PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 574 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 1 JANUARY 2014
Expressed in millions Rupiah,
unless otherwise stated 33. PERPAJAKAN
lanjutan
33. TAXATION continued c. Beban pajak penghasilan lanjutan
c. Income tax expense continued
Rekonsiliasi antara beban pajak penghasilan dengan hasil perkalian laba akuntansi sebelum
pajak penghasilan Grup dan tarif pajak yang berlaku adalah sebagai berikut:
The reconciliation between income tax expense and the theoretical tax amount on the Groups
profit before income tax is as follows:
2015 2014
Laba sebelum pajak Profit before income
penghasilan - konsolidasi 2,835,752
3,586,986 tax - consolidation
Pajak penghasilan dihitung Tax calculated at effective
dengan tarif pajak efektif 708,938
896,747 tax rates
Beban yang tidak dapat dikurangkan untuk keperluan pajak
78,900 89,676
Non-deductible expenses Penghasilan bukan objek pajak
4,299 14,632
Non-taxable income Pendapatan yang
dikenakan pajak final 64,347
14,457 Income subject to final tax
Penyesuaian pajak tahun sebelumnya 17,935
36,732 Prior year adjustment
Beban pajak Consolidated corporate
penghasilan konsolidasi 701,257
994,066 income tax expense
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian
dengan taksiran laba kena pajak Perusahaan adalah sebagai berikut:
Reconciliation between income before tax as per consolidated of statements comprehensive
income with estimated taxable income of the Company is as follows:
2015 2014
Consolidated income before Laba sebelum pajak
Profit before income penghasilan - konsolidasi
2,835,752 3,586,987
tax - consolidation Eliminasi konsolidasi
19,412 63,462
Consolidation elimination 2,855,164
3,650,449 Dikurangi:
Less: Laba sebelum pajak - entitas anak
178,887 101,358
Subsidiaries income before tax Laba sebelum pajak - Perusahaan
2,676,277 3,549,091
Company income before tax
Perbedaan Temporer: Temporary Differences:
Imbalan kerja jangka panjang 163,548
76,884 Long-term employee benefit
Provision for impairment Provisi atas penurunan nilai piutang
22,613 283,471
of trade receivable Provisi atas persediaan
1,421 28,806
Provision for decline in inventories Pembayaran imbalan kerja
Payment of long-term jangka panjang
200,576 56,003
employee benefit Penyusutan dan amortisasi
234,007 40,344
Depreciations and amortisations Keuntungankerugian
belum direalisasi -
19,140 Unrealised gainloss
Pemeliharaan 49,233
- Turn around
Perbedaan tetap: Permanent differences:
Biaya umum 62,655
80,640 General expenses
Kesejahteraan karyawan 147,418
53,239 Employee welfare
Biaya bunga 10,054
30,445 Interest expense
Pajak dan kontribusi 7,266
2,110 Tax and contribution
Aset yang tidak dapat disusutkan menurut fiskal
6,393 16,991
Non-depreciable asset Biaya administrasi
759 643
Administrative expenses Biaya sarana umum
695 8,983
Public facilities expenses Pendapatan sewa tanah
Rental Income from land dan bangunan
55,008 22,057
and building Penghasilan yang pajaknya
Income already subjected bersifat final
35,668 35,771
to final tax Pemeliharaan bangunan dan sarana
19,275 35,800
Building and facilities maintanance Pendapatan dividen
17,196 58,530
Dividend income Penyusutan sewa guna usaha
- 2,649
Lease depreciation Lainnya
132,541 171,253
Others Laba kena pajak - Perusahaan
2,394,145 4,109,160
Taxable income - The Company
PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 575 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 1 JANUARY 2014
Expressed in millions Rupiah,
unless otherwise stated 33. PERPAJAKAN
lanjutan
33. TAXATION continued c. Beban pajak penghasilan lanjutan
c. Income tax expense continued
2015 2014
Beban pajak kini Perusahaan 598,536
1,027,290 Current income tax of
the Company Pembayaran pajak dibayar di muka
821,727 550,653
Prepayment of income taxes Taksiran lebihkurang bayar
Overunder payment pajak penghasilan
taxable income - Perusahaan
223,191 476,637
The Company
Dalam laporan keuangan konsolidasian ini, jumlah penghasilan kenapa pajak didasarkan atas
perhitungan sementara, karena Perusahaan belum menyampaikan Surat Pemberitahuan
Tahunan Pajak Penghasilan Badan. In these concolidated financial statements, the
amount of taxable income is based on preliminary calculations, as the Company has not yet
submitted its corporate income tax returns.
d. Aset dan liabilitas pajak tangguhan d. Deferred tax assets and liabilities
2015 Dikreditkan
dibebankan ke laba
rugi Dibebankan
Saldo awal Credited
ke ekuitas Saldo akhir
Begining charged to Charged to
Ending balance
profit or loss equity
balance Perusahaan
The Company
Penyisihan penurunan Allowance for impairment of
nilai piutang 109,410
5,653 -
115,063 receivable
Penyisihan provision for
persediaan usang 7,202
355 -
7,557 inventories obsolescene
Aset tetap dan Fixed assets
beban tangguhan 240,726
70,910 -
311,636 and deferred exppense
Manfaat karyawan 285,788
123,363 3,444
158,981 Employee benefits
Hutang penyelesaian Settlement payable for
untuk kompensasi -
129,338 -
129,338 compensation
Penurunan nilai investasi 7,515
- -
7,515 Impairment of investment
169,189 58,927
3,444 106,818
2015 Dikreditkan
dibebankan ke laba
rugi Dibebankan
Saldo awal Credited
ke ekuitas Saldo akhir
Begining charged to Charged to
Ending balance
profit or loss equity
balance Entitas anak
Subsidiaries
Penyisihan penurunan Allowance for impairment of
nilai piutang 390
618 -
1,008 receivable
Manfaat karyawan 3,593
686 19
2,888 Employee benefits
Aset tetap dan Fixed assets
beban tangguhan 12,929
4,146 -
8,783 and deffered expense
8,946 4,078
19 4,887
