PT Bank Danamon Indonesia Tbk lanjutan PT

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2016 dan 2015 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2016 and 2015 Expressed in Rupiah, unless Otherwise Stated 55 17. PERPAJAKAN lanjutan 17. TAXATION continued c. Beban Pajak Penghasilan lanjutan c. Income Tax Expense continued 2016 2015 Pajak dihitung pada tarif Tax calculated based pajak yang berlaku 12.581.720.350 7.076.541.796 on applicable tax rate Pengaruh pajak atas Tax effect of the Company’s beda tetap Perusahaan 13.411.074.833 7.313.481.085 permanent differences Pengaruh pajak atas aset pajak Tax effect of the Company’s tangguhan yang tidak diakui 846.770.772 458.285.804 unrecognized deferred tax asset Total Beban Pajak Penghasilan Total Income Tax Expense Perusahaan 17.416.289 221.346.515 of the Company Total Beban Pajak Penghasilan Total Income Tax Expense Entitas Anak 30.355.274.095 46.660.483.677 of the Subsidiaries Total Beban Pajak Penghasilan Total Income Tax Expense Konsolidasian 30.372.690.384 46.881.830.192 Consolidation d. Pajak Kini d. Current Tax Rekonsiliasi antara laba sebelum beban pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba kena pajak atau rugi fiskal adalah sebagai berikut: The reconciliation between income before income tax expense as shown in the consolidated statements of profit or loss and other comprehensive income and estimated taxable income fiscal loss is as follows: 2016 2015 Laba sebelum beban Income before income tax pajak penghasilan menurut expense per consolidated laporan laba rugi dan penghasilan statements of profit or loss and komprehensif lain konsolidasian 136.662.997.252 177.962.941.779 other comprehensive income Laba sebelum beban Income before tax expense pajak entitas anak 124.687.234.499 176.308.753.699 of subsidiaries Eliminasi transaksi dengan Elimination of transactions with entitas anak 38.351.118.645 26.651.979.103 subsidiaries Laba sebelum beban Income before income tax expense pajak penghasilan Perusahaan 50.326.881.398 28.306.167.183 of the Company Beda temporer Temporary differences Imbalan kerja karyawan 180.557.303 546.090.191 Employee benefit expense Beban penyusutan 250.222.460 339.295.868 Depreciation expense Beda temporer 69.665.157 885.386.059 Temporary differences Beda tetap Permanent differences Gaji, upah dan tunjangan Salary, wages and lain-lain 126.510.749 446.516.768 other allowances Sumbangan 41.611.664 22.353.690 Donation Hiburan 18.101.803 8.726.339 Entertainment Pendapatan dividen 52.861.962.666 28.660.270.781 Dividend Income Penghasilan yang dikenakan pajak final 996.049.292 1.455.215.585 Income subject to final tax Lain-lain 27.488.411 383.965.229 Others Beda tetap - neto 53.644.299.331 29.253.924.340 Permanent differences - net Taksiran laba kena pajak rugi fiskal 3.387.083.090 1.833.143.216 Estimated taxable income fiscal loss Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2016 dan 2015 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2016 and 2015 Expressed in Rupiah, unless Otherwise Stated 56 17. PERPAJAKAN lanjutan 17. TAXATION continued d. Pajak Kini lanjutan d. Current Tax continued 2016 2015 Taksira laba kena pajak rugi fiskal Estimated taxable income fiscal loss pembulatan 3.387.083.000 1.833.143.000 rounded Beban pajak kini - Perusahaan - - Current tax expense - the Company Pajak penghasilan dibayar dimuka Prepayments of income taxes Pajak penghasilan pasal 22 709.228.000 792.240.000 Income tax article 22 Pajak penghasilan pasal 23 120.000.000 228.000.000 Income tax article 23 Pajak penghasilan pasal 25 - 200.390.019 Income tax article 25 829.228.000 1.220.630.019 Tagihan pajak penghasilan Claim for tax refund Perusahaan: The Company: Tahun sebelumnya 4.626.416.146 3.405.786.127 Prior year Tahun berjalan 875.644.385 1.220.630.019 Current year Entitas Anak 13.055.835.768 6.535.492.751 Subsidiary Total Catatan 13 18.557.896.299 11.161.908.897 Total Note 13 Utang pajak penghasilan badan Corporate income tax payables Entitas Anak - 8.724.642.281 Subsidiary Total - 8.724.642.281 Total Laba kena pajak rugi fiskal Perusahaan untuk tahun fiskal 2016 dan 2015 hasil rekonsiliasi, seperti yang tercantum dalam tabel diatas menjadi dasar dalam pengisian Surat Pemberitahuan Tahunan PPh Badan yang disampaikan ke Kantor Pajak. Taxable income fiscal loss of the Company for fiscal years 2016 and 2015 resulting from the reconciliation as shown in the table above will be the basis for filing the Corporate Annual Tax Returns submitted to the Tax Office. e. Pajak Tangguhan e. Deferred Tax Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut laporan posisi keuangan konsolidasian komersial dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari aset liabilitas pajak tangguhan adalah sebagai berikut: Deferred tax is calculated based on temporary differences between the carrying value of total assets and liabilities recorded according to the commercial consolidated statements of financial positions and tax bases of assets and liabilities. Details of deferred tax assets liabilities are as follows: Dibebankan Saldo Dikreditkan ke Dibebankan Saldo Awal Laporan Laba Rugi Dikreditkan ke Akhir Beginning Charged Credited Ekuitas Ending Balance to Profit or Charged Credited Balance 2015 Loss to Equity 2016 Perusahaan The Company Aset tetap 63.609.245 62.555.615 - 1.053.630 Fixed assets Liabilitas imbalan kerja 100.923.671 45.139.326 11.763.295 157.826.292 Employee benefits liability Entitas Anak Subsidiary Liabilitas imbalan kerja 5.842.853.737 902.132.362 555.425.077 6.189.561.022 Employee benefits liability Aset tetap 1.226.366.079 57.552.092 - 1.283.918.171 Fixed assets Aset Pajak Tangguhan - Neto 4.781.020.574 827.163.981 543.661.782 5.064.522.773 Deferred Tax Assets - Net Entitas Anak Subsidiary Liabilitas imbalan kerja 8.127.208.104 126.180.564 2.468.925.511 10.722.314.179 Employee benefits liability Aset tetap 9.128.778.944 2.143.708.679 - 11.272.487.623 Fixed assets Liabilitas Pajak Tangguhan - Neto 1.001.570.840 2.017.528.115 2.468.925.511 550.173.444 Deferred Tax Liability - Net