PERPAJAKAN Lanjutan TAXATION Continued
These Consolidated Financial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Lanjutan 30 September 2015, 31 Desember 2014 dan 2013
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued
30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated
62
22. PERPAJAKAN Lanjutan 22. TAXATION Continued
c. Pajak Penghasilan Badan Lanjutan
c. Corporate Income Tax Continued
Perhitungan beban pajak penghasilan badan dan taksiran pajak penghasilan badan terutang adalah sebagai berikut:
The computation of corporate income tax expense and the estimated corporate income tax payable is as
follows:
30 September 31 Desember December
2014 2013
Satu tahun Satu tahun
One year One year
2015 2014
Disajikan Disajikan
Sembilan bulan
Sembilan bulan kembali
kembali Nine months
Nine months As restated
As restated
Pajak penghasilan: Income tax:
Perusahaan 3.916.244.400
1.294.789.400 2.201.199.200
5.718.282.400 The Company
Entitas anak 1.388.404.642
313.718.528 996.404.028
- Subsidiary
Beban pajak penghasilan badan 5.304.649.042
1.608.507.928 3.197.603.228
5.718.282.400 Corporate income tax expense
Dikurangi: kredit pajak penghasilan badan
Less: corporate income tax credit Perusahaan
2.379.359.858 4.106.655.850
5.090.313.802 5.645.443.710
The Company Entitas anak
- -
- -
Subsidiary Sub-jumlah kredit pajak penghasilan
Sub-total corporate income tax badan
2.379.359.858 4.106.655.850
5.090.313.802 5.645.443.710 credit
Dikurangi: Less:
Taksiran pajak penghasilan badan Estimated corporate income tax
terutang entitas anak 1.388.404.642
313.718.528 996.404.028
- payable of the subsidiary
Taksiran tagihan pajak penghasilan Estimated claim for income tax
– pajak penghasilan pasal 28A refund – income tax article 28A
pajak penghasilan badan corporate income tax payable
terutang Perusahaan 1.536.884.542
2.811.866.450 2.889.114.602
72.838.690 of the Company
Berdasarkan Undang-Undang Perpajakan yang berlaku di Indonesia, Perusahaan menghitung, menetapkan dan
membayar sendiri besarnya jumlah pajak yang terutang. Direktorat Jenderal Pajak DJP dapat menetapkan atau
mengubah kewajiban pajak dalam batas waktu 5 lima tahun sejak saat terutangnya pajak. Koreksi terhadap
kewajiban pajak Perusahaan diakui pada saat Surat Ketetapan Pajak diterima atau jika Perusahaan
mengajukan keberatan, pada saat keputusan atas keberatan Perusahaan tersebut telah ditetapkan.
Based on the Taxation Laws in Indonesia, the Company submits tax returns on the basis of self assessment. The
Directorate General of Tax DGT may assess or amend taxes within 5 five years of the time the tax becomes
due. Amendments to tax obligations of the Company are recorded when an assessment is received or, if appealed
against, when the result of the appeal is determined.
These Consolidated Financial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Lanjutan 30 September 2015, 31 Desember 2014 dan 2013
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued
30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated
63
22. PERPAJAKAN Lanjutan 22. TAXATION Continued