PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Halaman 5103 Page CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2016 AND 2015
Expressed in US Dollar, unless otherwise stated
22. PERPAJAKAN lanjutan 22. TAXATION continued
c. Beban pajak lanjutan
c. Tax expense continued
31 Desember 31 Desember
December December
2016 2015
Estimasi laba kena pajak Perusahaan Estimated taxable income - the Company
dari halaman sebelumnya 369,990,174
567,065,385 from previous page
Current tax expense - Beban pajak kini - Perusahaan
73,998,035 113,413,077
the Company Dikurangi pembayaran pajak
Less prepaid taxes di muka - Perusahaan
- Company Pasal 23
7,496,504 3,303,785
Article 23 Pasal 25
69,118,993 125,585,848
Article 25 Lebih bayar pajak
Overpayment of corporate penghasilan badan - Perusahaan
2,617,462 15,476,556
income tax - Company Lebih bayar pajak
Overpayment of corporate penghasilan badan - entitas anak
2,685,974 989,556
income tax - subsidiaries Lebih bayar pajak penghasilan badan
Overpayment of corporate income tahun sebelumnya - konsolidasi
15,476,556 -
taxes - consolidated Lebih bayar pajak
Overpayment of corporate penghasilan badan - konsolidasian
20,779,992 16,466,112
income tax - consolidated
Berdasarkan Peraturan Pemerintah No. 81 tahun 2007 “PP 812007”, tanggal
28 Desember 2007, tentang Penurunan Tarif Pajak
Penghasilan bagi Wajib Pajak Badan Dalam Negeri yang Berbentuk Perseroan Terbuka
yang berlaku efektif tanggal 1 Januari 2008 dan Peraturan
Menteri Keuangan
No. 238PMK.032008 tanggal 30 Desember 2008
tentang Tata
Cara Pelaksanaan
dan Pengawasan Pemberian Penurunan Tarif Bagi
Wajib Pajak
Badan Dalam
Negeri yang
berbentuk Perseroan
Terbuka, perseroan
terbuka dalam negeri di Indonesia dapat memperoleh penurunan tarif Pajak Penghasilan
sebesar 5 lebih rendah dari tarif tertinggi Pajak Penghasilan sebagaimana diatur dalam
Pasal 17 ayat 1b
Undang-undang Pajak Penghasilan, dengan memenuhi kriteria-kriteria
yang ditentukan, yaitu perseroan yang saham atau efek bersifat ekuitas lainnya tercatat di
Bursa Efek Indonesia yang jumlah kepemilikan saham
publiknya 40
atau lebih
dari keseluruhan saham yang disetor dan saham
tersebut dimiliki paling sedikit oleh 300 pihak, masing-masing pihak hanya boleh memiliki
saham kurang dari 5 dari keseluruhan saham yang disetor.
Based on Government Regulation No. 812007 “Gov. Reg. 812007”, dated December 28,
2007, on regarding Reduction of the Rate of Income Tax on Resident Corporate Taxpayers
in the Form of Publicly-listed Companies which became effective on January 1, 2008 and
Ministry of Finance Rule No. 238PMK.032008 dated December 30, 2008 regarding the
Guidelines
on the
Implementation and
Supervision on
the Tariff
Reduction for
Domestic Tax Payers in the Form of Publicly- listed
Companies, resident
publicly-listed companies
in Indonesia
can obtain
the reduced income tax rate of 5 lower than the
highest income tax rate under Article 17 paragraph 1b of the Income Tax Law, if they
meet the prescribed criterias, which are companies whose shares or other equity
instruments are listed in the Indonesia Stock Exchange, whose shares owned by the public
is 40 or more of the total paid shares and such shares are owned by at least 300 parties,
each party owning less than 5 of the total paid up shares.
Pada tanggal 5 Januari 2017 dan 5 Januari 2016, Perusahaan telah mendapatkan surat
keterangan dari Biro Administrasi Efek atas pemenuhan kriteria-kriteria di atas untuk tahun
2016 dan 2015. As of January 5, 2017 and January 5, 2016,
the Company has obtained the notification letter from Securities Administration Agency
regarding the fulfillment of such criterias for the year 2016 and 2015.
PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Halaman 5104 Page CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2016 AND 2015
Expressed in US Dollar, unless otherwise stated
22. PERPAJAKAN lanjutan 22. TAXATION continued
d. Pajak tangguhan
d. Deferred tax
Pengaruh pajak atas beda temporer yang signifikan antara pelaporan komersial dan pajak
adalah sebagai berikut: The
tax effects
of significant
temporary differences
between commercial
and tax
reporting are as follows:
Dibebankan Dibebankan
dikreditkan dikreditkan
pada laporan pada
laba-rugi penghasilan
konsolidasian komprehensif
Charged lainCharged
credited to credited to
1 Januari consolidated
other 31 Desember
January statements of
comprehensive December
2016 profit or loss
income 2016
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Imbalan pascakerja Post-employment and
dan jangka panjang lainnya 17,828,815
2,096,288 915,226
16,647,753 other long-term benefits
Gaji dan bonus 7,716,754
1,704,120 -
6,012,634 Salaries and bonus
Cadangan kerugian Allowance for
penurunan nilai 4,667,999
2,164,233 -
6,832,232 impairment losses
Cadangan kerugian Allowance for
penurunan nilai persediaan 119,264
23,853 -
95,411 inventory obsolence
Penyisihan aset pajak Allowance for deferred
tangguhan 4,787,263
2,140,380 -
6,927,643 tax assets
Aset pajak tangguhan 25,545,569
3,800,408 915,226
22,660,387 Deferred tax assets
Entitas anak Subsidiaries
PGASKOM PGASKOM
Aset pajak tangguhan Deferred tax assets
Gaji dan bonus 43,466
210,667 -
254,133 Salaries and bonus
Imbalan pascakerja Post-employment and
dan jangka panjang lainnya 62,775
481,002 482,198
61,579 other long-term benefits
Cadangan kerugian Allowance for
penurunan nilai persediaan 10,212
13,800 -
24,012 inventory obsolence
Aset tetap 10,205
89,290 -
99,495 Fixed assets
Aset pajak tangguhan 106,248
616,179 482,198
240,229 Deferred tax assets
PGASSOL PGASSOL
Aset pajak tangguhan Deferred tax assets
Aset tetap 174,745
90,567 -
84,178 Fixed assets
Gaji dan bonus 673,983
565,637 -
1,239,620 Salaries and bonus
Imbalan pascakerja Post-employment and
dan jangka panjang lainnya 79,500
388,899 386,248
82,151 other long-term benefits
Aset pajak tangguhan 928,228
863,969 386,248
1,405,949 Deferred tax assets
GEI GEI
Aset pajak tangguhan Deferred tax assets
Gaji dan bonus 166,638
42,563 -
124,075 Salaries and bonus
Imbalan pascakerja Post-employment and
dan jangka panjang lainnya 26,212
33,634 7,829
67,675 other long-term benefits
Cadangan kerugian Allowance for
penurunan nilai persediaan 13,422
11,965 -
25,387 inventory obsolence
Aset pajak tangguhan 206,272
3,036 7,829
217,137 Deferred tax assets
PLI PLI
Aset pajak tangguhan Deferred tax assets
Rugi fiskal 27,656,255
2,016,643 -
25,639,612 Fiscal loss
Biaya akresi 201,466
1,256,598 -
1,458,064 Acretion cost
Aset tetap 235,490
2,638,752 -
2,874,242 Fixed assets
Imbalan pascakerja Post-employment and
dan jangka panjang lainnya 11,408
72,023 210
83,641 other long-term benefits
Aset pajak tangguhan 27,633,639
3,326,774 210
24,307,075 Deferred tax assets
PGN Property dan PGN Property and
entitas anaknya its subsidiary
Aset pajak tangguhan Deferred tax assets
Gaji dan bonus -
375,047 -
375,047 Salaries and bonus
Aset tetap -
124,772 -
124,772 Fixed assets
Aset pajak tangguhan -
499,819 -
499,819 Deferred tax assets
Liabilitas pajak tangguhan Deferred tax liabilities
Implementasi akuntansi Implementation of
sewa pembiayaan 2,697,762
2,052,528 -
645,234 finance lease accounting
Aset tetap -
64,233 -
64,233 Fixed assets
Gaji dan bonus -
163,805 -
163,805 Salaries and bonus
Liabilitas pajak tangguhan 2,697,762
2,152,100 -
545,662 Deferred tax liabilities
