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