PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 538 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2015
Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2015
Expressed in millions of Rupiah, unless otherwise stated
17. PERPAJAKAN lanjutan
17. TAXATION continued
a. Beban pajak penghasilan lanjutan
a. Income tax expense continued
Akumulasi rugi pajak adalah sebagai berikut: The cumulative tax loss carryforwards is as
follows:
2015 2014
2013
Perusahaan -
- 149,649
Company Entitas anak
1,871,534 1,103,879
653,255 Subsidiaries
1,871,534 1,103,879
802,904 Rekonsiliasi antara beban pajak penghasilan
dan hasil perkalian laba Perusahaan sebelum pajak penghasilan dengan tarif pajak yang
berlaku adalah sebagai berikut: A reconciliation between income tax expense
and the profit before income tax of the Company multiplied by the applicable tax
rate is as follows:
2015 2014
2013
Laba Perusahaan sebelum Profit before income
pajak penghasilan 1,569,713
2,454,731 1,369,393
tax of the Company Pajak dihitung pada tarif
Tax calculated at pajak yang berlaku
392,428 613,682
342,348 applicable rate
Penghasilan bukan obyek pajak
380,727 522,143
377,486 Income not subject to tax
Penghasilan kena pajak final 2,654
3,528 2,850
Income subject to final tax Beban yang tidak dapat
dikurangkan 5,717
3,859 5,206
Non deductible expenses Penyesuaian aset pajak
Adjustment of deferred tax tangguhan - rugi fiskal
- 6,189
- assets - tax loss
Penyesuaian liabilitas pajak Adjustment of deferred tax
tangguhan - aset tetap -
371 -
liabilities - fixed assets Pajak tangguhan yang
Previously unrecognised sebelumnya tidak diakui
- -
120 deferred tax
Bebanmanfaat pajak Income tax expensebenefit
penghasilan Perusahaan 14,764
98,430 32,902
of the Company Beban pajak penghasilan
Income tax expense entitas anak
465,065 961,335
727,631 of subsidiaries
Beban pajak penghasilan 479,829
1,059,765 694,729
Income tax expense
b. Utang pajak
b. Taxes payable
2015 2014
2013 Perusahaan
Company
Pajak penghasilan: Income taxes:
Pasal 21 25,240
37,756 28,930
Article 21 Pasal 22
12 9
- Article 22
Pasal 23 dan 42 1,908
3,081 2,670
Articles 23 and 42 Pasal 26
1,379 687
184 Article 26
28,539 41,533
31,784
PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 539 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2015
Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2015
Expressed in millions of Rupiah, unless otherwise stated
17. PERPAJAKAN lanjutan
17. TAXATION continued
b. Utang pajak lanjutan
b. Taxes payable continued
2015 2014
2013 Entitas anak
Subsidiaries
Pajak penghasilan: Income taxes:
Pasal 21 21,431
27,535 21,530
Article 21 Pasal 22
1,198 457
387 Article 22
Pasal 23 dan 42 3,901
18,500 12,779
Articles 23 and 42 Pasal 25
9,050 57,232
59,186 Article 25
Pasal 26 96
242 42
Article 26 Pasal 29
95,023 283,554
132,115 Article 29
Pajak Pertambahan Nilai, bersih
6,695 13,490
59,640 Value Added Tax, net
Pajak Bumi dan Bangunan 149
115 -
Land and Building Tax 137,543
401,125 285,679
166,082 442,658
317,463 Utanglebih
bayar pajak
penghasilan dihitung sebagai berikut:
Income tax
payableoverpayment was
calculated as follows:
2015 2014
2013
Beban pajak penghasilan Income tax expense
kini - Perusahaan 15,257
64,023 -
of the Company - current Pajak penghasilan dibayar
Prepayments of income taxes dimuka - Perusahaan:
of the Company: Pasal 23
131,746 140,554
89,266 Article 23
Corporate income tax Lebih bayar pajak
overpayment of penghasilan Perusahaan
116,489 76,531
89,266 the Company
Beban pajak penghasilan Income tax expense of
kini - entitas anak 550,756
990,165 763,348
subsidiaries - current Pajak penghasilan dibayar
Prepayments of income taxes dimuka - entitas anak:
of subsidiaries: Pasal 22
1,650 2,201
217 Article 22
Pasal 23 24,254
31,148 20,883
Article 23 Pasal 25
429,829 673,262
610,133 Article 25
Jumlah 455,733
706,611 631,233
Total Utang pajak penghasilan
Corporate income tax entitas anak
95,023 283,554
132,115 payable of subsidiaries
