UTANG USAHA TRADE PAYABLES PERPAJAKAN TAXATION

PT Gudang Garam Tbk 27

11. UTANG USAHA

11. TRADE PAYABLES

Utang usaha terutama berasal dari pembelian bahan bakupembantu. Trade payables are mainly originated from purchase of rawsupplementary materials. 30 Juni 31 Desember June December 2017 2016 Utang usaha pada pihak ketiga 1,127,736 1,091,412 Trade payables to third parties Utang usaha pada pihak berelasi Catatan 26 18,903 26,545 Trade payables to related parties Note 26 1,146,639 1,117,957 Lihat Catatan 28 untuk rincian saldo dalam valuta asing. See Note 28 for details of balances in foreign currencies.

12. PERPAJAKAN

12. TAXATION

a. Utang pajak terdiri dari: a. Taxes payable consist of: 30 Juni 31 Desember June December 2017 2016 Perseroan: Company: Pajak Penghasilan Badan 171,809 270,215 Corporate Income Tax Pajak lainnya: Other taxes: Pasal 21 31,918 20,180 Article 21 Pasal 2326 7,790 6,387 Article 2326 Pasal 22 268 - Article 22 211,785 296,782 Entitas anak: Subsidiaries: Pajak Penghasilan Badan 12,517 5,193 Corporate Income Tax Pajak lainnya 12,562 6,877 Other taxes 25,079 12,070 236,864 308,852 b. Komponen beban penghasilan pajak adalah sebagai berikut: b. The components of income tax expense benefit are as follows: 30 Juni 30 Juni June June 2017 2016 Perseroan: Company: Kini 987,201 943,491 Current Tangguhan 76,462 20,620 Deferred 1,063,663 964,111 Entitas anak: Subsidiaries: Kini 24,810 15,366 Current Tangguhan 239 33,943 Deferred 24,571 18,577 Konsolidasi: Consolidated: Kini 1,012,011 958,857 Current Tangguhan 76,223 13,323 Deferred 1,088,234 945,534 PT Gudang Garam Tbk 28 c. Rekonsiliasi antara laba akuntansi konsolidasian sebelum pajak penghasilan dikalikan tarif pajak yang berlaku dengan beban pajak adalah sebagai berikut: c. The reconciliation between the consolidated accounting profit before income tax multiplied by the enacted tax rate and income tax expense is as follows: 30 Juni 30 Juni June June 2017 2016 Laba akuntansi konsolidasian sebelum Consolidated accounting profit before pajak penghasilan 4,213,368 3,817,542 income tax Tarif pajak yang berlaku 25 25 Enacted tax rate 1,053,342 954,386 Pengaruh pajak dari perbedaan permanen: Tax effect of permanent differences: Perseroan 13,975 13,982 Company Entitas anak 20,917 5,130 Subsidiaries 34,892 8,852 Beban pajak penghasilan 1,088,234 945,534 Income tax expense d. Rekonsiliasi fiskal Perseroan adalah sebagai berikut: d. The Company’s fiscal reconciliation is as follows: 30 Juni 30 Juni June June 2017 2016 Laba konsolidasian sebelum pajak penghasilan 4,213,368 3,817,542 Consolidated profit before income tax Laba sebelum pajak penghasilan entitas anak 14,616 94,827 Subsidiaries profit before income tax Eliminasi transaksi dengan entitas anak 152,438 5,842 Elimination of transactions with subsidiaries 4,046,314 3,906,527 Koreksi fiskal: Fiscal corrections: Liabilitas imbalan kerja 33,351 39,576 Post-employment benefits liabilities Laba penjualan aset tetap 650 80 Gain on sale of fixed assets Penyusutan aset tetap 182,019 112,602 Depreciation of fixed assets Sumbangan 44,046 9,147 Donations Pendapatan bunga dan sewa 13,325 100,833 Interest and rental income Lainnya 19,788 32,227 Others Laba kena pajak Perseroan 3,948,805 3,773,962 Taxable profit of the Company e. Perhitungan beban pajak kini dan utang pajak penghasilan adalah sebagai berikut: e. The calculation of current tax expense and income tax liabilities are as follows: 30 Juni 31 Desember June December 2017 2016 Laba kena pajak Perseroan 3,948,805 8,740,112 Taxable profit of the Company Tarif pajak yang berlaku 25 25 Enacted tax rate Beban pajak kini Perseroan 987,201 2,185,028 Current tax expense of the Company Pajak dibayar dimuka Perseroan: Prepaid income taxes of the Company: PPh pasal 22 47,969 123,203 Income tax article 22 PPh pasal 23 35 117 Income tax article 23 PPh pasal 25 955,854 1,791,493 Income tax article 25 1,003,858 1,914,813 Pajak Penghasilan Badan lebih bayar pasal 28a Overpayment of Corporate Income Tax article 28a Utang Pajak Penghasilan Badan pasal 29 Corporate Income Tax payables article 29 Perseroan 16,657 270,215 of the Company PT Gudang Garam Tbk 29 f. Perbedaan temporer yang membentuk bagian signifikan dari aset dan liabilitas pajak tangguhan per 30 Juni 2017 dan 31 Desember 2016, adalah sebagai berikut: f. The items that give rise to significant portions of the deferred tax assets and liabilities as of 30 June 2017 and 31 December 2016 are as follows: 30 Juni 31 Desember June December 2017 2016 Aset pajak tangguhan entitas anak, bersih 128,746 128,507 Deferred tax assets of subsidiaries, net Aset liabilitas pajak tangguhan Perseroan: Deferred tax asset liability of the Company: Laba belum terealisasi dalam persediaan 180,675 218,785 Unrealized profits in inventories Liabilitas imbalan kerja 245,989 237,651 Post-employment benefits liabilities Aset tetap 874,576 827,887 Fixed assets Liabilitas pajak tangguhan Perseroan, bersih 447,912 371,451 Deferred tax liabilities of the Company, net Liabilitas pajak tangguhan entitas anak, bersih - - Deferred tax liabilities of subsidiaries, net 447,912 371,451 g. Sesuai peraturan perpajakan di Indonesia, Perseroan dan entitas anak melaporkanmenyetorkan pajak untuk setiap perusahaan sebagai suatu badan hukum yang terpisah berdasarkan sistem self-a ssessment . Fiskus dapat menetapkan atau mengubah pajak-pajak tersebut dalam batas waktu yang ditentukan sesuai dengan ketentuan yang berlaku. g. Under the taxation laws of Indonesia, the Company and subsidiaries submitpay individual company tax returns on the basis of self-assessment. The tax authorities may assess or amend taxes within the statute of limitations, under prevailing regulations.

13. UTANG CUKAI, PPN DAN PAJAK ROKOK