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DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM Lanjutan FINANCIAL STATEMENTS Continued
Per 30 Juni 2016 dan 31 Desember 2015 dan Periode 6 Enam As of June 30, 2016 and December 31, 2015 and For the 6 Six
Bulan yang Berakhir pada 30 Juni 2016 dan 2015 Months Periods Ended June 30, 2016 and 2015
Dalam US Dolar Penuh In Full US Dollar
33
Sebagian piutang usaha dijadikan jaminan utang bank Catatan 16.
Part of accounts receivable is used as collateral for bank loan Note 16.
Tidak terdapat rental kontinjen dalam perjanjian sewa kapal.
There is no contingent rent under vessel charter agreement.
6. Perpajakan
6. Taxation a. Pajak Dibayar Di Muka
a. Prepaid Taxes
2016 2015
USD USD
Perusahaan The Company
Pajak Penghasilan Income Tax
Pasal 22 39
-- Article 22
Pasal 23 12,276
-- Article 23
Pasal 25 19,463
-- Article 25
Pajak Pertambahan Nilai 29,349
-- Value Added Tax
Tagihan Pajak 21,690
-- Claim for Tax Refund
Sub Total 82,817
-- Sub Total
Entitas Anak Subsidiaries
Pajak Penghasilan Income Tax
Pasal 21 74,736
3,217 Article 21
Pasal 22 1,934
-- Article 22
Pasal 23 18,865
304 Article 23
Pasal 28.a --
13,700 Article 15
Pajak Pertambahan Nilai 360,813
450,553 Value Added Tax
Tagihan Pajak 1,071,722
33,527 Claim for Tax Refund
Sub Total 1,528,071
501,301 Sub Total
Total 1,610,888
501,301 Total
b. Pajak Kini b. Current Tax
Rekonsiliasi antara beban pajak penghasilan dan laba akuntansi sebelum pajak penghasilan adalah sebagai
berikut: A reconciliation between income tax expense with
income before tax is as follows:
2016 2015
USD USD
Rugi Sebelum Pajak Menurut Loss Before Tax According to
Laporan Laba Rugi dan Penghasilan Interim Consolidated Statements of Profit and Loss
Komprehensif Lain Konsolidasian Interim 475,732
2,161,353 and Other Comprehensive Income
Laba Rugi Entitas Anak Sebelum Pajak 213,451
735,433 Income Loss Before Income Tax of Subsidiaries
Rugi Sebelum Pajak Penghasilan Perusahaan 689,183
2,896,786 Loss Before Income Tax of the Company
Koreksi Fiskal Tax Correction
Beda Tetap Permanent Differences
Bagian Laba Rugi Entitas Asosiasi 569,612
133,216 Equity in Net Earning of Associates
Pendapatan Usaha yang Dikenakan Operating Revenue Subjected to
Pajak Penghasilan Final 3,108,118
924,499 Final Income Tax
Beban Usaha atas Pendapatan yang Operating Expenses on Revenue
Dikenakan Pajak Penghasilan Final 4,366,913
3,954,502 Subjected to Final Income Tax
Beban Lain-lain yang Other Expenses
Dikenakan Pajak Final --
-- Subjected to Final Income Tax
Penghasilan Kena Pajak --
-- Taxable Income
Sesuai dengan
Undang-undang Perpajakan
Indonesia, pajak penghasilan badan dihitung secara tahunan untuk Perusahaan dan masing-masing
entitas anak sebagai entitas hukum yang terpisah In accordance with Indonesia Taxation Law, corporate
income tax is calculated for the Company and each of its subsidiaries in the understanding that they are
separate legal entities the consolidated financial
