Pajak Kini Current Tax

PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO INTERIM CONSOLIDATED KONSOLIDASIAN INTERIM Lanjutan FINANCIAL STATEMENTS Continued Per 30 Juni 2016 dan 31 Desember 2015 dan Periode 6 Enam As of June 30, 2016 and December 31, 2015 and For the 6 Six Bulan yang Berakhir pada 30 Juni 2016 dan 2015 Months Periods Ended June 30, 2016 and 2015 Dalam US Dolar Penuh In Full US Dollar 34 laporan keuangan konsolidasian tidak dapat digunakan untuk menghitung pajak penghasilan badan. statements are not permitted for computing corporate income tax on an annual basis. Perusahaan telah melaporkan SPT pajak penghasilan badan untuk tahun fiskal 2015 pada bulan April 2016. Penghasilan kena pajak dan utang pajak penghasilan pasal 29 tahun 2015 dilaporkan dalam mata uang Dolar AS. The Company has submitte d the company’s income tax returns for the 2015 fiscal year in April 2016. Taxable income and income tax payable article 29 for the year 2015 is reported in US Dollar. c. Utang Pajak c. Taxes Payable 2016 2015 USD USD Perusahaan Company Pajak Penghasilan: Income Tax: Pasal 15 38,709 -- Article 15 Pasal 21 41,147 49,057 Article 21 Pasal 23 726 1,615 Article 23 Pasal 4 2 250 239 Article 4 2 Pasal 29 12,883 12,919 Article 29 Pajak Pertambahan Nilai -- 78,522 Value Added Tax 93,715 142,352 Entitas Anak Subsidiaries Pajak Penghasilan: Income Tax: Pasal 15 46,381 71,344 Article 15 Pasal 21 623,031 125,019 Article 21 Pasal 2326 62,851 112,777 Article 2326 Pasal 29 9,300 27,381 Article 29 Pasal 4 2 837 210 Article 4 2 Pajak Pertambahan Nilai 60,701 379,692 Value Added Tax 803,101 716,423 Total 896,817 858,775 Total Wintermar Wintermar Pada tanggal 6 Nopember 2006, Wintermar menerima hasil pemeriksaan PPh Pasal 15 tahun 2002 sebesar Rp127.586.000. Wintermar mengajukan keberatan atas hasil pemeriksaan di atas dan telah ditolak oleh Direktorat Jenderal Pajak. Pada tahun 2008 Wintermar mengajukan banding atas penolakan tersebut dan telah diputuskan oleh Pengadilan Pajak pada tanggal 8 Maret 2010 yaitu mengabulkan sebagian permohonan banding Wintermar. Pada tahun yang sama, Direktorat Jenderal Pajak mengajukan banding kepada Mahkamah Agung atas keputusan Pengadilan Pajak. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, Wintermar belum menerima hasil keputusan Mahkamah Agung atas hasil pemeriksaan pajak tersebut. On November 6, 2006, Wintermar received assessment letters for PPh Article 15 year 2002 with underpayment amount of Rp127,586,000. Wintemar objected to the above assessment letters but these were rejected by Directorate General of Tax . In 2008 Wintermar filed an appeal letter against these rejections and have been decided by Tax Court on March 8, 2010, which granted part of Wintermar’s appeal. In the same year. Directorate General of Tax filed an appeal to the Supreme Court against the above Tax Court decisions. Until the preparation date of consolidated financial statements, Wintermar has not received the decision of Supreme Court on the above tax assessment letter. PSV PSV PSV menerima hasil pemeriksaan pajak tahun buku 2010 terdiri dari SKPKB PPh Pasal 21, SKPKB PPh Pasal 23, SKPKB PPh Pasal 26, SKPKB PPN, SKPKB PPh Badan dengan jumlah sebesar Rp20,903,210,028. PSV received tax assessment letters for the year 2010 which consists of SKPKB PPh Article 21, SKPKB PPh Article 23, SKPKB PPh Article 26, SKPKB PPN and SKPKB PPh corporate income tax totalling to Rp20,903,210,028. PSV juga menerima surat ketetapan pajak kurang bayar PPh Pasal 21 untuk masa pajak 2011 dengan total sebesar Rp4.092.837.434. PSV also received tax underpayment assessment of income tax Article 21 for tax period of 2011 with a total of Rp4,092,837,434. PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO INTERIM CONSOLIDATED KONSOLIDASIAN INTERIM Lanjutan FINANCIAL STATEMENTS Continued Per 30 Juni 2016 dan 31 Desember 2015 dan Periode 6 Enam As of June 30, 2016 and December 31, 2015 and For the 6 Six Bulan yang Berakhir pada 30 Juni 2016 dan 2015 Months Periods Ended June 30, 2016 and 2015 Dalam US Dolar Penuh In Full US Dollar 35 PSV sedang mengajukan keberatan atas hasil-hasil pemeriksaan tersebut di atas dan akan melanjutkan pengajuan banding kepada Pengadilan Pajak. PSV is filing an appeal to the tax assessment letters mentioned above and will continue to appeal to the Tax Court. d. Pajak Tangguhan d. Deferred Tax 31 Des 2015 Dibebankan pada 30 Jun 2016 Dec 31, 2015 Laporan Laba Rugi Jun 30, 2016 Charged to Statement of Profit or Loss and Other Comprehensive Income USD USD USD Aset Pajak Tangguhan Deferred Tax Assets Perusahaan The Company Penurunan Nilai Aset 58,019 -- 58,019 Impairment of Asset Sub Total 58,019 -- 58,019 Sub Total Entitas Anak: Subsidiaries: PT Wintermar 179,257 -- 179,257 PT Wintermar PT Sentosasegara Mulia Shipping 42,985 -- 42,985 PT Sentosasegara Mulia Shipping PT Win Maritim 242,854 -- 242,854 PT Win Maritim Sub Total 465,096 -- 465,096 Sub Total Total Aset Pajak Tangguhan 523,115 -- 523,115 Total of Deferred Tax Assets Manajemen berpendapat bahwa aset pajak tangguhan yang timbul dari perbedaan temporer diperkirakan dapat direalisasikan pada periode mendatang. Management believes that the deferred tax assets arising from temporary differences can be realized in future periods. Rekonsiliasi antara laba sebelum taksiran pajak dengan beban pajak penghasilan adalah sebagai berikut: A reconciliation between income before income tax and income tax expense is as follows: 2016 2015 USD USD Rugi Sebelum Pajak Menurut Loss Before Tax According to Laporan Laba Rugi dan Penghasilan Interim Consolidated Statements of Profit and Loss Komprehensif Lain Konsolidasian Interim 475,732 2,161,353 and Other Comprehensive Income Dikurangi: Laba Rugi Entitas Anak Sebelum Pajak 213,451 735,433 Less: Income Loss Before Income Tax of Subsidiaries Rugi Sebelum Pajak Penghasilan Perusahaan 689,183 2,896,786 Loss Before Income Tax of the Company Pajak Dihitung pada Tarif Pajak yang Berlaku 172,296 724,197 Tax Computed at Current Enacted Tax Rates Koreksi Fiskal 172,296 724,197 Tax Corrections Beban Pajak Penghasilan -- -- Income Tax Benefit Beban Pajak Tangguhan -- -- Deferred Tax Expense Beban Pajak Penghasilan - Perusahaan -- -- Income Tax Expense - the Company Beban Pajak Penghasilan - Entitas Anak -- -- Income Tax Expense - Subsidiaries Beban Pajak Penghasilan - Konsolidasian -- -- Income Tax Expense - Consolidated e. Pajak Penghasilan Final e. Final income Tax Pajak penghasilan final sehubungan dengan penyewaan kapal pada 2016 dan 2015 masing-masing adalah sebesar USD670,902 dan USD803,733. Final income tax in connection with rental of vessel in 2016 and 2015 are amounted to USD670,902 and USD803,733, respectively. Perincian pajak penghasilan final adalah sebagai berikut: Details of final income tax are as follows: 2016 2015 USD USD Saldo Awal 71,344 151,521 Beginning Balance Pajak Penghasilan Final Atas Pendapatan Usaha 670,902 803,733 Final Income Tax from Revenue Pajak Penghasilan Final yang Dibayar 657,156 887,363 Paid in Current Year Beban Pajak Penghasilan Final Unwithhold Final yang Belum Dipotong 85,090 67,891 Income Tax Expense