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PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 31 Desember 2015 Dan Tahun Yang Berakhir Pada Tanggal Tersebut
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued As of December 31, 2015
And The Year Then Ended Expressed in Rupiah, unless otherwise stated
86
24. PENDAPATAN DITANGGUHKAN lanjutan 24. DEFERRED INCOME continued
31 Desember 2015 31 Desember 2014 December 31, 2015
December 31, 2014
Pihak berelasi Related parties
lihat Catatan 40 butir h: see Note 40 point h:
Penyewa ruang perkantoran -
4.483.652.921 Tenants of office space
Jumlah 107.466.780.394
167.964.699.047 Total
Bagian yang direalisasi dalam satu tahun
69.706.001.953 39.317.239.343
Realized within one year
Bagian jangka panjang 37.760.778.441
128.647.459.704 Long-term portion
Pendapatan ditangguhkan, terutama dari penjualan unit apartemen dan ruang perkantoran, merupakan selisih
lebih antara uang yang diterima dengan pengakuan pendapatan berdasarkan persentase penyelesaian
proyek. Deferred income, mainly from sale of apartments unit
and office space, represents excess cash received over the income recognized based on the project’s
percentage of completion.
25. PERPAJAKAN 25. TAXATION
a. Pajak dibayar di muka
a. Prepaid taxes
Pada tanggal 31 Desember 2015 dan 2014, akun ini merupakan pajak dibayar di muka atas beban
sewa masing-masing sebesar Rp 1,85 miliar dan Rp 2,60 miliar.
As of December 31, 2015 and 2014, this account represents prepaid tax of rent expense amounted to
Rp 1.85 billion and Rp 2.60 billion, respectively.
b. Utang pajak
b. Taxes payable
Akun ini terdiri dari: This account consists of:
31 Desember 2015 31 Desember 2014 December 31, 2015
December 31, 2014
Pajak penghasilan: Income taxes:
Pasal 21 23.293.272.651
17.897.132.875 Article 21
Pasal 23 dan 26 18.551.892.446
8.499.816.885 Article 23 and 26
Pasal 25 6.694.079.383
3.927.647.194 Article 25
Pasal 29 94.032.263.045
57.538.743.149 Article 29
Pasal 4 2 140.070.995.782
137.404.078.577 Article 4 2
Pajak Pertambahan Nilai
61.870.787.150 43.248.042.865
Value Added Tax Pajak Bumi Bangunan
21.853.445.861 9.611.964.368
Land and Building Tax Pajak Pembangunan I
16.643.553.778 8.893.169.580
Development Tax I Pajak Pertambahan
Value Added Tax of Luxury Nilai Barang Mewah
10.797.431.823 17.393.221.267
Sales Tax Pajak Hiburan
86.918.118 212.498.328
Entertainment Tax Surat Ketetapan Pajak
Under Payment Kurang Bayar
41.862.241.948 301.254.571
Tax Assessment Letter
Jumlah 435.756.881.985
304.927.569.659 Total
c. Beban pajak final
c. Final income tax
Pada tanggal 31 Desember 2015 dan 2014, akun ini merupakan pajak final atas penjualan tanah dan
bangunan, Penjualan kondotel, town house, rumah dan toko, dan persewaan dan jasa konstruksi
Entitas Anak masing-masing sebesar
Rp 46,39 miliar dan Rp 55,29 miliar. As of December 31, 2015 and 2014, this account
represents final tax income of sale of land and buildings, sales of condotel, town house, residential
and shop houses and rental and construction services a Subsidiary amounted to Rp 46.39 billion
dan Rp 55.29 billion, respectively.
PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 31 Desember 2015 Dan Tahun Yang Berakhir Pada Tanggal Tersebut
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued As of December 31, 2015
And The Year Then Ended Expressed in Rupiah, unless otherwise stated
87
25. PERPAJAKAN lanjutan 25. TAXATION continued
d. Taksiran manfaat beban pajak penghasilan
badan d. Provision for income tax benefit expenses
Akun ini terdiri dari: This account consists of:
2015 2014
Tahun berjalan - Entitas Anak 40.759.063.176
19.526.561.174 Current year - Subsidiaries
Tangguhan - Entitas Anak 22.833.139.888
10.177.969.896 Deferred - Subsidiaries
Tangguhan - Entitas Induk 19.493.510
11.628.239.630 Deferred - the Company
Bersih 17.945.416.798
20.976.830.908 Net
e. Rekonsiliasi pajak penghasilan badan
konsolidasian e. Reconciliation of the consolidated corporate
income tax
Rekonsiliasi antara rugi sebelum taksiran manfaat beban pajak seperti yang disajikan dalam laporan
laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran rugi fiskal Entitas
Induk untuk yang berakhir pada tanggal 31 Desember 2015 dan 2014 adalah sebagai
berikut: A reconciliation between loss before provision for
income tax benefit expenses as shown in the consolidated statement of profit or loss and other
comprehensive income and the estimated fiscal losses of the Company for the year ended
December 31, 2015 and 2014 are as follows:
2015 2014
Laba rugi sebelum taksiran manfaat beban pajak
Profit loss before provision for menurut laporan laba
tax benefit expenses per rugi dan penghasilan
consolidated statement of komprehensif lain
profit or loss and other konsolidasian
706.221.484.448 481.470.628.509
comprehensive income Ditambah dikurangi:
Addition deductions: Laba rugi Entitas Anak
Subsidiaries’ income loss sebelum taksiran
before provision for tax manfaat beban
benefit expenses - pajak - bersih
559.400.695.611 531.718.676.387
net Rugi Entitas Induk sebelum
Loss before provision for tax taksiran manfaat beban
benefit expenses attributable pajak
146.820.788.837 50.248.047.878
to the Company Beda tetap:
Permanent differences: Gaji, upah dan tunjangan
5.724.699.114 9.100.782.576
Salaries, wages and benefit in kinds Representasi dan sumbangan
393.274.890 6.747.582.361
Representation and donations Penghasilan bunga yang
Interest income subjected pajaknya bersifat final
2.410.158.917 2.804.043.078
to final tax Pendapatan bunga
Interest income from time deposito dan jasa giro
47.861.596 88.390.268
deposit and current account Beban pajak dan denda
64.155.754.924 31.464.170
Tax expenses and penalties Dividen
- 283.559.496.255
Dividend Lain-lain
200.300.969 308.262.925
Others Jumlah beda tetap
68.016.009.384 270.263.837.569
Total permanent differences Beda waktu:
Timing differences: Beban penyusutan
77.974.039 2.521.912
Depreciation expense Jumlah beda waktu
77.974.039 2.521.912
Total timing differences Taksiran rugi fiskal sebelum
Estimated fiscal losses before kompensasi rugi fiskal
fiscal losses compensation tahun sebelumnya
78.882.753.492 320.509.363.535
of the previous years