Uang Muka Lain-lain Diterima dan Setoran Jaminan

PT PURADELTA LESTARI Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2015 dan 2014 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT PURADELTA LESTARI Tbk AND ITS SUBSIDIARY Notes to Consolidated Financial Statements For the Years Ended December 31, 2015 and 2014 Figures are Presented in Rupiah, unless Otherwise Stated - 51 - b. Pajak Kini b. Current Tax Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax per consolidated statements of profit or loss and other comprehensive income and taxable income is as follows: Disajikan kembali As restated 2015 2014 Profit before income tax per Laba sebelum pajak penghasilan menurut consolidated statements of laporan laba rugi dan penghasilan profit or loss and other komprehensif lain konsolidasian 1.380.697.317.834 970.805.056.049 comprehensive income Laba sebelum pajak Profit before tax entitas anak 282.029.703.856 456.270.565.468 of the subsidiary Penyesuaian eliminasi 1.996.742.407 630.569.622 Adjustment due to elimination Penyesuaian pendapatan bersih yang Net income already telah dikenakan pajak final 1.051.668.093.633 551.655.107.125 subjected to final tax Beban pajak final 83.716.776.768 41.936.261.941 Final tax expenses Laba sebelum pajak penghasilan Profit before income tax of Perusahaan 128.719.554.706 4.185.075.775 the Company Perbedaan temporer: Temporary differences: Penyusutan fiskal 2.417.440.018 2.014.452.606 Fiscal depreciation Depreciation of property, plant Penyusutan aset tetap 2.919.058.096 2.353.010.077 and equipment Imbalan kerja jangka panjang 2.206.568.829 1.120.304.960 Long-term employee benefits Jumlah - bersih 2.708.186.907 1.458.862.431 Subtotal -net Perbedaan tetap: Permanent differences: Pajak penghasilan karyawan yang ditanggung 3.059.981.762 1.970.086.933 Employee income tax Beban sewa dan jasa Rental and service charge pelayanan apartemen 2.052.933.582 1.543.438.727 of apartment Iuran keanggotaan 36.851.981 10.000.000 Membership charges Jamuan dan sumbangan 5.469.189.495 7.639.115.750 Entertainment and donation Pendapatan bunga 18.413.671.388 24.595.210.061 Interest income Beban pendapatan lain-lain 82.673.466.312 25.753.147.949 Other income expenses Jumlah - bersih 90.468.180.880 12.320.579.298 Subtotal -net Laba kena pajak Perusahaan 40.959.560.733 17.964.517.504 Taxable income of the Company Perhitungan beban dan utang pajak kini adalah sebagai berikut: The current tax expense and payable are computed as follows: 2015 2014 Beban pajak kini Current tax expense Perusahaan 10.239.890.000 4.491.129.250 The Company Entitas anak 2.249.192.500 1.746.513.750 Subsidiary Jumlah beban pajak kini 12.489.082.500 6.237.643.000 Total current tax expense Dikurangi pembayaran pajak dimuka: Less prepaid taxes: Perusahaan 6.138.325.663 2.859.815.227 The Company Entitas anak 1.748.532.047 767.264.713 Subsidiary Jumlah 7.886.857.710 3.627.079.940 Subtotal Utang pajak 4.602.224.790 2.610.563.060 Tax payable