PERPAJAKAN Lanjutan TAXATION Continued
PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2015 DAN 2014YEARS ENDED 31 DECEMBER 2015 AND 2014
Dalam jutaan rupiah, kecuali dinyatakan khususIn millions of rupiah, unless otherwise specified
29
12. PERPAJAKAN Lanjutan 12. TAXATION Continued
d. .
Rekonsiliasi fiskal Perseroan adalah sebagai berikut: d.
. The Company’s fiscal reconciliation is as follows:
2015 2014
Laba konsolidasian sebelum pajak penghasilan 8,635,275
7,254,713 Consolidated profit before income tax
Laba sebelum pajak penghasilan entitas anak 122,811
394,347 Subsidiaries’ profit before income tax
Eliminasi transaksi dengan entitas anak 140,451
78,057 Elimination of transactions with subsidiaries
8,652,915 6,938,423
Koreksi fiskal: Fiscal corrections:
Sumbangan 22,013
13,360 Donations
Laba penjualan aset tetap 448
7 7
Gain on sale of fixed assets Penyusutan aset tetap
354,003 262,811
Depreciation of fixed assets Liabilitas imbalan kerja
44,810 224,317
Employee benefits obligation Pendapatan bunga dan sewa
29,648 23,100
Interest and rental income Lainnya
66,277 31,224
Others Laba kena pajak Perseroan
8,402,812 6,472,786
Taxable profit of the Company Tarif pajak yang berlaku
25 25
Enacted tax rate Beban pajak kini Perseroan
2,100,703 1,618,197
Current tax expense of the Company Pajak dibayar dimuka Perseroan
Prepaid income taxes of the Company: PPh pasal 22
125,147 217,292
Income tax article 22 PPh pasal 23
132 48
Income tax article 23 PPh pasal 25
1,451,101 1,315,256
Income tax article 25 1,576,380
1,532,596 Utang Pajak Penghasilan Badan
Perseroan 524,323
85,601 Corporate Income Tax payable of
the Company Jumlah laba kena pajak tahun 2015 akan menjadi dasar pengisian
Surat Pemberitahuan Tahunan “SPT” pajak penghasilan badan Perseroan.
The amount of 2015 taxable profit will become the basis for filing the Company’s corporate income tax return.
Jumlah laba kena pajak tahun 2014 telah sesuai dengan SPT pajak penghasilan badan Perseroan.
The amount of 2014 taxable profit agreed with the amount reported in the Company’s corporate income tax return.
Disajikan kembali lihat Catatan 2o dan30 As restated see Notes 2o and 30
PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2015 DAN 2014YEARS ENDED 31 DECEMBER 2015 AND 2014
Dalam jutaan rupiah, kecuali dinyatakan khususIn millions of rupiah, unless otherwise specified
30
12. PERPAJAKAN Lanjutan 12. TAXATION Continued