PERPAJAKAN lanjutan TAXATION continued
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2014 dan untuk Periode yang Berakhir pada Tanggal Tersebut
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of March 31, 2014 and for the Period Then Ended
Expressed in thousands of Rupiah, unless otherwise stated
60
17. PERPAJAKAN lanjutan 17. TAXATION continued
d. Pajak penghasilan badan lanjutan d. Corporate income tax continued
31 Maret 2014 31 Desember 2013 March 31, 2014 December 31, 2013
Utang pajak penghasilan Income tax payable
Perusahaan
- -
The Company Entitas anak
19.731.174 470.832
Subsidiaries
Total 19.731.174
470.832 Total
Tagihan restitusi pajak Claims for tax refunds
Perusahaan 10.877.491
10.871.411 The Company
Entitas anak 37.922.241
41.888.481 Subsidiaries
Total 48.799.732
52.759.892 Total
Perusahaan The Company
Pada tahun 2009, Perusahaan telah menerima Surat Ketetapan Pajak Kurang Bayar SKPKB
dan Surat Tagihan Pajak STP atas berbagai jenis pajak untuk tahun pajak 2007 sejumlah
Rp79.932.682. Pada Juni 2010, Direktorat Jenderal Pajak telah menerbitkan berbagai
jenis Surat Keputusan yang mengabulkan sebagian besar permohonan keberatan yang
diajukan oleh Perusahaan, sehingga pajak kurang bayar Perusahaan telah berkurang
menjadi sejumlah Rp12.097.714 termasuk di dalamnya STP dan telah dilunasi oleh
Perusahaan.
Atas surat
keputusan ini,
Perusahaan telah mengajukan banding ke pengadilan pajak dan telah mengajukan
permohonan pembatalan STP ke Direktorat Jenderal Pajak sebesar Rp11.108.114. Pada
tahun 2011, Direktorat Jenderal Pajak telah mengabulkan
sebagian permohonan
pembatalan STP
sebesar Rp287.398.
Sehingga sisa permohonan banding dan permohonan pembatalan STP adalah sebesar
Rp10.820.716. In
2009, the
Company received
tax assessment letters SKPKB and tax collection
letters STP for underpayment of various taxes
for fiscal
year 2007
totalling Rp79,932,682. In June 2010, Directorate
General of Taxation has issued Decision Letter to grant the Company’s objection letters of
several assessment
letters to
be Rp12,097,714 including STP and those
underpayments have been fully paid by the Company. Based on the Decision Letter, the
Company appeals to tax court and has filed request to cancel those STP to Directorate
General
of Taxation
amounting to
Rp11,108,114. In 2011, Directorate General of Taxation has granted
some of the Company’s objection on tax collection letter amounting to
Rp287,398. Thus, the remaining appeal and request
to cancel
STP amounted
to Rp10,820,716.
Pada bulan Februari 2013, Perusahaan telah menerima keputusan Pengadilan Pajak atas
banding tersebut,
yang memutuskan
mengabulkan banding Perusahaan dengan hasil keputusan nilai lebih bayar sejumlah
Rp5.363.553. Pada
bulan April
2013, pengembalian dana hasil keputusan banding
tersebut telah
diterima. Sisa
sebesar Rp2.717.817 masih dalam proses permohonan
pembatalan STP ke Direktorat Jenderal Pajak. In February 2013, the Company has received
decision from the Tax Court on the said appeal, which decided to accept the
Company’s appeal
with decision
of overpayment totalling to Rp5,363,553. In April
2013, the refund of the said appeal decision amount has been received. The remaining
of Rp2,717,817 is still in the process of request to cancel STP to Directorate General
of Taxation.
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2014 dan untuk Periode yang Berakhir pada Tanggal Tersebut
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of March 31, 2014 and for the Period Then Ended
Expressed in thousands of Rupiah, unless otherwise stated
61
17. PERPAJAKAN lanjutan 17. TAXATION continued