PAJAK PENGHASILAN INCOME TAX

PT Semen Indonesia Persero Tbk. | 2015 Annual Report menegaskan Arah di Tengah Gelombang Persaingan 525 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2013, DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2015 DAN 2014 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 DECEMBER 31, 2013, AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Expressed in thousands of Rupiah, unless otherwise stated Continued Pada tanggal 31 desember 2015, perubahan nilai wajar lindung nilai arus kas yang masih belum terealisasi, dicatat dalam penghasilan komprehensif lain sebesar rp1.101.102. as of december 31, 2015, unrealized change in fair value of cash flow hedge recognized in other comprehensive income amounting to rp1,101,102. 39. PAJAK PENGHASILAN 39. INCOME TAX beban pajak grup terdiri dari: tax expense of the group consists of the following: 2015 2014 Perseroan The Company kini 836.669.379 924.482.747 current tangguhan 12.097.068 25.696.826 deferred 824.572.311 950.179.573 Entitas anak Subsidiaries kini 462.185.073 490.019.703 current tangguhan 38.725.075 69.416.893 deferred 500.910.148 559.436.596 Konsolidasian Consolidated kini 1.298.854.452 1.414.502.450 current tangguhan 26.628.007 95.113.719 deferred 1.325.482.459 1.509.616.169 disajikan kembali catatan 50 as restated note 50 Perseroan telah memenuhi persyaratan memperoleh penurunan tarif PPh badan sebesar 5 masing- masing untuk tahun fiskal 2015 dan 2014 berdasarkan Peraturan Pemerintah nomor 81 tahun 2007. the company met the requirements for reduction of income tax rate by 5 for fiscal years 2015 and 2014, respectively, in accordance with the government regulation no. 81 year 2007. rekonsiliasi antara laba sebelum pajak penghasilan yang ditunjukkan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran laba kena pajak dan beban pajak kini untuk tahun yang berakhir pada tanggal 31 desember 2015 dan 2014 adalah sebagai berikut: the reconciliations between profit before income tax as shown in the consolidated statements of profit or loss and other comprehensive income and estimated taxable income and current tax expense for the years ended december 31, 2015 and 2014 are as follows: 2015 2014 laba konsolidasian sebelum consolidated profit before beban pajak penghasilan 5.850.923.497 7.077.276.008 income tax laba entitas anak sebelum Subsidiaries’ income before beban pajak penghasilan 1.728.819.862 2.163.216.707 income tax bagian atas laba bersih entitas share in net profits asosiasi 34.320.727 31.946.912 of associates disesuaikan dengan jurnal adjusted for consolidation eliminasi konsolidasi 107.246.321 7.979.902 eliminations laba sebelum pajak penghasilan income before income tax - Perseroan 4.195.029.229 4.890.092.291 the company Dilanjutkan Forward PT Semen Indonesia Persero Tbk. | 2015 Annual Report 526 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2013, DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2015 DAN 2014 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 DECEMBER 31, 2013, AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Expressed in thousands of Rupiah, unless otherwise stated Continued 2015 2014 Perbedaan permanen: Permanent differences: differences between Perbedaan nilai buku fiskal dan fiscal and commercial komersial atas aset tetap 24.084.224 23.701.555 net carrying amount of fixed assets kesejahteraan karyawan 35.919.409 97.348.207 employee welfare Penyisihan promosi Provision for sales promotion peningkatan penjualan 3.962.981 1.007.537 expense denda pajak 53.420 47.981 tax Penalties Pendapatan yang telah dikenakan income subject to final tax, pajak penghasilan final 257.648.912 191.549.823 recorded on a net of tax basis lain-lain 161.322.860 181.622.708 others 80.474.466 129.921.359 Perbedaan temporer: temporary differences: Perbedaan nilai buku fiskal dan fiscal and commercial komersial atas aset tetap net carrying amounts of fixed dan beban tangguhan 135.498.195 210.267.438 assets and deferred charges aset sewa pembiayaan 6.127.192 1.121.297 leased assets liabilitas imbalan kerja 50.121.869 159.354.231 employee benefits liabilities cadangan persediaan usang allowance for obsolete and dan bergerak lambat 3.832.788 3.551.521 slow moving inventories allowance for impairment of cadangan penurunan nilai piutang 5.678.086 10.000 receivable Penyisihan untuk beban restorasi - 76.862.032 Provision for restoration expenses tunjangan produktivitas dan uang jasa 83.410.259 34.477.155 Productivity allowances and incentives Penyisihan lainnya 55.120.135 22.074.963 other provisions 68.792.134 137.757.207 laba kena pajak - Perseroan 4.183.346.897 4.622.413.725 taxable income - the company beban pajak penghasilan income tax expense Perseroan - kini 836.669.379 924.482.747 the company - current beban pajak penghasilan income tax expense entitas anak - kini 462.185.073 490.019.703 subsidiaries - current 1.298.854.452 1.414.502.450 disajikan kembali catatan 50 as restated note 50 Perhitungan beban dan utang pajak kini Perseroan adalah sebagai berikut: current tax expense and payable of the company are computed as follows: 2015 2014 beban pajak kini 836.669.379 924.482.747 current tax expense dikurangi pembayaran pajak dimuka 815.379.839 832.307.340 less prepaid taxes utang pajak kini catatan 25 21.289.540 92.175.407 current tax payable note 25 disajikan kembali catatan 50 as restated note 50 laba fiskal dan beban pajak penghasilan kini Perseroan tahun 2014 sudah sesuai dengan surat Pemberitahuan Pajak sPt yang disampaikan ke kantor Pelayanan Pajak. taxable income and current tax expense of the company for 2014 are accordance with the corporate tax returns filled with the tax service office. PT Semen Indonesia Persero Tbk. | 2015 Annual Report menegaskan Arah di Tengah Gelombang Persaingan 527 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2013, DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2015 DAN 2014 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 DECEMBER 31, 2013, AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Expressed in thousands of Rupiah, unless otherwise stated Continued Pajak Tangguhan Deferred Tax Dikreditkan Dikreditkan dibebankan dibebankan ke laporan ke penghasilan laba rugi komprehensif lain Credited Credited 1 Januari charged to charged to other 31 Desember January 1, income comprehensive December 31, 2015 for the year income 2015 Liabilitas pajak tangguhan - neto Deferred tax liabilities, net Perseroan The Company aset tetap 130.496.763 32.614.950 - 163.111.713 fixed assets aset sewa pembiayaan 1.529.805 1.225.438 - 2.755.243 leased assets beban tangguhan dan deferred charges and intangible aset takberwujud 13.244.285 5.515.309 - 7.728.976 assets liabilitas imbalan kerja 26.348.754 10.024.373 6.456.821 29.916.306 employee benefits liabilities cadangan persediaan usang dan allowance for obsolete and slow bergerak lambat 13.133.094 766.558 - 13.899.652 moving inventories cadangan penurunan nilai piutang 1.557.020 1.135.618 - 2.692.638 allowance for impairment of receivables tunjangan produktivitas - Productivity allowances and dan uang jasa 57.924.361 16.682.053 - 74.606.414 and incentive compensation Penyisihan lain-lain 33.127.010 9.362.669 - 42.489.679 other provisions jumlah 10.121.004 12.097.068 6.456.821 4.480.757 subtotal Entitas anak Subsidiaries aset tetap 157.975.511 61.702.781 - 219.678.292 fixed assets aset sewa pembiayaan 976.556 115.668 - 1.092.224 leased assets liabilitas imbalan kerja 39.004.457 6.111.302 8.193.176 53.308.935 employee benefits liabilities cadangan persediaan usang dan allowance for obsolete and slow bergerak lambat 5.183.686 246.103 - 5.429.789 moving inventories cadangan penurunan nilai piutang 11.244.320 1.725.625 - 9.518.695 allowance for impairment of receivables tunjangan produktivitas Productivity allowances and dan uang jasa 39.273.196 3.875.040 - 43.148.236 incentive compensation Penyisihan lain-lain 2.368.978 1.389.462 - 3.758.440 other provisions jumlah 59.924.318 51.690.831 8.193.176 103.421.973 total jumlah liabilitas pajak tangguhan - neto 70.045.322 39.593.763 1.736.355 107.902.730 total deferred tax liabilities - net Aset pajak tangguhan - neto Deferred tax assets - net Entitas anak Subsidiaries aset tetap 62.698.530 2.326.786 - 65.025.316 fixed assets aset sewa pembiayaan 280.675 692.812 - 412.137 leased assets cadangan penurunan nilai piutang 3.685.099 557.785 - 4.242.884 allowance for impairment of receivables liabilitas imbalan kerja 36.024.150 18.998.785 20.749.596 75.772.531 employee benefits liabilities cadangan persediaan usang dan allowance for obsolete and slow bergerak lambat 4.923.013 1.547.138 - 6.470.151 moving inventories tunjangan produktivitas - Productivity allowances and dan uang jasa 52.954.246 1.444.641 - 54.398.887 incentive compensation cadangan biaya bongkar 5.727.055 476.126 - 6.203.181 allowance for dismantle cost akumulasi rugi fiskal 6.668.469 185.416 - 6.483.053 accumulated fiscal loss Penyisihan lain-lain 8.988.394 6.853.705 - 2.134.689 other provisions jumlah aset pajak tangguhan - neto 56.552.571 12.965.756 20.749.596 90.267.923 total deferred tax assets - net manfaat pajak tangguhan - neto 26.628.007 22.485.951 deferred tax expense - net disajikan kembali catatan 50 as restated note 50 PT Semen Indonesia Persero Tbk. | 2015 Annual Report 528 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2013, DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2015 DAN 2014 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 DECEMBER 31, 2013, AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Expressed in thousands of Rupiah, unless otherwise stated Continued Dikreditkan Dikreditkan dibebankan dibebankan ke laporan ke penghasilan laba rugi komprehensif lain Credited Credited 1 Januari charged to charged to other 31 Desember January 1, income comprehensive December 31, 2014 for the year income 2014 Liabilitas pajak tangguhan - neto Deferred tax liabilities - net Perseroan The Company aset tetap 75.885.730 54.611.033 - 130.496.763 fixed assets aset sewa pembiayaan 1.754.064 224.259 - 1.529.805 leased assets beban tangguhan dan deferred charges and intangible aset takberwujud 14.876.128 1.631.843 - 13.244.285 assets liabilitas imbalan kerja 2.924.799 32.565.474 3.291.921 26.348.754 employee benefits liabilities cadangan persediaan usang dan - - allowance for obsolete and slow bergerak lambat 12.422.790 710.304 - 13.133.094 moving inventories cadangan penurunan nilai piutang 1.559.020 2.000 - 1.557.020 allow incentive compensation Penyisihan untuk beban reklamasi 4.446.703 4.446.703 - - reclamation expense tunjangan produktivitas Productivity allowances and dan uang jasa 64.819.792 6.895.431 - 57.924.361 and incentive compensation Penyisihan lain-lain 27.552.031 5.574.979 - 33.127.010 other provisions jumlah 18.867.743 25.696.826 3.291.921 10.121.004 subtotal Entitas anak Subsidiaries aset tetap 94.998.145 62.977.366 - 157.975.511 fixed assets aset sewa pembiayaan 887.630 88.926 - 976.556 leased assets liabilitas imbalan kerja 31.195.915 7.586.360 222.182 39.004.457 employee benefits liabilities cadangan persediaan usang dan allowance for obsolete and slow bergerak lambat 3.834.595 1.349.091 - 5.183.686 moving inventories cadangan penurunan nilai piutang 9.787.251 1.457.069 - 11.244.320 allowance for impairment of receivables tunjangan produktivitas Productivity allowances and dan uang jasa 40.138.181 864.985 - 39.273.196 incentive compensation Penyisihan lain-lain - 2.368.978 - 2.368.978 other provisions jumlah 9.154.573 50.991.927 222.182 59.924.318 subtotal jumlah aset liabilitas pajak tangguhan - neto 9.713.170 76.688.753 3.069.739 70.045.322 total deferred tax assets liabilities - net Aset pajak tangguhan - neto Deferred tax assets - net Entitas anak Subsidiaries aset tetap 57.901.770 4.796.760 - 62.698.530 fixed assets aset sewa pembiayaan 1.476.275 1.195.600 - 280.675 leased assets cadangan penurunan nilai piutang 3.315.293 369.806 3.685.099 allowance for impairment of receivables liabilitas imbalan kerja 56.762.862 4.609.228 16.129.484 36.024.150 employee benefits liabilities cadangan persediaan usang dan allowance for obsolete and slow bergerak lambat 4.219.969 703.044 - 4.923.013 moving inventories tunjangan produktivitas Productivity allowances and dan uang jasa 58.309.149 5.354.903 - 52.954.246 and incentive compensation cadangan biaya bongkar 4.869.305 857.750 - 5.727.055 allowance for dismantle cost akumulasi rugi fiskal 7.035.684 367.215 - 6.668.469 accumulated fiscal loss Penyisihan lain-lain 13.020.254 4.031.860 - 8.988.394 other provisions total deferred tax assets - net jumlah aset pajak tangguhan - neto 91.107.021 18.424.966 16.129.484 56.552.571 total deferred tax assets - net manfaat pajak tangguhan - neto 95.113.719 19.199.223 deferred tax expense - net disajikan kembali catatan 50 as restated note 50 PT Semen Indonesia Persero Tbk. | 2015 Annual Report menegaskan Arah di Tengah Gelombang Persaingan 529 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2013, DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2015 DAN 2014 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 DECEMBER 31, 2013, AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Expressed in thousands of Rupiah, unless otherwise stated Continued rekonsiliasi antara beban pajak penghasilan seperti yang tercantum dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan hasil perkalian laba akuntansi sebelum pajak penghasilan Perseroan dan tarif pajak yang berlaku adalah sebagai berikut: reconciliations between income tax expense as shown in the consolidated statements profit or loss and other comprehensive income and income tax expense calculated using prevailing tax rates is as follows: 2015 2014 laba konsolidasian sebelum consolidated profit before beban pajak penghasilan 5.850.923.497 7.077.276.008 income tax Penyesuaian terkait dengan konsolidasi: adjustment related to consolidation: bagian atas laba bersih entitas asosiasi 34.320.727 31.946.912 equity in net income of associates disesuaikan dengan jurnal adjusted for consolidation eliminasi konsolidasi 107.246.321 7.979.902 elimination 5.923.849.091 7.053.308.998 beban pajak penghasilan sesuai tarif pajak 1.184.769.818 1.410.661.800 tax calculated at statutory rate Perbedaan tarif perseroan difference tax rate betw een dan entitas anak 156.807.534 124.938.641 the company and its subsidiaries Pengaruh pajak atas perbedaan tetap 16.094.893 25.984.272 tax effect of permanent differences Jum lah beban pajak 1.325.482.459 1.509.616.169 Total tax expense disajikan kembali catatan 50 as restated note 50 berdasarkan peraturan perpajakan indonesia, grup menghitung, menetapkan, dan membayar sendiri jumlah pajak yang terutang. sPt konsolidasian tidak diperkenankan dalam peraturan perpajakan di indonesia. direktorat jenderal Pajak djP dapat menetapkan dan mengubah kewajiban pajak dalam batas waktu lima tahun sejak tanggal terutangnya pajak. under the taxation laws of indonesia, the group submits tax returns on the basis of self assessment. consolidated tax returns are not permitted under indonesian taxation laws. the directorate general of taxes dgt may assess or amend taxes within five years from the date the tax becomes due. UTSG UTSG Pajak Penghasilan Badan tahun 2012 2012 Corporate Income Tax Pada tanggal 27 maret 2014, utsg menerima skPlb no. 000074061205114, yang menyatakan bahwa lebih bayar pajak penghasilan tahun 2012 sebesar rp4.298.709. lebih bayar tersebut telah diterima utsg pada tanggal 30 april 2014. Pada tanggal 3 april 2014, utsg mengajukan keberatan atas skPlb tersebut dan menyatakan bahwa lebih bayar sebesar rp5.451.122. on march 27, 2014, utsg received an skPlb no. 000074061205114, which stated that UTSG’s overpayment of 2012 corporate income tax amounted to rp4,298,709. such overpayment was refunded by utsg on april 30, 2014. on april 3, 2014, utsg submitted the objection letter regarding the overpayment tax assessment letter amounting to rp5,451,122. Pada tanggal 27 april 2015, utsg menerima surat keputusan penolakan atas keberatan utsg tersebut. namun demikian pada tanggal 13 januari 2016, utsg kembali mengirimkan surat kepada kantor pajak untuk melakukan klarifikasi tanggapan atas surat keberatan yang telah diajukan oleh utsg. sampai dengan tanggal penerbitan laporan keuangan, belum terdapat tanggapan dari kantor pajak. on april 27, 2015, utsg received the decision letter regarding the rejection of the said UTSG’s objection letter. however on january 13, 2016, utsg submitted a letter to tax office for clarification regarding the response of tax office for the tax objection letter that was submitted by utsg. as of the issuance date of these consolidated financial statements, there was no response yet from the tax office. PT Semen Indonesia Persero Tbk. | 2015 Annual Report 530 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2013, DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2015 DAN 2014 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 DECEMBER 31, 2013, AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Expressed in thousands of Rupiah, unless otherwise stated Continued - 114 - IKSG IKSG Pada tanggal 22 april 2014, iksg menerima skPlb no. 000294061205114 atas pajak penghasilan badan tahun 2012 yang menyatakan iksg mempunyai lebih bayar sebesar rp2.632.427. lebih bayar tersebut telah diterima iksg pada tanggal 26 mei 2014 dan selisih sebesar rp115.299 dibebankan pada tahun 2014. on april 22, 2014, iksg received skPlb no.000294061205114 of 2012 corporate income tax which stated that iksg has an overpayment amounting to rp2,632,427. such overpayment was refunded on may 26, 2014 and the difference amounting to rp115,299 was charge to profit or loss in 2014. 40. LABA PER SAHAM 40. EARNINGS PER SHARE