Manfaat Beban Pajak Penghasilan Income Tax Benefit Expenses
PT INDOPOLY SWAKARSA INDUSTRY Tbk PT INDOPOLY SWAKARSA INDUSTRY Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Per 31 Maret 2016 Tidak Diaudit dan As of March 31, 2016 Unaudited and
31 Desember 2015 Diaudit dan December 31, 2015 Audited and
Untuk Periode Tiga Bulan yang Berakhir Pada For Three Months Periods Ended
31 Maret 2016 dan 2015 Tidak Diaudit March 31, 2016 and 2015 Unaudited
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
d1April 29, 2016 67
signed:____
d. Pajak Kini d. Current Tax
Rekonsiliasi antara laba sebelum pajak penghasilan
menurut laporan
laba rugi
komprehensif dengan laba kena pajak rugi fiskal adalah sebagai berikut :
A reconciliation between income before income tax as shown in the statements of
comprehensive income and taxable income fiscal loss are as follows :
31 Mar. 2016 31 Mar. 2015
Mar. 31, 2016 Mar. 31, 2015
USD USD
Laba Sebelum Pajak Penghasilan menurut Income Before Income Tax According to
Laporan Laba Rugi Komprehensif Konsolidasian 1,942,983
481,930 Consolidated Statements of Comprehensive Income
Dikurangi: Laba Sebelum Pajak Penghasilan Entitas Anak
1,527,470 652,789
Less: Income Before Income Tax of Subsidiaries Laba Sebelum Pajak Penghasilan menurut
Income Before Corporate Income Tax According to Laporan Laba Rugi Komprehensif - Perusahaan
415,513 170,859
Statement of Comprehensive Income - The Company Koreksi Fiskal
Fiscal Correction Penyusutan dan Amortisasi
921,438 853,737
Depreciation and Amortization Imbalan Kerja
17,170 90,250
Employee Benefits Beban yang Tidak Dapat Dikurangkan - Bersih
311,717 277,535
Non Deductible Expenses - Net Penghasilan Bunga - Bersih
831 1,420
Interest Expenses Income - Net Total
593,382 487,372
Total Rugi Fiskal Periode Berjalan
177,869 658,231
Fiscal Loss for the Period Rugi Fiskal Tahun Pajak Sebelumnya
5,527,367 8,841,216
Fiscal Loss Carryforward from Prior Year Compensated Koreksi Pajak
2,155,062 --
Tax Correction Selisih Kurs
-- 422,181
Foreign Exchange
Akumulasi Rugi Fiskal 3,550,174
9,077,266 Accumulated Fiscal Loss
Taksiran Pajak Penghasilan Badan Estimated Corporate Income Tax
Perusahaan --
-- The Company
Entitas Anak 379,286
177,027 Subsidiaries
Taksiran Pajak Penghasilan Badan Konsolidasian 379,286
177,027 Estimated Corporate Income Tax Consolidated
Dikurangi: Less:
Pajak Penghasilan Dibayar di Muka Prepaid Taxes
Perusahaan The Company
Pasal 22 314,907
390,197 Article 22
Entitas Anak --
-- Subsidiaries
Total 314,907
390,197 Total
Taksiran Lebih Bayar Estimated Over Payment of
Pajak Penghasilan Periode Berjalan Corporate IncomeTax for the Period
Perusahaan 314,907
390,197 The Company
Entitas Anak --
-- Subsidiaries
Total 314,907
390,197 Total
Lebih Bayar Tahun Pajak Sebelumnya Over Payment of Prior Tax Year
Perusahaan The Company
2015 1,644,440
-- 2015
2014 1,578,159
1,601,318 2014
2013 --
1,471,676 2013
Entitas Anak --
-- Subsidiaries
Total 3,537,506
3,463,191 Total
Pada bulan April 2014, Perusahaan menerima Surat Ketetapan Pajak Kurang Bayar SKPKB
dan Surat Tagihan Pajak STP atas PPN untuk masa fiskal Januari sampai November 2012 yang
berjumlah Rp 470.796.940. Jumlah keseluruhan SKPKB dan STP tersebut telah dibebankan dalam
laba rugi periode berjalan. Pada bulan April 2014, Perusahaan menerima
SKPLB yang menetapkan lebih bayar PPh Badan In April 2014, the Company received Tax
Overpayment Assessment Letter SKPLB declaring overpayment of Value Added Tax
VAT for December 2012 fiscal period from Rp 5.8 billion to Rp 5.7 billion. The unrecognized
overpayment of
VAT amounting
to Rp 39,290,152 was charged to current period
profit or loss and total agreed overpayment of VAT has been received by the Company in May
2014.
PT INDOPOLY SWAKARSA INDUSTRY Tbk PT INDOPOLY SWAKARSA INDUSTRY Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Per 31 Maret 2016 Tidak Diaudit dan As of March 31, 2016 Unaudited and
31 Desember 2015 Diaudit dan December 31, 2015 Audited and
Untuk Periode Tiga Bulan yang Berakhir Pada For Three Months Periods Ended
31 Maret 2016 dan 2015 Tidak Diaudit March 31, 2016 and 2015 Unaudited
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
d1April 29, 2016 68
signed:____ Dalam laporan keuangan konsolidasian ini, rugi
fiskal sebesar USD 177,869 untuk periode yang berakhir pada tanggal 31 Maret 2016 akan
diperhitungkan Perusahaan
dalam Surat
Pemberitahuan Pajak Penghasilan Tahun Pajak 2016.
Penghasilan kena pajak dalam mata uang Dolar Amerika Serikat menjadi dasar dalam pengisian
Surat Pemberitahuan Tahunan SPT PPh Badan 2015.
Penghasilan kena pajak untuk tahun 2015 telah disampaikan kepada kantor pelayanan pajak
dalam mata uang Dolar Amerika Serikat pada bulan April 2016.
Sesuai dengan Undang-undang Perpajakan Indonesia, pajak penghasilan badan dihitung
secara tahunan untuk Perusahaan dan masing- masing entitas anak sebagai entitas hukum yang
terpisah laporan keuangan konsolidasian tidak dapat digunakan untuk menghitung pajak
penghasilan badan. In these consolidated financial statements,
fiscal loss amounted to USD 177,869 for the period ended March 31, 2016 will be counted
by the Company in its annual Fiscal Year 2016 Annual Tax Return.
Taxable income in United States Dollar is used as the basis in filling of the 2015 Annual
Corporate Income Tax Return. Taxable income in 2015 have been submitted to
tax office in United States Dollar currency in April 2016.
In accordance with Indonesia Taxation Law, corporate income tax is calculated for the
Company and each of its subsidiaries in the understanding that they are separate legal
entities the consolidated financial statements are not permitted for computing corporate
income tax.
e. Pajak Tangguhan e. Deferred Tax
Dikreditkan Dikreditkan
Selisih Kurs Dibebankan pada
Dibebankan Ke Karena Penjabaran
Laba Rugi Penghasilan
Difference in Credited Charged
Kompehensif Lain Foreign Currency
to Profit or Loss Credited Charged to
Translation 31 Des. 2015
Other Comprehensive 31 Mar. 2016
Dec. 31, 2015 Income
Mar. 31, 2016 USD
USD USD
USD USD
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Perusahaan The Company
Aset Tetap 8,396,816
230,360 --
-- 8,627,176
Fixed Assets Provisi Imbalan Pasca Kerja
662,735 4,293
14,936 25,908
707,872 Provision on Post Employment Benefits
Rugi Fiskal Berjalan 1,037,544
150,000 --
-- 887,544
Fiscal Loss Carryforward
Liabilitas Pajak Tangguhan - Bersih 6,696,537
376,067 14,936
25,908 7,031,760
Deferred Tax Liabilities - Net
0.00
Dikreditkan Dikreditkan
Selisih Kurs Dibebankan pada
Dibebankan Ke Karena Penjabaran
Laba Rugi Penghasilan
Difference in Credited Charged
Kompehensif Lain Foreign Currency
to Profit or Loss Credited Charged to
Translation Other Comprehensive
31 Mar. 2015 Income
Mar. 31, 2015 USD
USD USD
USD USD
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Perusahaan The Company
Aset Tetap 7,892,168
213,434 --
299,477 7,806,125
Fixed Assets Provisi Imbalan Pasca Kerja
614,621 22,563
789 28,381
609,592 Provision on Post Employment Benefits
Rugi Fiskal Berjalan 2,210,304
164,558 --
105,545 2,269,317
Fiscal Loss Carryforward
Liabilitas Pajak Tangguhan - Bersih 5,067,243
26,313 789
165,551 4,927,216 Deferred Tax Liabilities - Net
1 Jan. 2015 31 Des. 2014
Jan.1, 2015 Dec. 31, 2014