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