PERPAJAKAN lanjutan TAXATION continued AKRUAL ACCRUALS
language.
PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Maret 2016 dan untuk Periode Tiga Bulan yang Berakhir
pada Tanggal tersebut Disajikan dalam rupiah, kecuali dinyatakan lain
PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS
As of March 31, 2016 and for the Three-Month Period Then Ended
Expressed in rupiah, unless otherwise stated
46
15. PERPAJAKAN lanjutan 15. TAXATION continued
h. Pada tahun 2015, Perusahaan menerima beberapa surat ketetapan pajak dari Kantor
Pajak sehubungan dengan kurang bayar pajak penghasilan badan tahun 2011, 2012 dan
2013 sebesar Rp14,0 miliar. Berdasarkan surat ketetapan pajak tersebut, Perusahaan
melakukan perhitungan kembali dan merevisi SPT pajak penghasilan badan tahun 2014.
Pembetulan SPT 2014 ini menyebabkan tambahan utang pajak sebesar Rp0,4 miliar
yang dibayarkan pada bulan Desember 2015. Perusahaan
juga menghapusbukukan
kelebihan pembayaran pajak penghasilan badan tahun 2013 yang diakui sebelumnya
sebesar Rp0,8 miliar.
Kurang bayar tersebut di atas sebesar Rp15,2 miliar dibebankan sebagai bagian dari
“Beban Pajak Penghasilan - Kini” dalam laporan
laba rugi
dan penghasilan
komprehensif lain untuk tahun yang berakhir pada tanggal 31 Desember 2015
.
h. In 2015, the Company received several tax assessment letters from the Tax Office related
to its underpayments of 2011, 2012 and 2013 corporate income tax totaling Rp14.0 billion.
On the basis of these tax letters, the Company recalculated and reported its revised 2014
SPT. This revised 2014 SPT resulted to additional tax liability of Rp0.4 billion which
was paid in December 2015. The Company also wrote-off its previously recognized
overpayments of 2013 corporate income tax amounting to Rp0.8 billion.
The above
underpayments totaling
Rp15.2 billion were charged as part of “Income
Tax Expense - Current” in the statement of
profit or loss and other comprehensive income for the year ended December 31, 2015.
16. AKRUAL 16. ACCRUALS
Akun ini terdiri dari: This account consists of the following:
31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015
Beban promosi 36.525.457.211
38.839.421.487 Promotion expenses
Transportasi dan distribusi 12.820.235.346
13.770.281.058 Transportation and distribution
Royalti Catatan 29 dan 30a 4.342.171.152
4.350.998.935 Royalty Notes 29 and 30a
Bunga 3.777.777.777
3.777.777.777 Interest
Listrik, gas dan air 3.572.671.897
3.911.795.687 Electricity, gas and water
Lain-lain 6.837.529.549
7.569.439.920 Others
Total 67.875.842.932
72.219.714.864 Total