BEBAN PENJUALAN SELLING EXPENSES
PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS
THEN ENDED Continued
- 89 -
Pajak Tangguhan
Rincian aset dan liabilitas pajak tangguhan adalah sebagai berikut:
Deferred Tax
The details of the deferred tax assets and liabilities are as follows:
Dikreditkan Dikreditkan
dibebankan dibebankan
Dikreditkan ke penghasilan
Dikreditkan ke penghasilan
dibebankan komprehensif lain
dibebankan komprehensif lain
ke laba rugi Credited charged
ke laba rugi Credited charged
1 Januari Credited
to other 31 Desember
Credited to other
31 Desember January 1,
charged to comprehensive
December 31, charged to
comprehensive December 31,
2015 profit or loss
income 2015
profit or loss income
2016 Rp000
Rp000 Rp000
Rp000 Rp000
Rp000 Rp000
CPP CPP
Cadangan piutang tidak Allowance for impairment
tertagih 8.572
8.572 -
- 7.325
- 7.325
losses Liabilitas imbalan
Post-employment pasca kerja
2.512.243 556.179
363.088 2.705.334
158.911 1.711.999
1.152.246 benefits obligation
Aset pajak tangguhan 2.520.815
547.607 363.088
2.705.334 166.236
1.711.999 1.159.571
Deferred tax assets
BSP BSP
Rugi fiskal 12.271.314
2.380.042 -
14.651.356 2.165.755
- 12.485.601
Fiscal losses Perbedaan antara
Difference between penyusutan komersial
commercial and dan fiskal
1.585.731 697.845
- 2.283.576
589.716 -
2.873.292 fiscal
Aset pajak tangguhan 10.685.583
1.682.197 -
12.367.780 2.755.471
- 9.612.309
Deferred tax assets
GPL GPL
Rugi fiskal 58.930.674
5.876.821 -
64.807.495 3.082.400
- 61.725.095
Fiscal losses Perbedaan antara
Difference between penyusutan komersial
commercial and dan fiskal
5.564.620 5.348.203
- 10.912.823
5.390.448 -
16.303.271 fiscal
Liabilitas imbalan Post-employment
pasca kerja 393.129
264.228 98.181
30.720 6.883
25.304 12.299
benefits obligation Aset pajak tangguhan
53.759.183 264.390
98.181 53.925.392
8.465.965 25.304
45.434.123 Deferred tax assets
SAI SAI
Rugi fiskal 2.707.341
900.437 -
3.607.778 2.556.672
- 1.051.106
Fiscal losses Perbedaan antara
Difference between penyusutan komersial
commercial and dan fiskal
215.812 151.982
- 367.794
139.008 -
506.802 fiscal
Cadangan piutang tidak Allowance for impairment
tertagih -
375.000 -
375.000 93.750
- 468.750
losses Amortisasi sewa tanah
281.250 315.403
- 34.153
34.153 -
- Amortization of land lease
Aset pajak tangguhan 2.210.279
688.858 -
2.899.137 2.823.583
- 75.554
Deferred tax assets
AKS AKS
Rugi fiskal 290.222
54.702 -
344.924 344.924
- -
Fiscal losses Aset pajak tangguhan
290.222 54.702
- 344.924
344.924 -
- Deferred tax assets
BPS BPS
Rugi fiskal 9.096.830
944.052 -
10.040.882 374.106
- 10.414.988
Fiscal losses Liabilitas imbalan
Post-employment pasca kerja
207.128 182.616
70.597 319.147
95.512 21.658
393.001 benefits obligation
Aset pajak tangguhan 9.303.958
1.126.668 70.597
10.360.029 469.618
21.658 10.807.989
Deferred tax assets
TTLM TTLM
Liabilitas imbalan Post-employment
pasca kerja -
105.035 18.265
123.300 75.042
8.106 190.236
benefits obligation Aset pajak tangguhan
- 105.035
18.265 123.300
75.042 8.106
190.236 Deferred tax assets
Jumlah aset pajak tangguhan 78.770.040
4.469.457 513.601
82.725.896 13.679.047
1.767.067 67.279.782
Total deferred tax assets
CIP CIP
Perbedaan antara Difference between
penyusutan komersial commercial and
dan fiskal 264.846
94.626 -
359.472 94.626
- 454.098
fiscal Liabilitas pajak tangguhan
264.846 94.626
- 359.472
94.626 -
454.098 Deferred tax liabilities
PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS
THEN ENDED Continued
- 90 - Surat Ketetapan Pajak dan Surat Tagihan Pajak
Tax Assessment Letter and Tax Collection Letter Selama tahun 2016, Grup menerima Surat
Ketetapan Pajak Kurang Bayar SKPKB dan Surat Tagihan Pajak STP atas Pajak Penghasilan dan
Pajak Pertambahan Nilai untuk masa pajak 2011 – 2015 sebesar Rp 2.418.467 ribu.
In 2016, the Group received Tax Underpayment assessment letter SKPKB and Tax Collection
Letter STP for income taxes and value added tax for fiscal year 2011
– 2015 amounted to Rp 2,418,467 thousand.
Selama tahun 2015, Grup menerima Surat Ketetapan Pajak Kurang Bayar SKPKB dan Surat
Tagihan Pajak STP atas pajak penghasilan dan pajak pertambahan nilai untuk masa pajak tahun
2010 – 2015 dengan nilai sebesar Rp 110.459.522
ribu. In 2015, the Group received Tax Underpayment
assessment letter SKPKB and Tax Collection Letter STP for income taxes and value added
tax for fiscal year 2010 – 2015 amounted to
Rp 110,459,522 thousand. Atas penerbitan SKPKB dan STP pada tahun 2016
dan 2015, Grup mencatat beban dengan rincian sebagai berikut
For the issued SKPKB and STP in 2016 and 2015, the Group recorded expense with details as
follow: 2016
2015 Rp000
Rp000 Beban umum dan administrasi
General and administrative expenses Catatan 34
33.013 9.542.350
Note 34 Beban lain-lain
2.330.831 26.194.360
Other expenses Beban pajak
Tax expense Beban pajak final
54.623 5.435.151
Final tax expense Pajak penghasilan
- 14.522.370
Income tax Jumlah
2.418.467 55.694.231
Total Selain dari SKPKB dan STP yang tercatat diatas,
Grup masih dalam tahap mengajukan banding atau keberatan.
Apart from the above SKPKB and STP, the Group is still in the process of proposing an appeals or
objections.
38. LABA PER SAHAM 38. EARNINGS PER SHARE
2016 2015
Rp000 Rp000
Laba Earnings
Laba untuk perhitungan Earnings for calculating of
laba per saham 631.857.638
808.955.289 earnings per share
Jumlah Saham LembarShares
LembarShares Number of shares
Jumlah rata-rata tertimbang saham Weighted average number of
biasa untuk perhitungan laba ordinary shares for calculating
bersih per saham dasar: of basic earnings per share
Jumlah saham ditempatkan Total subscribed and fully
dan disetor 20.500.900.000
20.500.900.000 paid-up capital
Rata-rata tertimbang saham Weighted average of treasury
diperoleh kembali 1.136.338.300
994.511.261 stock
Jumlah rata-rata tertimbang Weighted average number of
saham untuk tujuan perhitungan ordinary shares for calculating
laba per saham dasar 19.364.561.700
19.506.388.739 of basic earnings per share
Efek saham berpotensi dilusi yang Effect of dilutive potential ordinary
timbul dari opsi saham karyawan shares arising from employee and
dan manajemen -
19.831.191 management stock option
Jumlah rata-rata tertimbang saham Weighted average number of shares
untuk tujuan perhitungan laba for the calculating of diluted
bersih per saham dilusian 19.364.561.700
19.526.219.930 earnings per share
Pada tanggal 31 Desember 2016, Perusahaan tidak memiliki efek berpotensi saham yang dilutif.
As of December 31, 2016, the Company does not have potential dilutive ordinary shares.