Taksiran Tagihan Pajak Penghasilan Estimated Claim for Tax Refund
PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan
Per 30 September 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit
serta Untuk Periode 9 Bulan yang Berakhir pada 30 September 2016 Tidak Diaudit
dan 2015 Tidak Diaudit Dalam Rupiah Penuh
PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued
As of September 30, 2016 Unaudited and December 31, 2015 Audited
For the 9 Month Periods Ended September 30, 2016 Unaudited
and 2015 Unaudited In Full Rupiah
80 rugi komprehensif.
statement of comprehensive income.
PT Kreasi Dasatama KD Pada tanggal 20 Juni 2014, Perusahaan menerima
Surat Ketetapan Pajak Lebih Bayar SKPLB dengan No. 000484061204614 atas pajak
penghasilan pasal 28A tahun 2012 sebesar Rp 2.664.200.534.
PT Kreasi Dasatama KD On June 20, 2014, the Company received an
assessment letter on tax overpayment SKPLB with No. 000484061204614 on income tax
article
28A year
2012 amounting
to Rp2,664,200,534.
Berdasarkan Surat Ketetapan Pajak Lebih Bayar tersebut, lebih bayar pajak dibayar oleh Kantor
Pajak melalui Surat Perintah Membayar Kelebihan Pajak SPMKP No. 80136046-0130-2014 pada
tanggal 16 Juli 2014 sebesar Rp2.663.700.534 dan sisa saldo ditagihkan melalui Surat Tagihan Pajak
STP dengan No. 000451061204614 tanggal 20 Juni 2014 atas denda Pasal 7 KUP sebesar
Rp500.000. Based on the Letter of Tax Overpayment, the
overpayment of taxes paid by the Tax Office through Excess Tax Payment Order SPMKP No.
80136046-0130-2014 dated
July 16,
2014 amounting to Rp2,663,700,534 and charged the
remaining balance through Tax Collection Letters STP with No. 000451061204614 dated June
20, 2014 on penalties Article 7 KUP amounting to Rp500,000.
Pada tahun 2013, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar SKPLB No.
000264061140613 atas pajak penghasilan 23 tahun 2011 tanggal 18 Juni 2013 sebesar
Rp 1.912.736.367. In 2013, the Company received an Assessment
Letter on Tax Overpayment SKPLB No. 000264061140613 on income tax article 23
in year 2011 on June 18, 2013 amounting to Rp1,912,736,367.
Berdasarkan SKPLB tersebut, lebih bayar pajak dibayar oleh Kantor Pajak melalui Surat Perintah
Membayar Kelebihan
Pajak SPMKP
No. 80080046-2013 pada tanggal 11 Juli 2013 sebesar
Rp 1.907.071.327 dan sisanya akan dibayar untuk Surat Ketetapan Pajak Kurang Bayar SKPKB atas
Pajak Penghasilan Pasal 23 tahun 2011 dengan surat No. 00110114613 tanggal 18 Juni 2013
sebesar Rp5.665.040. Based on those SKPLB the overpayment tax paid
by the Tax Office through Excess Tax Payment Order SPMKP No. 80080046-2013 on July 11,
2013 amounted to Rp1,907,071,327 and the remaining
balance will
be paid
to Tax
Underpayment Assesment Letter SKPKB of Income Tax Article 23 in year 2011 by letter No.
00110114613 dated June 18, 2013 amounted to Rp5,665,040.
Pada tanggal 22 April 2015, KD menerima pembayaran atas SKPLB tersebut melalui Surat
Ketetapan Pajak Lebih Bayar SKPLB No. 000254061304615 sebesar Rp1.195.728.000.
In April 22, 2015, KD has received payment for those SKPLB through Excess Tax Payment
Order SPMKP
No. 000254061304615
amounting to Rp1,195,728,000. Pada tanggal 5 April 2016, KD menerima
pembayaran atas SKPLB tersebut melalui Surat Ketetapan Pajak Lebih Bayar SKPLB No.
000244061404616 atas pajak penghasilan pasal 28A tahun 2014 sebesar Rp533.758.050.
On 5 April 2016, KD receive payments for the tax overpayment through assessment letter on tax
overpayment SKPLB No. 000244061404616 income tax article 28A of the year 2014 amounted
to Rp533.758.050.
PT Unipack Plasindo UPC Pada tanggal 29 Juni 2016, UPC telah menerima
Surat Perintah Pemeriksaan Pajak PPh Badan tahun
2015 dengan
No. PRIN
00325WPJ.22KP.0705RIK.SIS2016. PT Unipack Plasindo UPC
On June 29, 2016, UPC has received Letter for 2015 corporate income tax audit No. PRIN-00
325WPJ.22KP.0705RIK.SIS2016.
Pada tanggal 30 Juni 2016, UPC telah menerima Surat Perintah Pemeriksaan Pajak PPN tahun 2015
On June 30, 2016, UPC has received a letter for 2015 VAT audit under No. PRIN-00 390 WPJ.22
PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan
Per 30 September 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit
serta Untuk Periode 9 Bulan yang Berakhir pada 30 September 2016 Tidak Diaudit
dan 2015 Tidak Diaudit Dalam Rupiah Penuh
PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued
As of September 30, 2016 Unaudited and December 31, 2015 Audited
For the 9 Month Periods Ended September 30, 2016 Unaudited
and 2015 Unaudited In Full Rupiah
81 dengan
No. PRIN-
00390WPJ.22KP.0705RIK.SIS2016 sampai
dengan 30 Juni 2016 masih dalam proses pemeriksaan.
KP.0705 RIK.SIS 2016 up to June 30, 2016 is still in the review process.
Pada tanggal 5 Februari 2016, UPC telah menerima pembayaran atas Surat Ketetapan Pajak Lebih
Bayar PPh Badan No. 000384060843110 yang diterima sebesar Rp635.270.180.
On February 5, 2016, UPC has received payment for the assessment letter on tax overpayment of
corporate income tax No. 000384060843110 received by Rp635.270.180.
Pada Tanggal 11 Maret 2016, UPC telah menerima pembayaran atas Surat Ketetapan Pajak Lebih
Bayar PPN
untuk tahun
2014 No.000134071443116
dan No.00042071443116 tertanggal 27 Januari 2016
sebesar Rp1.163.650.219. As of March 11, 2016, UPC has received payment
for the assessment letter on tax overpayment of VAT for 2014 No.00013 4071443116 and
No.0004 2071443116 dated January 27, 2016 amounting to Rp1.163 650 219.
Pada tanggal 5 Februari 2016, UPC telah menerima pembayaran atas Surat Ketetapan Pajak Lebih
Bayar PPh Badan No. 000384060843110 untuk tahun 2008 tanggal 7 April 2010 melalui surat
permohonan transfer membayar kelebihan pajak dengan No. S-9122WPJ.22KP.07062015 tanggal
16 Desember 2015 sebesar Rp635.270.180. On February 5, 2016, UPC has received payment
for the assessment letter on tax overpayment of corporate income tax No. 000384060843110 for
the year 2008 dated April 7, 2010 through a written request to pay transfer tax advantages with No. S-
9122 WPJ.22 KP.0706 2015 dated December 16, 2015 amounted to Rp635.270.180.
Taksiran Tagihan Pajak Penghasilan PPh 28A milik UPC untuk tahun pajak 2015 dan 2014
masing-masing sebesar
Rp780.396.963 dan
Rp764.273.413. Sampai dengan tanggal laporan, belum terdapat pemeriksaan pajak.
Estimated Claim for Tax Refund Arcticle 28A owned by UPC for fiscal years 2015 and 2014 are
amounting to Rp780,396,963 and Rp764,273,413, respectively. As of the report date, there is not yet
tax inspection.
Atas Surat Ketetapan Pajak Lebih Bayar PPh pasal 28A No. 000384060843110 tanggal 7
April 2010 sebesar Rp635.270.180, UPC telah mengajukan surat keberatan tertanggal 15 Juni
2010
No. 489KEUUPCVI10
dan 488KEUUPCVI10. Pada tanggal 30 Mei 2011,
UPC menerima Keputusan Direktur Jenderal Pajak Nomor KEP-903WPJ.22BD.062011 dan KEP-
904WPJ.22BD.062011 yang menolak keberatan tersebut. Atas Keputusan Direktur Jenderal Pajak
tersebut, UPC telah mengajukan banding ke Pengadilan
Pajak melalui
surat No.
0650KEUUPCVIII11 dan 0651KEUUPCVIII11 tertanggal 22 Agustus 2011.
For Overpayment Tax Assesment Letter income tax article 28A No. 000384060843110 dated
April 7, 2010 amounted to Rp635,270,180, UPC has submitted an objection letter dated June 15,
2010
No. 489KEUUPCVI10
and 488KEUUPCVI10. At May 30, 2011, UPC
received decision letter of the Directorate General of
Taxation Office
No. KEP-
903WPJ.22BD.062011 and
KEP- 904WPJ.22BD.062011 which rejected to the
objection letter. UPC has been submitted an appeal
to the
Tax Court
through letter
No. 0650KEUUPCVIII11
and
0651KEUUPCVIII11 dated August 22, 2011.
Pada tanggal 18 November 2015, UPC menerima Keputusan
Pengadilan Pajak
dengan No.
Put.65889PPM.XVB152015 dan No. Put.65890PPM.XVB162015 yang menjelaskan
mengenai mengabulkan seluruhnya Permohonan Banding terhadap Keputusan Terbanding Nomor:
KEP-903WPJ
.22BD.062011 dan
KEP- 904WPJ.22BD.062011.
On November 18, 2015, UPC received the tax Court
Decision with
Number Put.
65889PPM.XVB152015 and
Put. 65890PPM.XVB162015 describing the grant
entirely Appeal against Decision No. KEP- 903WPJ.22BD.062011
and KEP-
904WPJ.22BD.062011.
PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan
Per 30 September 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit
serta Untuk Periode 9 Bulan yang Berakhir pada 30 September 2016 Tidak Diaudit
dan 2015 Tidak Diaudit Dalam Rupiah Penuh
PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued
As of September 30, 2016 Unaudited and December 31, 2015 Audited
For the 9 Month Periods Ended September 30, 2016 Unaudited
and 2015 Unaudited In Full Rupiah
82 Atas Surat Ketetapan Pajak Lebih Bayar PPN
No. 000324071243314 tanggal 29 Desember 2014
sebesar Rp367.382.610,
UPC telah
mengajukan surat keberatan tertanggal 6 Januari 2015 No. 006KEUUPCI15. Pada tanggal 30 Mei
2011, UPC menerima Keputusan Direktur Jenderal Pajak
Nomor KEP
0030.PPNWPJ.22KP.07032015 yang menerima keberatan tersebut.
For Overpayment Tax Assesment Letter Value Added Tax No. 000324071243314 dated
Decemeber 29, 2014 amounted to Rp367,382,610, UPC has submitted an objection letter dated
January 6, 2015 No. 006KEUUPCI15. At May 30, 2011, UPC received decision letter of the
Directorate General of Taxation Office No. KEP- 0030.PPNWPJ.22KP.07032015 which accepted
to the objection letter.
UPC telah menerima pembayaran atas Surat Ketetapan
Pajak Lebih
Bayar PPN
No. 000324071243314 tanggal 29 Desember 2014
melalui surat perintah membayar kelebihan pajak No. 80036-431-0036-2015 tanggal 28 Januari
2015 yang diterima tanggal 5 Februari 2015 sebesar Rp356.582.614.
UPC has received payment for Overpayment Tax Assesment
Letter Value
Added Tax
No. 000324071243314 December 29, 2014 by letter
orders to pay the excess tax paying No. 80036- 431-0036-2015 dated January 28, 2015 that
received on February 5, 2015 amounting to Rp356,582,614.
PT Alsynite Indonesia AI Taksiran Tagihan Pajak Penghasilan PPh 28A
tahun 2009 merupakan milik AI. Sampai dengan tanggal laporan, belum terdapat pemeriksaan
pajak. PT Alsynite Indonesia AI
Estimated Claim for Tax Refund Arcticle 28 A year 2009 owned by AI. As of the report date, there is
not yet tax inspection.
c. Utang Pajak c.
Tax Payables
30 September 2016 31 Desember 2015
September 30, 2016 December 31, 2015
Tidak Diaudit Diaudit
Unaudited Audited
Rp Rp
Perusahaan The Company
Pajak Penghasilan Pasal 21 203.161.681
235.731.755 Income Tax Article 21
Pajak Penghasilan Pasal 23 103.030.926
130.642.101 Income Tax Article 23
Pajak Penghasilan Pasal 25 475.518.296
-- Income Tax Article 25
Pajak Penghasilan Pasal 29 1.382.477.174
-- Income Tax Article 29
Pajak Pertambahan Nilai 775.375.753
149.539.792 Value Added Tax
Sub Total 2.939.563.830
515.913.648 Sub Total
Entitas Anak Subsidiaries
Pajak Penghasilan Pasal 42 1.417.686.459
591.155.680 Income Tax Article 4 2
Pajak Penghasilan Pasal 21 202.038.214
370.605.034 Income Tax Article 21
Pajak Penghasilan Pasal 23 280.670.335
270.980.904 Income Tax Article 23
Pajak Penghasilan Pasal 25 145.857.750
643.550.576 Income Tax Article 25
Pajak Penghasilan Pasal 26 --
3.104.505 Income Tax Article 26
Pajak Penghasilan Pasal 29 6.026.316.525
105.137.272 Income Tax Article 29
Pajak Pertambahan Nilai 3.190.285.262
4.242.001.327 Value Added Tax
Sub Total 11.262.854.545
6.226.535.298 Sub Total
Total 14.202.418.375
6.742.448.946 Total
PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan
Per 30 September 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit
serta Untuk Periode 9 Bulan yang Berakhir pada 30 September 2016 Tidak Diaudit
dan 2015 Tidak Diaudit Dalam Rupiah Penuh
PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued
As of September 30, 2016 Unaudited and December 31, 2015 Audited
For the 9 Month Periods Ended September 30, 2016 Unaudited
and 2015 Unaudited In Full Rupiah
83
d.
Manfaat Beban Pajak Penghasilan d.
Benefit Expense Income Tax
30 September 2016 30 September 2015
September 30, 2016 September 30, 2015
Tidak Diaudit Tidak Diaudit
Unaudited Unaudited
Rp Rp
Perusahaan The Company
Pajak Kini 19.282.566.000
9.994.768.432 Current Tax
Pajak Tangguhan 2.135.081.889
3.796.556.815 Deferred Tax
Sub Total Perusahaan 17.147.484.111
6.198.211.617 The Company Sub Total
Entitas Anak Subsidiaries
Pajak Kini 9.729.817.107
2.213.969.714 Current Tax
Pajak Tangguhan 927.874.330
2.150.372.250 Deferred Tax
Sub Total Entitas Anak 8.801.942.777
63.597.464 Subsidiaries Sub Total
Total 25.949.426.888
6.261.809.081 Total
Pajak Kini Rekonsiliasi antara laba sebelum beban pajak
seperti yang disajikan dalam laporan keuangan dan taksiran penghasilan kena pajak untuk tahun-tahun
yang berakhir pada tanggal 30 September 2016 dan 2015 adalah sebagai berikut:
Current Tax A reconciliation between income before tax expense
as presented in the financial statements and the estimated taxable income for the years ended
September 30 2016 and 2015 is as follows:
30 September 2016 30 September 2015
September 30, 2016 September 30, 2015
T idak Diaudit T idak Diaudit
Unaudited Unaudited
Rp Rp
Laba Konsolidasian Sebelum Consolidated Profit Before
Pajak Penghasilan 131.969.913.404
131.829.840.410 Income Tax
Dikurangi: Less:
Laba Entitas Anak Sebelum Profit of Subisidiaries Before
Beban Pajak Penghasilan 77.548.947.046
119.111.858.045 Income Tax
Eliminasi 10.693.000.606
10.145.823.474 Elimination
Pajak Penghasilan Final 5.817.026.617
11.789.624.978 Final Income Tax
Laba Sebelum Pajak Penghasilan Profit Before Income Tax of
Perusahaan 70.930.993.581
34.653.430.817 the Company
Beda T etap: Permanent Difference:
Peny usutan 2.095.976.731
1.616.284.166 Depreciation
Denda Pajak 320.428.139
152.742.615 Tax Penalty
Marketing dan Beban Sewa 75.381.288
315.049.285 Marketing and Rent Expenses
Gaji, Upah, dan Tunjangan 11.150.000
90.141.000 Salary and Allowance
Div iden dari Entitas Anak 2.970.000.000
3.960.000.000 Dividend from Subsidiaries
Lain-lain 501.201.571
348.933.842 Others
Penghasilan yang telah dikenakan Income subject to
Pajak Final Final Tax
Pendapatan Bunga 1.816.699.647
8.423.733.601 Interest Income
Pendapatan Sewa 558.495.000
-- Rent Income
2.341.056.918 9.860.582.693