Syndicate Loan - Standard Chartered Bank SCB, Singapore and PT Bank Mandiri
Indonesian language.
PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tahun yang Berakhir pada
Tanggal-tanggal 31 Desember 2016 dan 2015 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain
PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS Years Ended December 31, 2016 and 2015
Expressed in US Dollar, unless Otherwise Stated
69
17. PERPAJAKAN lanjutan 17. TAXATION continued
d. Pajak penghasilan final lanjutan d. Final income tax continued
Perhitungan pajak
penghasilan final
sehubungan dengan pengoperasian kapal Entitas Anak adalah sebagai berikut:
The calculation of the final income tax in connection
with the
operation of
the Subsidiaries is as follows:
2016 2015
Total pendapatan neto Total net revenues per
menurut laporan laba rugi consolidated statements of
komprehensif konsolidasian 130.288.044
141.833.461 comprehensive income
Eliminasi dan penyesuaian 28.161.794
13.987.666 Elimination and adjustments
Pendapatan yang tidak Revenues not subjected
dikenakan pajak final: to final tax of:
Perusahaan 745.000
662.063 The Company
Entitas Anak 25.875.688
36.776.029 Subsidiaries
Pendapatan dari sewa kapal Revenues from vessel rental
dan jasa pengangkutan 131.829.150
118.383.035 and freight services
Pendapatan yang dikenakan Revenue subject to income
PPh Pasal 23 final 5.245.400
- tax article 23 final
Pendapatan yang dikenakan Revenue subject to income
PPh pasal 15 final 126.583.750
118.383.035 tax article 15 final
PPh pasal 15 final sebesar 1,2 1.519.005
1.420.597 Income tax article 15 final at 1.2
PPh pasal 15 final yang Income tax article 15 final
dipotong pada which already withheld in
tahun berjalan 1.392.891
1.129.610 current year
PPh Pasal 15 final yang belum Income tax article 15 final
dipotong 126.114
290.987 not yet withheld
PPh Pasal 15 final yang belum Income tax article 15 final
disetor 27.171
- not yet paid
Utang pajak penghasilan pasal 15 final
153.285 290.987
Income tax article 15 final
Beban pajak final: Final tax expense:
PPh pasal 15 1,2 1.519.005
1.420.597 Article 15 1.2
PPh pasal 23 2 104.908
- Article 23 2
Total 1.623.913
1.420.597 Total
e. Pajak Kini - Tidak Final e. Current Tax - Non Final
Rekonsiliasi antara laba sebelum beban pajak penghasilan menurut laporan laba rugi dan
penghasilan komprehensif lain konsolidasian dengan taksiran laba kena pajak adalah
sebagai berikut: The reconciliation between income before
income tax expense as shown in the consolidated statements of profit or loss and
other comprehensive income and estimated taxable income is as follows:
2016 2015
Laba sebelum beban pajak Income before income tax
penghasilan menurut expense per consolidated
laporan laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 23.767.661
42.402.351 other comprehensive income
Laba sebelum manfaat beban Income before income
pajak penghasilan tax benefit expense of
Entitas Anak 25.647.831
46.759.927 Subsidiaries
Eliminasi dan penyesuaian 5.865.572
4.141.165 Elimination and adjustments
Laba rugi sebelum manfaat Income loss before income
beban pajak penghasilan tax benefit expense
Perusahaan 3.985.402
216.411 of the Company
Indonesian language.
PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tahun yang Berakhir pada
Tanggal-tanggal 31 Desember 2016 dan 2015 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain
PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS Years Ended December 31, 2016 and 2015
Expressed in US Dollar, unless Otherwise Stated
70
17. PERPAJAKAN lanjutan 17. TAXATION continued
e. Pajak Kini - Tidak Final lanjutan e. Current Tax - Non Final continued
2016 2015
Beda temporer: Temporary differences:
Imbalan kerja 29.614
24.990 Employees benefits
Beda tetap: Permanent differences:
Pendapatan bunga 425
8.949 Interest income
Penerimaan dividen 4.022.059
- Dividend received
Rugi selisih kurs -
205.956 Loss on foreign exchange
Lain-lain 116.600
15.161 Others
Beda tetap - neto 3.905.884
212.168 Permanent differences - net
Taksiran laba kena pajak Estimated taxable income
Perusahaan 109.132
20.747 of the Company
Beban pajak kini: Current tax expense:
Perusahaan 20.741
3.824 The Company
Entitas anak 8.147
- Subsidiary
Total 28.888
3.824 Total
Pajak penghasilan dibayar Prepayments of income
dimuka Perusahaan: taxes of the Company:
Pasal 23 8.440
1.400 Article 23
Pasal 25 2.483
2.320 Article 25
Total 10.923
3.720 Total
Taksiran utang pajak Estimated corporate
penghasilan badan: income tax payables:
Perusahaan 9.818
104 The Company
Entitas Anak 6.012
- Subsidiary
Total 15.830
104 Total
Undang-undang No. 36 Tahun 2008 pasal 31E menyatakan bahwa Wajib Pajak dalam negeri
dengan pendapatan
kotor kurang
dari Rp50.000.000.000 akan mendapatkan fasilitas
pajak dalam bentuk pengurangan tarif pajak yang berlaku dari laba kena pajak atas bagian
dari pendapatan kotor sampai sebesar Rp4.800.000.000. Perusahaan menggunakan
fasilitas ini dalam menghitung pajak kini untuk tahun yang berakhir pada tanggal-tanggal
31 Desember 2016 dan 2015. Law No. 36 of 2008 article 31E states that the
taxpayers with gross revenue of less than Rp50,000,000,000 will get the facility in the
form of tax reductions on enacted tax rate of income tax on the taxable portion of gross
revenue amounted to Rp4,800,000,000. The Company utilizes this facility in computing its
current income tax for the years ended December 31, 2016 and 2015.