DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Lanjutan Per 31 Maret 2017 dan 31 Desember 2016
dan Untuk Periode Tiga Bulan Yang Berakhir pada Tanggal 31 Maret 2017 dan 2016
Dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERM CONSOLIDATED FINANCIAL STATEMENTS Continued
As of March 31, 2017 and December 31, 2016 For the Three Months Period Ended
March 31, 2017 and 2016
In millions of Rupiah, unless otherwise stated
139
47. Pajak Penghasilan
47. Income Tax
Beban manfaat pajak Perusahaan dan entitas anak terdiri dari:
Tax expense benefits of the Company and its subsidiaries consist of the following:
2017 2016
tiga bulan tiga bulan
three months three months
Beban pajak kini 111.553
41.520 Current tax
Bebanmanfaat Pajak tangguhan 2.212.535
5.233.072 Deferred tax benefitsexenses
Jumlah beban pajak 2.324.089
5.274.592 Total tax expenses
a. Pajak Kini a. Current Tax
Rekonsiliasi antara laba rugi sebelum pajak menurut laporan laba rugi dan
penghasilan komprehensif
lain konsolidasian dan laba kena pajak rugi
fiskal Perusahaan adalah sebagai berikut:
A reconciliation between income loss before tax per consolidated statements of
profit or loss and other comprehensive income and taxable income fiscal losses
of the Company is as follows:
2017 2016
tiga bulan tiga bulan
three months three months
Laba Rugi sebelum pajak menurut laporan Income loss before tax per consolidated
laba rugi komprehensif konsolidasian 2.834.261
10.284.513 statements of comprehensive income
Rugi laba sebelum pajak entitas anak 2.708.606
165.461 Loss income before tax attributable to subsidiaries
Laba sebelum pajak Perusahaan 125.655
10.449.974 Income before tax - the Company
Perbedaan temporer : Temporary differences :
Sew a pembiayaan 999.089
196.811 Lease expenses
Penyambungan pelanggan 9.912
1.604 Customer connection fees
Penyusutan aset tetap 5.100.232
10.571.253 Depreciation
Imbalan kerja 426.217
463.225 Employee benefits
Biaya pendapatan yang tidak dapat Nondeductible expenses
diperhitungkan menurut fiskal nontaxable income
Penyisihan piutang ragu-ragu dan Allowance for doubtful accounts and
penurunan nilai persediaan 69.223
62.269 decline in value of inventories
Kesejahteraan karyaw an 192.801
164.451 Employee welfare
Penyusutan rumah dinas 1.317
1.317 Depreciation of guest house
Penghasilan bunga telah Interest income
dikenakan pajak final 216.322
124.394 subjected to final tax
Beban lain tidak dapat dikurangkan 1.948.824
1.630.179 Other nondeductible expenses
Laba kena pajak Perusahaan The Companys taxable income
tahun berjalan 1.130.696
1.880.561 for the year
Laba rugi fiskal tahun : Fiscal gain losses year :
2016 40.686.689
2016 2015
9.069.794 2015
2014 5.799.917
2014 2013
18.459.547 2013
Akumulasi laba rugi fiskal Perusahaan 41.817.386
19.848.863 Accumulated fiscal gain losses the Company
DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Lanjutan Per 31 Maret 2017 dan 31 Desember 2016
dan Untuk Periode Tiga Bulan Yang Berakhir pada Tanggal 31 Maret 2017 dan 2016
Dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERM CONSOLIDATED FINANCIAL STATEMENTS Continued
As of March 31, 2017 and December 31, 2016 For the Three Months Period Ended
March 31, 2017 and 2016
In millions of Rupiah, unless otherwise stated
140 Pajak
penghasilan kini
dihitung berdasarkan taksiran penghasilan kena
pajak. Nilai tersebut mungkin disesuaikan pada saat Surat Pemberitahuan Tahunan
Pajak disampaikan ke Kantor Pelayanan Pajak.
Current income tax computations are based on estimated taxable income. The
amount may be adjusted when the Annual Tax Returns are filed with the Tax Office.
Rugi fiskal dapat dikompensasikan dengan laba fiskal pada masa lima tahun
mendatang sejak kerugian fiskal terjadi. Manajemen
memperkirakan bahwa
akumulasi kerugian
fiskal dapat
dikompensasikan dengan laba fiskal di masa
mendatang. Sehingga
per 31 Maret 2017, Perusahaan dan entitas
anak mengakui aset pajak tangguhan dari akumulasi
rugi fiskal
sebesar Rp16.265.630.
The fiscal loss can be compensated against the taxable income for a period of
five years subsequent to the year the fiscal loss was incurred. Management believes
that it is probable future taxable profits will be available to be utilized accumulated
fiscal losses. Therefore as of March 31, 2016, the Company
and its subsidiaries’ recognized deferred tax assets from
accumulated fiscal losses amounted to Rp16,265,630.
Perhitungan beban dan utang pajak kini pajak penghasilan lebih bayar adalah
sebagai berikut: Current tax expense and payable income
tax overpayment are as follows:
2017 2016
tiga bulan tiga bulan
three months three months
Beban pajak kini Current tax expense
Perusahaan -
- The Company
Entitas anak 111.553
41.520 Subsidiaries
Jumlah 111.553
41.520 Total
Pembayaran pajak dimuka Prepayment of taxes
Perusahaan The Company
Pajak penghasilan Income tax
Pasal 22 31.136
24.786 Article 22
Pasal 23 6.087
4.737 Article 23
Pasal 25 358.052
517.510 Article 25
Jumlah 395.275
547.033 Total
Entitas anak 164.832
Subsidiaries Jumlah
395.275 711.865
Total Utang pajak kini setelah dikurangi
Current tax payable net of pajak dibayar dimuka
283.722 670.345
tax prepayments Terdiri dari
Consist of Utang pajak kini
Current tax payable Perusahaan
- -
The Company Entitas anak
155.542 320.219
Subsidiaries Jumlah hutang pajak kini
155.542 320.219
Total current tax payable Pajak penghasilan lebih bayar
Income tax overpayment Perusahaan
37.223 547.033
The Company Entitas anak
402.041 443.531
Subsidiaries Jumlah pajak penghasilan lebih bayar
439.264 990.564
Total income tax overpayment Bersih
283.722 670.345
Net