PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 573 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 1 JANUARY 2014
Expressed in millions Rupiah,
unless otherwise stated 33. PERPAJAKAN
lanjutan
33. TAXATION continued b. Utang pajak
lanjutan b. Taxes payable continued
2015 2014
Entitas anak
Subsidiaries Pajak Penghasilan:
Corporate Income Taxes
Pasal 2529 9,095
12,937 Article 2529
Pajak lain-lain Other taxes
Pajak final 21
634 Final income tax
Pasal 23 5,169
69 Article 23
Pasal 21 3,057
3,726 Article 21
PPN -
4,981 VAT
Sub jumlah 17,342
22,347 Sub total
Jumlah 393,177
616,995 Total
Konsolidasi Consolidated
Pajak penghasilan Corporate income tax
Pasal 2529 82,255
489,574 Article 2529
Pajak lain-lain Other taxes
PPN 257,483
95,653 VAT
Pajak final 11,275
10,663 Final income tax
Pasal 21 31,858
19,014 Article 21
Pasal 22 2,584
- Article 22
Pasal 23 7,722
2,021 Article 23
Pasal 26 -
70 Article 26
Jumlah 393,177
616,995 Total
c. Beban pajak penghasilan c. Income tax expense
2015 2014
Perusahaan The Company
Kini 598,536
1,027,290 Current
Tangguhan 58,927
70,842 Deferred
Sub jumlah 657,463
956,448 Sub total
Entitas anak Subsidiaries
Kini 47,872
38,595 Current
Tangguhan 4,078
977 Deferred
Sub jumlah 43,794
37,618 Sub total
Konsolidasian Consolidated
Kini 646,408
1,065,885 Current
Tangguhan 54,849
71,819 Deferred
Jumlah 701,257
994,066 Total
Disajikan kembali Catatan 3 As restated Note 3
PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 574 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 1 JANUARY 2014
Expressed in millions Rupiah,
unless otherwise stated 33. PERPAJAKAN
lanjutan
33. TAXATION continued c. Beban pajak penghasilan lanjutan
c. Income tax expense continued
Rekonsiliasi antara beban pajak penghasilan dengan hasil perkalian laba akuntansi sebelum
pajak penghasilan Grup dan tarif pajak yang berlaku adalah sebagai berikut:
The reconciliation between income tax expense and the theoretical tax amount on the Groups
profit before income tax is as follows:
2015 2014
Laba sebelum pajak Profit before income
penghasilan - konsolidasi 2,835,752
3,586,986 tax - consolidation
Pajak penghasilan dihitung Tax calculated at effective
dengan tarif pajak efektif 708,938
896,747 tax rates
Beban yang tidak dapat dikurangkan untuk keperluan pajak
78,900 89,676
Non-deductible expenses Penghasilan bukan objek pajak
4,299 14,632
Non-taxable income Pendapatan yang
dikenakan pajak final 64,347
14,457 Income subject to final tax
Penyesuaian pajak tahun sebelumnya 17,935
36,732 Prior year adjustment
Beban pajak Consolidated corporate
penghasilan konsolidasi 701,257
994,066 income tax expense
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian
dengan taksiran laba kena pajak Perusahaan adalah sebagai berikut:
Reconciliation between income before tax as per consolidated of statements comprehensive
income with estimated taxable income of the Company is as follows:
2015 2014
Consolidated income before Laba sebelum pajak
Profit before income penghasilan - konsolidasi
2,835,752 3,586,987
tax - consolidation Eliminasi konsolidasi
19,412 63,462
Consolidation elimination 2,855,164
3,650,449 Dikurangi:
Less: Laba sebelum pajak - entitas anak
178,887 101,358
Subsidiaries income before tax Laba sebelum pajak - Perusahaan
2,676,277 3,549,091
Company income before tax
Perbedaan Temporer: Temporary Differences:
Imbalan kerja jangka panjang 163,548
76,884 Long-term employee benefit
Provision for impairment Provisi atas penurunan nilai piutang
22,613 283,471
of trade receivable Provisi atas persediaan
1,421 28,806
Provision for decline in inventories Pembayaran imbalan kerja
Payment of long-term jangka panjang
200,576 56,003
employee benefit Penyusutan dan amortisasi
234,007 40,344
Depreciations and amortisations Keuntungankerugian
belum direalisasi -
19,140 Unrealised gainloss
Pemeliharaan 49,233
- Turn around
Perbedaan tetap: Permanent differences:
Biaya umum 62,655
80,640 General expenses
Kesejahteraan karyawan 147,418
53,239 Employee welfare
Biaya bunga 10,054
30,445 Interest expense
Pajak dan kontribusi 7,266
2,110 Tax and contribution
Aset yang tidak dapat disusutkan menurut fiskal
6,393 16,991
Non-depreciable asset Biaya administrasi
759 643
Administrative expenses Biaya sarana umum
695 8,983
Public facilities expenses Pendapatan sewa tanah
Rental Income from land dan bangunan
55,008 22,057
and building Penghasilan yang pajaknya
Income already subjected bersifat final
35,668 35,771
to final tax Pemeliharaan bangunan dan sarana
19,275 35,800
Building and facilities maintanance Pendapatan dividen
17,196 58,530
Dividend income Penyusutan sewa guna usaha
- 2,649
Lease depreciation Lainnya
132,541 171,253
Others Laba kena pajak - Perusahaan
2,394,145 4,109,160
Taxable income - The Company
