Taksiran Tagihan Pajak Penghasilan
PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Lanjutan
Per 30 Juni 2015 Tidak Diaudit dan Per 31 Desember 2014 dan 1 Januari 201431 Desember 2013 serta
Untuk Periode 6 Enam Bulan yang Berakhir pada Tanggal 30 Juni 2015 Tidak Diaudit dan 2014 dan
Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2014 Dalam Rupiah Penuh
PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES
INTERIM NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued
As of Juni 30, 2015 Unaudited and as of December 2014 January 1, 2014December 31, 2013 and
For the Period 6 Six Months Ended as of June 30, 2015 unaudited and 2014 and
For the Years Ended December 31, 2014 In Full Rupiah
d1August 27, 2015 74
paraf:
30 Juni 2015 30 Juni 2014
June 30, 2015 June 30, 2014
Tidak diaudit 6 Bulan
Unaudited 6 Months
6 Bulan Disajian kembali
6 Months Restatement
Rp Rp
Beda Tetap: Permanent Difference
Gaji, Upah dan Tunjangan 18,965,000
81,931,000 Salary and Allowance
Pajak dan lisensi 103,292,500
12,065,201 Tax and License
Sumbangan dan Representasi 66,259,000
8,535,000 Donation and Representation
Dividen dari Entitas Anak 3,960,000,000
57,724,817,981 Dividend from Subsidiaaries
Penyusutan 1,025,960,133
-- Depreciation
Marketing dan Penjualan 9,349,999,998
-- Marketing and Selling
Amortisasi BPHTB 28,929,837
-- BPHTP Amortization
Beban Sewa 88,285,088
-- Rent Expense
Lain-lain 56,959,837
373,569,001 Others
Penghasilan yang telah dikenakan Pajak Final: Income subject to final tax
Pendapatan Bunga 6,794,915,966
2,724,006,241 Interest Expense
Pendapatan Sewa --
115,830,000 Rent Income
74,124,246 60,835,692,022
Beda Waktu: Timing Differences
Beban Penyusutan 2,353,813,569
2,454,216,338 Depreciation Expense
Manfaat Karyawan 1,646,942,000
1,953,339,000 Employee Benefit
Gaji, Upah dan Tunjangan 2,296,779,144
-- Salary and Allowance
Keuntungan atas Penjualan Aset Tetap Gain On loss of
yang telah dicatat atas akun entitas sepengendali --
46,896,682 Fixed Assets
Marketing dan Beban Sewa 5,367,325,472
Marketing and Rent Expense Komisi
3,434,484,304 2,500,000,002
Commission Amortisasi BPHTB
-- 75,915,098
Amortization BPHTB Beban Piutang tak Tertagih
15,832,974 --
Bad Debt Expenses Penurunan nilai atas Persediaan Usang
373,784,748 3,693,168
Impairment of Obsolete Inventories 10,121,636,739
1,413,724,920
Penghasilan Kena Pajak 48,568,383,849
61,746,945,020 Taxable Income
Pajak Penghasilan Tahun Berjalan Current Corporate Income Tax
Perusahaan 12,142,095,751
15,436,736,254 The Company
Entitas Anak: Subsidiaries
PT Unipack Plasindo 843,179,504
1,774,755,000 PT Unipack Plasindo
PT Mulford Indonesia 846,849,250
3,478,507,500 PT Mulford Indonesia
PT Alsynite Indonesia 246,322,553
470,638,955 PT Alsynite Indonesia
PT Alderon Pratama Indonesia 69,912,000
-- PT Alderon Pratama Indonesia
Total 14,148,359,058
21,160,637,709 Total
Kredit Pajak: Tax Credit
Perusahaan The Company
Pajak Penghasilan Pasal 22 3,969,042,000
3,886,848,514 Income Tax Article 22
Pajak Penghasilan Pasal 23 988,463,274
634,429,545 Income Tax Article 23
Pajak Penghasilan Pasal 24 7,592,313
3,231,386,477 Income Tax Article 24
Pajak Penghasilan Pasal 25 13,531,892,694
16,537,418,025 Income Tax Article 25