Pajak Penghasilan LK 31 Maret 2017 Gab Final

DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Lanjutan Per 31 Maret 2017 dan 31 Desember 2016 dan Untuk Periode Tiga Bulan Yang Berakhir pada Tanggal 31 Maret 2017 dan 2016 Dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERM CONSOLIDATED FINANCIAL STATEMENTS Continued As of March 31, 2017 and December 31, 2016 For the Three Months Period Ended March 31, 2017 and 2016 In millions of Rupiah, unless otherwise stated 140 Pajak penghasilan kini dihitung berdasarkan taksiran penghasilan kena pajak. Nilai tersebut mungkin disesuaikan pada saat Surat Pemberitahuan Tahunan Pajak disampaikan ke Kantor Pelayanan Pajak. Current income tax computations are based on estimated taxable income. The amount may be adjusted when the Annual Tax Returns are filed with the Tax Office. Rugi fiskal dapat dikompensasikan dengan laba fiskal pada masa lima tahun mendatang sejak kerugian fiskal terjadi. Manajemen memperkirakan bahwa akumulasi kerugian fiskal dapat dikompensasikan dengan laba fiskal di masa mendatang. Sehingga per 31 Maret 2017, Perusahaan dan entitas anak mengakui aset pajak tangguhan dari akumulasi rugi fiskal sebesar Rp16.265.630. The fiscal loss can be compensated against the taxable income for a period of five years subsequent to the year the fiscal loss was incurred. Management believes that it is probable future taxable profits will be available to be utilized accumulated fiscal losses. Therefore as of March 31, 2016, the Company and its subsidiaries’ recognized deferred tax assets from accumulated fiscal losses amounted to Rp16,265,630. Perhitungan beban dan utang pajak kini pajak penghasilan lebih bayar adalah sebagai berikut: Current tax expense and payable income tax overpayment are as follows: 2017 2016 tiga bulan tiga bulan three months three months Beban pajak kini Current tax expense Perusahaan - - The Company Entitas anak 111.553 41.520 Subsidiaries Jumlah 111.553 41.520 Total Pembayaran pajak dimuka Prepayment of taxes Perusahaan The Company Pajak penghasilan Income tax Pasal 22 31.136 24.786 Article 22 Pasal 23 6.087 4.737 Article 23 Pasal 25 358.052 517.510 Article 25 Jumlah 395.275 547.033 Total Entitas anak 164.832 Subsidiaries Jumlah 395.275 711.865 Total Utang pajak kini setelah dikurangi Current tax payable net of pajak dibayar dimuka 283.722 670.345 tax prepayments Terdiri dari Consist of Utang pajak kini Current tax payable Perusahaan - - The Company Entitas anak 155.542 320.219 Subsidiaries Jumlah hutang pajak kini 155.542 320.219 Total current tax payable Pajak penghasilan lebih bayar Income tax overpayment Perusahaan 37.223 547.033 The Company Entitas anak 402.041 443.531 Subsidiaries Jumlah pajak penghasilan lebih bayar 439.264 990.564 Total income tax overpayment Bersih 283.722 670.345 Net