DEPOSITO JAMINAN GUARANTEE DEPOSITS
language.
PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal tersebut
Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk
NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2015 and
for the Year Then Ended Expressed in rupiah, unless otherwise stated
45
15. PERPAJAKAN lanjutan 15. TAXATION continued
Tahun yang berakhir pada tanggal 31 Desember
Year ended December 31, 2014
Disajikan Kembali - Catatan 2t dan 20
As Restated - 2015
Notes 2t and 20
Laba sebelum pajak penghasilan Profit before income
per laporan laba rugi dan tax per statement of profit or loss and
penghasilan komprehensif lain 378.251.615.088 252.857.341.173
other comprehensive income Beban pajak penghasilan
Income tax expense at the dengan tarif pajak yang berlaku 94.562.903.772
63.214.335.293 applicable tax rate
Pengaruh pajak atas beda permanen: Tax effects on permanent differences:
Beban yang tidak dapat dikurangkan 1.648.295.680
1.237.206.768 Non-deductible expenses
Penghasilan bunga yang Interest income already
dikenakan pajak final 3.708.146.035
242.546.764 subjected to final tax
Penyesuaian pajak penghasilan badan yang berasal dari tahun
Adjustment in respect of corporate income sebelumnya Catatan 15h
15.209.861.231 - tax of the previous years Note 15h
Beban pajak penghasilan - neto 107.712.914.648
64.208.995.297 Income tax expense - net
g. Liabilitas pajak tangguhan - neto terdiri dari: g. Deferred tax liability - net consists of the
following:
Manfaat Beban Pajak Tangguhan Dikreditkan Dibebankan ke
Deferred Tax Benefit Expense Credited Charged to
Penghasilan 31 Desember2014
Komprehensif December 31, 2014
LainOther Disajikan Kembali Laba Rugi
Comprehensive 31 Desember 2015
Restated Profit or Loss
Income December 31, 2015
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan kerja jangka panjang 11.263.905.910
3.368.665.000 2.275.990.999
16.908.561.909 Long-term employee benefits liability Biaya bunga
- 3.156.255.785
- 3.156.255.785
Interest cost Akrual rabat
1.417.715.880 248.547.869
- 1.169.168.011
Accrued rebates Retur penjualan
- 658.754.922
- 658.754.922
Sales return Aset takberwujud
54.884.762 38.536.429
- 93.421.191
Intangible assets Liabilitas pajak tangguhan
Deferred tax liability Aset tetap
40.988.061.296 19.030.000.765 - 60.018.062.061
Fixed assets
Liabilitas pajak tangguhan - neto 28.251.554.744 12.056.336.498
2.275.990.999 38.031.900.243 Deferred tax liability - net
Manfaat Beban Pajak Tangguhan Dikreditkan Dibebankan ke
Deferred Tax Benefit Expense Credited Charged to
Penghasilan 31 Desember 2013
Komprehensif 31 Desember 2014
December 31, 2013 LainOther
December 31, 2014 Disajikan Kembali
Laba Rugi Comprehensive
Disajikan Kembali Restated
Profit or Loss Income
Restated
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan kerja jangka panjang 9.882.117.291
2.636.333.959 1.254.545.340
11.263.905.910 Long-term employee benefits liability Biaya bunga
- -
- -
Interest cost Akrual rabat
810.748.035 606.967.845
- 1.417.715.880
Accrued rebates Retur penjualan
- -
- -
Sales return Aset takberwujud
195.363.952 140.479.190
- 54.884.762
Intangible assets Liabilitas pajak tangguhan
Deferred tax liability Aset tetap
22.027.300.181 18.960.761.115 - 40.988.061.296
Fixed assets Liabilitas pajak tangguhan - neto
11.139.070.903 15.857.938.501 1.254.545.340 28.251.554.744
Deferred tax liability - net
f. Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak
yang berlaku sebesar 25 atas laba sebelum pajak penghasilan dengan beban pajak
penghasilan-neto sebagaimana yang disajikan dalam laporan laba rugi dan penghasilan
komprehensif lain adalah sebagai berikut: f.
The reconciliation between income tax expense calculated by applying the applicable
tax rate of 25 to the proft before income tax and the income tax expense-net shown in
statement of profit or loss and other comprehensive income is as follows: