan pinjaman dan pembiayaan yang berasal dari bank-bank dan lembaga keuangan sebagai
berikut: This
account represents
loansand financing
obtainedfrom the following banks and financial institution:
a. Rincian beban pajak penghasilan badan adalah
sebagai berikut: a. The details of corporate income tax expense are
as follows:
30 Juni 2016 31 Desember 2015
June 30, 2016 Desember 31, 2015
Kini Current
Perusahaan 7,295,663,342
- Entitas anak
Entitas anak 6,728,571,568
11,035,426,500 Subsidiaries
Jumlah 14,024,234,910
11,035,426,500
Total
Tangguhan Deffered
Perusahaan -
24,634,170,134 Entitas anak
Entitas anak -
900,926,542 Subsidiaries
- 23,733,243,592
Total 14,024,234,910
12,697,817,092 Net
b. Pajak dibayar dimuka
b. Prepaid taxes
30 Juni 2016 31 Desember 2015
June 30, 2016 Desember 31, 2015
Perusahaan The Company
Pajak pertambahan nilai 20,239,827,922
10,282,745,920 Value added tax
Pajak penghasilan pasal 21 -
- Income tax - article 21
Pajak penghasilan pasal 22 181,879
- Income tax - article 22
Pajak penghasilan pasal 15 -
- Income tax - article 15
Pajak penghasilan pasal 23 1,826,987,050
529,813,691 Income tax - article 23
Pajak penghasilan pasal 4 Ayat 2 1,210,000
- Income tax - article 4 2
Entitas anak Subsidiaries
Pajak penghasilan pasal 23 514,563,502
- Income tax - article 23
Pajak penghasilan pasal 21 -
- Income tax - article 21
Pajak penghasilan pasal 15 -
- Income tax - article 15
Pajak penghasilan pasal 22 292,504,516
- Income tax - article 22
Pajak penghasilan pasal 25 533,924,004
- Income tax - article 25
Pajak penghasilan pasal 4 Ayat 2 23,750,000
- Income tax - article 4 2
Pajak pertambahan nilai 15,368,012,562
16,905,116,427 Value added tax
38,800,961,435 27,717,676,038
c. Utang pajak
c. Taxes payable
30 Juni 2016 31 Desember 2015
June 30, 2016 Desember 31, 2015
Perusahaan
The Company
Pajak penghasilan
Income taxes
Pasal 15 1,057,201,221
1,140,999,116
Article 15
Pasal 21 1,243,292,211
437,479,750
Article 21
Pasal 4 2 -
-
Article 4 2
Pasal 23 1,198,844,018
1,956,639,492
Article 23
Pasal 26 143,766,284
143,416,455
Article 26
Pajak pertambahan nilai -
-
Value added tax
Entitas anak
Subsidiaries
Pajak penghasilan
Income taxes
Pasal 15 14,400,000
14,578,904
Article 15
Pasal 21 217,643,866
102,921,031
Article 21
Pasal 22 -
-
Article 22
Pasal 23 392,354,611
550,227,894
Article 23
Pasal 25 479,727,255
797,871,737
Article 25
Pasal 4 2 4,620,000
2,420,000
Article 4 2
Pasal 29 2,024,061,757
-
Article 29 Pajak pertambahan nilai
- -
Value added tax
Total
6,775,911,222 5,146,554,379
Total
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Periode Enam Bulan Yang Berakhir Pada Tanggal- tanggal 30 Juni 2016 dan 2015
Dinyatakan dalam Rupiah, kecuali dinyatakan lain
PT PELAYARAN TEMPURAN EMAS Tbk AND ITS SUBSIDIARIES
NOTES OF THE CONSOLIDATED FINANCIAL STATEMENT For Six Months Period Ended
June 30, 2016 and 2015 Expressed in Rupiah, unless otherwise stated
42
18. PERPAJAKAN lanjutan 18. TAXATION continued