PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED
KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak
Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013
Dalam Rupiah Penuh For the Period of 9 Nine Months Ended
September 30, 2016 and 2015 Unaudited and For the Years Ended
December 31, 2015, 2014 and 2013 In Full Rupiah
Pada 31 Maret 2016, PT New Ratna Motor, entitas anak, menerima Surat Ketetapan Pajak Lebih Bayar
No.0001640614511 16 atas kelebihan membayar Pajak Penghasilan Pasal 28A Tahun 2014 sebesar
Rp6.526.449.469. Saldo ini telah
diterima Perusahaan pada 28 April 2016.
On March 31, 2016, PT New Ratna Motor, a subsidiary, received Overpayment Tax Letter
No.000164061451116 for overpayment tax Income Tax Article 28A for the year 2014 amounting to
Rp6,526,449,469. This amount was received by the Company on April 28, 2016.
Pada 15 September 2015, PT Nasmoco Karangjati Motor, entitas anak dari PT Nasmoco, menerima
Surat Perintah Membayar Kelebihan pajak SPMKP atas kelebihan membayar Pajak PPh 28A tahun 2014
sebesar Rp72.420.872. Saldo ini telah diterima perusahaan pada 19 September 2015.
On September 15, 2015, PT Nasmoco Karangjati Motor, a subsidiary of PT Nasmoco, received
Overpayment Tax Letter SPMKP for overpayment tax of PPh 28A for the year 2014 amounting to
Rp72,420,872. This amount was received on September 19, 2015.
Pada 31 Maret 2016, PT Nasmoco, entitas anak dari PT New Ratna Motor, menerima Surat Ketetapan
Pajak Lebih Bayar SKPLB No.000194061451116 atas kelebihan membayar Pajak PPh 28A Tahun
2014 sebesar Rp8.643.133.012. Saldo ini telah diterima perusahaan pada 28 April 2016.
On March 31, 2015, PT Nasmoco, a subsidiary of PT New Ratna Motor, received Overpayment Tax
Letter SKPLB
No.000194061451116 for
overpayment tax PPh 28A for the year 2014 amounting to Rp8,643,133,012. This amount was
received on April 28, 2016. Pada 23 Mei 2015, PT Nasmoco Karangjati Motor
NKM, entitas anak dari PT Nasmoco, menerima Surat Perintah Membayar Kelebihan pajak SPMKP
atas kelebihan membayar Pajak Penghasilan Pasal 28A Tahun 2014 sebesar Rp56.479.797 Saldo ini
telah diterima NKM pada 20 Juni 2016. On May 23, 2015, PT Nasmoco Karangjati Motor
NKM, a subsidiary of PT Nasmoco, received Overpayment Tax Letter SPMKP for overpayment of
Income Tax Article 28A for the Year 2014 amounting to Rp56,479,797. This amount was received by NKM
on June 20, 2016. b. Utang Pajak
b. Taxes Payable
30 Sep 2016 31 Des 2015
31 Des 2014 31 Des 2013
Sep 30, 2016 Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
Rp Rp
Rp Rp
Pajak Penghasilan Income Taxes
Perusahaan The Company
Pasal 21 218,245,708
2,449,538,681 4,686,174,124
3,331,527,899 Article 21
Pasal 22 --
Article 22 Pasal 23
5,524,741 555,220,001
600,202,517 38,467,766
Article 23 Pasal 29
-- 7,090,917
56,691,234 3,105,745
Article 29 Sub Total
223,770,449 3,011,849,599
5,343,067,875 3,373,101,410
Sub Total Entitas Anak
Subsidiaries Pasal 21
1,637,376,150 11,049,330,809
8,333,008,756 12,182,552,396
Article 21 Pasal 23
159,336,104 314,834,852
502,083,257 466,857,706
Article 23 Pasal 25
2,768,842,256 1,287,907,587
953,134,744 4,637,732,924
Article 25 Pasal 4 Ayat 2
1,621,587,020 2,433,690,561
624,213,211 1,244,193,887
Article 4 2 Pasal 29
38,247,853,513 1,322,871,910
2,212,121,720 14,224,306,500
Article 29 Sub Total
44,434,995,043 16,408,635,719
12,624,561,688 32,755,643,413
Sub Total
Pajak Pertambahan Nilai Value Added Taxes
Perusahaan --
406,911,177 354,718,065
242,539,793 The Company
Entitas Anak 7,928,896,110
7,152,870,285 15,785,151,279
7,884,426,782 Subsidiaries
Sub Total 7,928,896,110
7,559,781,462 16,139,869,344
8,126,966,575 Sub Total
Total 52,587,661,602
26,980,266,780 34,107,498,907
44,255,711,398 Total
404
PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED
KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak
Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013
Dalam Rupiah Penuh For the Period of 9 Nine Months Ended
September 30, 2016 and 2015 Unaudited and For the Years Ended
December 31, 2015, 2014 and 2013 In Full Rupiah
c. Manfaat Beban Pajak Penghasilan c. Income Tax Benefit Expense
30 Sep 2016 30 Sep 2015
31 Des 2015 31 Des 2014
31 Des 2013 Sep 30, 2016
Tidak Diaudit Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
6 Bulan Month
Sep 30, 2015 12 Bulan
Month 12 Bulan
Month 12 Bulan
Month Unaudited
9 Bulan Month
Rp Rp
Rp Rp
Rp
Pajak Kini Current Tax
Perusahaan --
2,607,286,511 930,692,298
964,669,218 908,762,587
The Company Entitas Anak
66,207,378,276 32,322,157,165
39,235,643,430 45,324,933,656
79,791,649,314 Subsidiaries
Sub Total 66,207,378,276
34,929,443,676 40,166,335,728
46,289,602,874 80,700,411,901
Sub Total Pajak Tangguhan
Deferred Tax Perusahaan
17,133,527 16,663,723
22,218,297 21,064,004
9,290,050 The Company
Entitas Anak 5,897,190,843
1,386,431,328 3,092,209,387
2,463,842,614 389,421,054
Subsidiaries Sub Total
5,914,324,370 1,403,095,051
3,114,427,684 2,442,778,610
380,131,004 Sub Total
Total 60,293,053,906
33,526,348,625 37,051,908,044
43,846,824,264 81,080,542,905
Total
Rekonsiliasi antara laba sebelum beban pajak penghasilan yang disajikan dalam laporan laba rugi
dan penghasilan komprehensif lain konsolidasian dan laba fiskal untuk periode-periode yang berakhir pada
tanggal 30 September 2016, 31 Desember 2015, 2014 dan 2013, adalah sebagai berikut:
Reconciliation between gain before income tax expense presented in the consolidated interim
statement of profit or loss and other comprehensive income and fiscal income for the periods ended
September 30, 2016, December 31, 2015, 2014 and 2013 are as follows:
30 Sep 2016 30 Sep 2015
31 Des 2015 31 Des 2014
31 Des 2013 Sep 30, 2016
Sep 30, 2015 Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
9 Bulan Month
Disajikan Kembali Disajikan Kembali
Disajikan Kembali Disajikan Kembali
Restated Restated
Restated Restated
Tidak Diaudit 12 Bulan
Month 12 Bulan
Month 12 Bulan
Month Unaudited
Catatan 41 Catatan 41
Catatan 41 9 Bulan
Month Note 41
Note 41 Note 41
Catatan 41 Note 41
Rp Rp
Rp Rp
Rp
Laba Sebelum Pajak Menurut Profit Before Tax per Consolidated
Laporan Laba Rugi dan Penghasilan Statements of Profit or Loss
Komprehensif lain 248,627,026,794 142,598,592,742 169,863,836,431 203,936,538,996 329,722,397,416
Less Dikurangi
Profit of Subsidiaries Before Income Tax Laba Entitas Anak Sebelum Beban Pajak
Penghasilan 324,706,395,000 193,447,306,000 278,070,360,000 240,726,992,000 356,697,273,708
Elimination Eliminasi
87,897,573,655 53,414,579,068 149,227,678,000 81,388,203,661 56,210,215,026 Income Before Tax of the Parent Company
Laba Sebelum Pajak Perusahaan Induk 11,818,205,449 2,565,865,810 41,021,154,431 44,597,750,657 29,235,338,733
Income Before Tax of the Parent Company Perbedaan Waktu
Temporary Difference on Provision for Cadangan Kesejahteraan Karyawan
68,534,107 68,903,015 91,870,686 79,157,212 37,160,199 Allowance for Post-employment Benefits
Total Perbedaan Waktu 68,534,107 68,903,015 91,870,686 79,157,212 37,160,199
Total Temporary Difference Perbedaan Tetap
Permanent Difference Rugi Pelepasan Investasi Asosiasi
6,097,281,694 --
-- --
-- Loss on disposal investment in associated
Pendapatan Dividen 17,820,000,000
-- 37,600,000,000
38,750,000,000 20,250,000,000
Dividend Income Cadangan Penurunan Nilai Piutang
9,380,500,000 --
-- --
Provision for Impairment of Account Receivables Beban Pajak
1,566,582,212 1,230,964,357 1,641,285,809 1,447,272,476 174,233,335 Tax Expenses
Natura 310,390,771
-- --
-- Natura
Pengobatan Karyawan -- 41,823,809 55,765,079 205,142,403 422,393,239
Medical for Employee Jamuan
26,273,196 6,139,381 8,185,841 5,217,104 8,329,110 Representation
Penghasilan Bunga 839,253,048 601,978,028 802,637,371 177,343,779 1,435,736,186
Interest Income Penghasilan yang Dikenakan Pajak Final
2,092,428,000 1,324,500,000 1,766,000,000 2,296,100,000 1,834,204,000 Revenue Already Subjected to Final Tax
Lain-lain 1,057,583,191 9,297,812,000 1,297,289,454 861,378,000 2,483,056,000
Others Total Perbedaan Tetap
16,622,799,754 8,650,261,518 37,166,111,188 40,427,189,797 25,398,040,502 Total Permanent Difference
Laba kena pajak Perusahaan 4,736,060,198 11,285,030,343 3,946,913,929 4,091,403,648 3,874,458,430
Taxable income of the Company
Penghasilan Kena Pajak Perusahaan - Rounded - Net - Taxable Income
Bersih- Dibulatkan 4,736,060,000
11,285,030,000 3,946,913,000
4,091,403,000 3,874,458,000
of the Company
Perhitungan Pajak PPh 29 dengan Tarif 12,5 --
213,970,989 56,035,951 58,181,605 54,809,737
Tax Calculation PPh 29 with rates 12.5 Perhitungan Pajak PPh 29 dengan Tarif 25
-- 2,393,315,522
874,656,347 906,487,613 853,952,850 Tax Calculation PPh 29 with rates 25
Total Pajak Kini --
2,607,286,511 930,692,298 964,669,218 908,762,587
Total Current Tax Beban Pajak Kini
Current Tax Expense Perusahaan
-- 2,607,286,511
930,692,298 964,669,218 908,762,587 Parent Company
Sub Total --
2,607,286,511 930,692,298 964,669,218 908,762,587
Sub Total
405