Pajak penghasilan - kini Income tax - current
herein are in the Indonesian language.
PT TRIKOMSEL OKE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN lanjutan Untuk Periode Enam Bulan yang berakhir pada
Tanggal-tanggal 30 Juni 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT TRIKOMSEL OKE Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS continued for the Six-month Periods Ended
June 30, 2016 Expressed in Rupiah, unless otherwise stated
57
16. PERPAJAKAN lanjutan 16. TAXATION continued
e. Pajak Tangguhan e. Deferred Tax
Rincian beban manfaat pajak penghasilan tangguhan pada tanggal 3 Juni 2016 dan 2015 adalah sebagai
berikut: The details of the deferred income tax expense
benefit as of June , 2016 and 2015 are as follows:
2016 2015
Penyisihan penurunan nilai piutang -
48.752.376.478 Provision for impairment of receivables
Rugi derivatif yang belum terealisasi -
26.426.456.524 Unrealized gain on derivative
Penyusutan aset tetap -
472.551.846 Depreciation of fixed assets
Penyisihan penurunan nilai persediaan -
11.890.840.963 Provision for decline in value of inventories
Imbalan kerja -
1.822.979.214 Employee benefits
Biaya masih harus dibayar -
- Accrued expenses
Lain-lain -
- Others
Jumlah -
61.937.564.671 Total
Rincian aset pajak penghasilan tangguhan pada tanggal 30 Juni 2016 dan 2015 adalah sebagai berikut:
The details of the deferred tax assets as of June 30, 2016 and 2014 are as follows:
2016 2015
Penyisihan penurunan nilai piutang -
67.221.753.040 Provision for impairment of receivables
Liabilitas derivatif 72.963.177.664
66.794.468.751 Derivative liabilities
Imbalan kerja 4.026.964.725
6.344.447.155 Employee benefits
Penyisihan penurunan nilai persediaan -
5.333.775.622 Provision for decline in value of inventories
Biaya masih harus dibayar 500.560.235
780.497.889 Accrued expenses
Selisih kurs karena penjabaran Difference in foreign currency translation
laporan keuangan -
6.836.539.563 of financial statements
Aset tetap 1.056.456.700
1.794.739.101 Fixed assets
Lain-lain 234.610.344
314.170.210 Others
Jumlah 76.668.856.268
138.157.834.003 Total
f. Surat Ketetapan Pajak f. Tax Assessment Letter
Pada tanggal 11 April 2013, PCD menerima Surat Ketetapan Pajak Kurang Bayar “SKPKB” dari
Direktorat Jenderal Pajak“DJP” atas pajak penghasilan pasal 23, pasal 4 2 tahun 2011 sebesar
Rp334.969.145, pajak penghasilan badan tahun 2011 sebesar Rp19.122.139 dan pajak pertambahan nilai
tahun 2011 sebesar Rp4.182.639.959. PCD juga
menerima Surat Tagihan Pajak “STP” pajak penghasilan
pasal 21
tahun 2011
sebesar Rp2.382.355. PCD mengajukan surat keberatan pada
tanggal 2 Juli 2013 atas surat ketetapan pajak tersebut. DJP telah mengabulkan sebagian keberatan
PCD. Pada tanggal 19 Juli 2014, PCD melunasi kurang bayar tersebut sebesar Rp3.129.778.577 dan
dicatat sebagai bagian dari “Beban Umum dan Administrasi -
Denda Pajak” dalam laporan laba rugi komprehensif konsolidasian untuk tahun yang berakhir
pada tanggal 31 Desember 2014. On April 11, 2013, PCD has received Letter of Tax
Underpayment “SKPKB“ from Directorate General of Taxes “DGT” for income tax article 23, article 4 2 for
2011 amounting to Rp334,969,145, corporate income tax for 2011 amounting to Rp19,122,139, and value
added tax for 2011 amounting to Rp4,182,639,959. PCD also received Tax Collection Notice “STP” for
income tax article 21 for 2011 amounting to Rp2,382,355. PCD filed objection letter on July 2, 2013
on the tax assessment letter. DJP has partially accepted the underpayment. On July 19, 2014, PCD
paid the underpayment amounting to Rp3,129,778,577
and recorded as part of “General and Administrative Expenses -
Tax Penalty” in the consolidated statement of comprehensive income for the year ended
December 31, 2014.
herein are in the Indonesian language.
PT TRIKOMSEL OKE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN lanjutan Untuk Periode Enam Bulan yang berakhir pada
Tanggal-tanggal 30 Juni 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT TRIKOMSEL OKE Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS continued for the Six-month Periods Ended
June 30, 2016 Expressed in Rupiah, unless otherwise stated
58
17. UTANG USAHA 17. TRADE PAYABLES
Terdiri dari: Consist of:
2016 2015
Pihak ketiga Third parties
Rupiah 225,398,908,572
293.956.898.675 Rupiah
Dolar Amerika Serikat US Dollar
Apple South Asia Pte. Ltd Singapura Apple South Asia Pte. Ltd., Singapore
USD11.400.221pada 2016 dan USD11,400,221 2016 and
2015 150,254,912,780
157.266.058.489 in 2015
PT Huawei Tech. Investment PT Huawei Tech. Investment
USD7.548.297 pada 2016 dan USD 7,548,297 in 2016 and
2015 99,486,554,460
104.128.769.117 USD 7,548,297 in 2015
Aisidi HK Limited Aisidi HK Limited
USD5.894.500 pada 2016 dan 2015 7,703,710,000
81.314.627.500 USD5,894,500 in 2016 and 2015
PT ZTE Indonesia PT ZTE Indonesia
USD660.271 pada 2016 dan 2016 USD660,271 in 2016 and
8,702,371,780 9.108.440.790
USD660,271 in 2015 -
- Lain-lain, masing-masing di bawah
di bawah Rp1 miliar 7,689,857,820
8.048.678.955 Others, each below Rp1 billion
USD583.449 pada 2016 dan 2015 USD583,449 in 2016 and
USD583,449 in 2015 Subjumlah
499,236,315,412 653.823.473.526
Subtotal Pihak berelasi Catatan 32b
Related party Note 32b USD6.275.439 pada 2016
USD6.275.439 in 2015 and dan USD3.989.802 dan SGD438.377
USD3,989,802 and SGD438,377 pada 2015
82.710.283.483 59.314.017.226
in 2015
Jumlah 581,946,598,895
713.137.490.752 Total
18. BEBAN MASIH HARUS DIBAYAR 18. ACCRUED EXPENSES
Terdiri dari: Consist of:
2016 2015
Utang bunga Obligasi Wajib Interest payable on Mandatory
Konversi Catatan 14 5.830.967.599
14.667.506.160 Convertible Bonds Note 14
Utang bunga obligasi Interest payable on obligation
Bunga utang bank 1.099.904.914
Interest on bank loan Sewa
574.780.632 Rent
Biaya profesional 350.000.000
Profesional fee Lain-lain
8.907.299.494 Others
Jumlah 5.830.967.599
25.599.491.200 Total
Dikurangi bagian jangka panjang Net of long term portion
Utang bunga Obligasi Wajib Konversi Interest payable on Mandatory
Catatan 14 5.830.967.599
14.667.506.160 Convetible Bonds Note 14
Bagian lancar -
10.931.985.040 Current portion