t or
PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 31 Desember 2015 Dan Tahun Yang Berakhir Pada Tanggal Tersebut
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued As of December 31, 2015
And The Year Then Ended Expressed in Rupiah, unless otherwise stated
88
25. PERPAJAKAN lanjutan 25. TAXATION continued
e. Rekonsiliasi pajak penghasilan badan
konsolidasian lanjutan e. Reconciliation of the consolidated corporate
income tax continued 2015
2014
Akumulasi rugi fiskal tahun Accumulated fiscal losses of
sebelumnya 835.354.126.235
514.844.762.700 the previous years
Rugi fiskal kadaluarsa 104.439.572.887
- Expired Fiscal losses
Koreksi rugi fiskal dari Fiscal losses correction from
Surat ketetapan Pajak Tax Assessment Letter
SKP 123.313.886.072
- SKP
Akumulasi rugi fiskal Accumulated fiscal losses
akhir tahun 686.483.420.768
835.354.126.235 at the end of the year
Entitas Induk akan melaporkan Surat Pemberitahuan Pajak SPT Tahunan Pajak
Penghasilan PPh Badan untuk tahun pajak 2015 berdasarkan jumlah taksiran rugi fiskal diatas,
sedangkan SPT Tahunan PPh Badan untuk tahun pajak 2014 telah dilaporkan berdasarkan jumlah
taksiran rugi fiskal di atas. The Company will submit its annual corporate
income tax return for fiscal year 2015 based on the above estimated fiscal loss, wherein annual
corporate income tax return for fiscal year 2014 has been submitted based on the above estimated
fiscal loss.
f. Manfaat beban pajak tangguhan
f. Deferred tax benefit expenses
Perhitungan taksiran manfaat beban pajak tangguhan adalah sebagai berikut:
The calculation of provision for deferred tax benefit expenses are as follows:
2015 2014
Dibebankan pada laba rugi Charged to consolidated
konsolidasian profit or loss
Entitas Induk: The Company:
Rugi fiskal 37.217.676.368
80.127.340.884 Fiscal losses
Penyusutan aset tetap 19.493.510
630.478 Depreciation of fixed assets
Penyisihan pajak tangguhan 37.217.676.368
91.756.210.992 Provision for deferred tax
19.493.510 11.628.239.630
Entitas Anak: Subsidiaries:
PT Bakrie Swasakti Utama PT Bakrie Swasakti Utama
konsolidasian 804.163.163
614.193.365 consolidated
PT Jasa Boga Raya 53.822.975
- PT Jasa Boga Raya
PT Bakrie Nirwana Semesta
PT Bakrie Nirwana Semesta konsolidasian
21.915.915.367 9.563.776.531
consolidated PT Bakrie Graha Investama
PT Bakrie Graha Investama konsolidasian
59.238.383 -
consolidated Jumlah
22.813.646.378 1.450.269.734
Total Dibebankan pada penghasilan
Charged to consolidated komprehensif lain
other comprehensive konsolidasian
income Entitas Anak:
Subsidiaries: PT Bakrie Swasakti Utama
PT Bakrie Swasakti Utama konsolidasian
707.396.908 333.738.899
consolidated PT Bakrie Nirwana
Semesta 622.739.462
483.384.415 PT Bakrie Nirwana Semesta
PT Bakrie Graha Investama PT Bakrie Graha Investama
konsolidasian 30.067.332
- consolidated
Jumlah 1.360.203.702
817.123.314 Total
Manfaat beban pajak tangguhan -bersih
21.453.442.676 2.267.393.048
Deferred tax benefit expense - net
PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 31 Desember 2015 Dan Tahun Yang Berakhir Pada Tanggal Tersebut
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued As of December 31, 2015
And The Year Then Ended Expressed in Rupiah, unless otherwise stated
89
25. PERPAJAKAN lanjutan 25. TAXATION continued
g. Aset liabilitas pajak tangguhan
g. Deferred tax assets liabilities
Rincian aset liabilitas pajak tangguhan pada tanggal 31 Desember 2015 dan 2014 adalah
sebagai berikut: The details of deferred tax assets liabilities as of
December 31, 2015 and 2014 are as follows:
31 Desember 2015 31 Desember 2014 December 31, 2015
December 31, 2014
Aset pajak tangguhan: Deferred tax assets:
Entitas Induk: the Company:
Akumulasi rugi fiskal 171.620.855.192
208.838.531.560 Accumulated of fiscal losses
Akumulasi beda waktu 458.057.132
477.550.642 Accumulated of temporary difference
Penyisihan atas aset pajak Allowance for deferred
tangguhan 171.620.855.192
208.838.531.560 tax assets
458.057.132 477.550.642
Entitas Anak: Subsidiaries:
PT Bakrie Nirwana Semesta
32.952.028.268 11.658.852.363
PT Bakrie Nirwana Semesta PT Bakrie Swasakti Utama
PT Bakrie Swasakti Utama konsolidasian
4.016.814.727 3.920.048.472
consolidated PT Krakatau Lampung
PT Krakatau Lampung Tourism Development
1.418.049.520 1.418.049.520
Tourism Development PT Jasa Boga Raya
486.030.202 -
PT Jasa Boga Raya PT Bakrie Graha Investama
PT Bakrie Graha Investama konsolidasian
302.170.667 272.999.616
consolidated
Jumlah aset pajak tangguhan 39.633.150.516
17.747.500.613 Total deferred tax assets
Liabilitas pajak tangguhan atas Deferred tax liabilities on fair
penyesuaian nilai wajar value adjustment acquisition
akuisisi Entitas Anak 760.434.108
- of a Subsidiary
Entitas Anak: Subsidiaries:
PT Bakrie Swasakti PT Bakrie Swasakti
Utama konsolidasian 35.342.041.993
35.342.041.993 Utama consolidated
PT Graha Andrasentra Propertindo Tbk.
PT Graha Andrasentra konsolidasian
25.231.145.776 25.231.145.776
Propertindo Tbk. consolidated
Jumlah liabilitas pajak tangguhan
61.333.621.877 60.573.187.769
Total deferred tax liabilities Aset liabilitas pajak
Deferred tax assets tangguhan - bersih
21.700.471.361 42.825.687.156
liabilities - net h.
Surat Ketetapan Pajak Kurang Bayar h. Under Payment Tax Assessment Letter
Pada bulan Juli 2015, Entitas Induk menerima Surat Ketetapan Pajak Kurang Bayar “SKPKB”
untuk tahun pajak 2012 atas Pajak Pertambahan Nilai, Pajak Penghasilan pasal 21, 23 dan 26
dengan jumlah pokok dan bunga keseluruhan masing-masing sebesar Rp 20,46 miliar dan
Rp 10,45 miliar. Sedangkan untuk tahun pajak 2011, Entitas Induk menerima SKPKB atas Pajak
Pertambahan Nilai, Pajak Penghasilan pasal 21, 23, 4 2 dan 26 dengan jumlah pokok dan bunga
keseluruhan masing-masing sebesar
Rp 18,01 miliar dan Rp 9,00 miliar. On July 2015, the Company received Under
Payment Tax Assessment Letter for fiscal year 2012 on Value Added Tax, Income Tax article 21,
23 and 26 with principal and interest in a total of Rp 20.46 billion and Rp 10.45 billion, respectively.
Wherein for fiscal year 2011, the Company received SKPKB on Value Added Tax, Income Tax
article 21, 23, 4 2 and 26 with principal and interest in a total of Rp 18.01 billion and
Rp 9.00 billion, respectively.