Utang Pajak General a. Pendirian Perusahaan
PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan
Per 31 Maret 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit
serta Untuk Periode 3 Bulan yang Berakhir pada 31 Maret 2016 Tidak DIaudit dan 2015 Tidak Diaudit
Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS Continued
As of March 31, 2016 Unaudited and December 31, 2015 Audited
For the 3 Month Period Ended March 31, 2016 Unaudited and 2015 Unaudited
In Full Rupiah
82
d.
Manfaat Beban Pajak Penghasilan d.
Benefit Expense Income Tax
31 Maret 2016 31 Maret 2015
March 31, 2016 March 31, 2015
T idak Diaudit Tidak Diaudit
Unaudited Unaudited
Rp Rp
Perusahaan The Company
Pajak Kini 7.681.893.474
5.000.617.546 Current Tax
Pajak Tangguhan 1.923.279.904
583.776.500 Deferred Tax
Sub Total Perusahaan 5.758.613.570
4.416.841.046 The Company Sub Total
Entitas Anak Subsidiaries
Pajak Kini 3.297.850.211
958.769.396 Current Tax
Pajak Tangguhan 179.796.546
84.182.867 Deferred Tax
Sub Total Entitas Anak 3.477.646.757
874.586.529 Subsidiaries Sub Total
Total 9.236.260.327
5.291.427.575 Total
Pajak Kini Rekonsiliasi antara laba sebelum beban pajak
seperti yang disajikan dalam laporan keuangan dan taksiran penghasilan kena pajak untuk tahun-tahun
yang berakhir pada tanggal 31 Maret 2016 dan 31 Desember 2015 adalah sebagai berikut:
Current Tax A reconciliation between income before tax expense
as presented in the financial statements and the estimated taxable income for the years ended
March 31, 2016 and December 31 2015 is as follows:
31 Maret 2016 31 Maret 2015
March 31, 2016 March 31, 2015
Tidak Diaudit Tidak Diaudit
Unaudited Unaudited
Rp Rp
Laba Konsolidasian Sebelum Consolidated Profit Before
Pajak Penghasilan 36.173.165.825
55.478.264.583 Income Tax
Dikurangi: Less:
Laba Entitas Anak Sebelum Profit of Subisidiaries Before
Beban Pajak Penghasilan 11.501.711.816
53.321.499.933 Income Tax
Eliminasi 2.135.752.719
11.473.166.874 Elimination
Pajak Penghasilan Final 951.945.356
-- Final Income Tax
Laba Sebelum Pajak Penghasilan Profit Before Income Tax of
Perusahaan 27.759.152.084
13.629.931.524 the Company
Beda T etap: Permanent Difference:
Gaji, Upah, dan Tunjangan 2.288.100.000
132.000.000 Salary and Allowance
Peny usutan 961.910.017
1.088.037.073 Depreciation
Denda Pajak 18.616.000
82.335.930 Tax Penalty
Marketing dan Beban Sew a 2.806.716.628
3.877.795.542 Marketing and Rent Expenses
Lain-lain 133.946.964
147.243.174 Others
Penghasilan yang telah dikenakan Income subject to
Pajak Final Final Tax
Pendapatan Bunga 558.189.156
839.814.057 Interest Income
Pendapatan Sew a 186.165.000
186.165.000 Rent Income
4.724.697.803 4.037.432.662
PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan
Per 31 Maret 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit
serta Untuk Periode 3 Bulan yang Berakhir pada 31 Maret 2016 Tidak DIaudit dan 2015 Tidak Diaudit
Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS Continued
As of March 31, 2016 Unaudited and December 31, 2015 Audited
For the 3 Month Period Ended March 31, 2016 Unaudited and 2015 Unaudited
In Full Rupiah
83
31 Maret 2016 31 Maret 2015
March 31, 2016 March 31, 2015
T idak Diaudit Tidak Diaudit
Unaudited Unaudited
Rp Rp
Beda Waktu: Timing Difference
Beban Peny usutan 422.179.160
1.318.772.558 Depreciation Expense
Manfaat Kary awan 984.768.750
919.961.250 Employee Benefit
Beban Piutang tak Tertagih 274.102.379
96.372.191 Bad Debt Expenses
Beban Tunjangan dan Bonus 1.371.999.999
-- Allowance and Bonus Expenses
Beban Komisi Penjualan 234.000.000
-- Commission Expenses
Beban Pemasaran dan Sewa 3.521.749.998
-- Marketing and Rental Expenses
Amortisasi 37.959.049
-- Amortization
Penurunan nilai atas Persediaan Usang 922.278.379
-- Impairment of Obsolete Inventories
7.693.119.616 2.335.105.999
Penghasilan Kena Pajak 30.727.573.897
20.002.470.185 Taxable Income
Pajak Penghasilan Tahun Berjalan Current Corporate Income Tax
Perusahaan 7.681.893.474
5.000.617.546 The Company
Entitas Anak: Subsidiaries
PT Unipack Plasindo 2.676.181.500
350.114.396 PT Unipack Plasindo
PT Mulford Indonesia 111.754.239
366.029.500 PT Mulford Indonesia
PT Alsy nite Indonesia 186.868.680
242.625.500 PT Alsynite Indonesia
PT Kreasi Dasatama 98.692.535
-- PT Kreasi Dasatama
PT Alderon Pratama Indonesia 224.353.257
-- PT Alderon Pratama Indonesia
Total Pajak Penghasilan Tahun Berjalan 10.979.743.685
5.959.386.942 Total Current Corporate Income Tax
Kredit Pajak Tax Credit
Perusahaan The Company
Pajak Penghasilan Pasal 22 2.401.872.000
2.356.726.000 Income Tax Article 22
Pajak Penghasilan Pasal 23 559.735.906
441.390.125 Income Tax Article 23
Pajak Penghasilan Pasal 24 20.547.569
3.942.813 Income Tax Article 24
Pajak Penghasilan Pasal 25 3.422.279.295
8.417.547.888 Income Tax Article 25
Sub Total 6.404.434.770
11.219.606.826 Sub Total
Entitas Anak Subsidiaries
PT Mulford Indonesia 1.020.123.796
557.633.566 PT Mulford Indonesia
PT Unipack Plasindo 640.072.973
522.910.816 PT Unipack Plasindo
PT Alsy nite Indonesia 251.460.409
91.950.546 PT Alsynite Indonesia
PT Master Sepadan Indonesia --
-- PT Master Sepadan Indonesia
PT Kreasi Dasatama 188.526.000
475.559.950 PT Kreasi Dasatama
Sub Total 2.100.183.178
1.648.054.878 Sub Total
Total Kredit Pajak 8.504.617.948
12.867.661.704 Total Tax Credit
PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan
Per 31 Maret 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit
serta Untuk Periode 3 Bulan yang Berakhir pada 31 Maret 2016 Tidak DIaudit dan 2015 Tidak Diaudit
Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS Continued
As of March 31, 2016 Unaudited and December 31, 2015 Audited
For the 3 Month Period Ended March 31, 2016 Unaudited and 2015 Unaudited
In Full Rupiah
84
31 Maret 2016 31 Maret 2015
March 31, 2016 March 31, 2015
Tidak Diaudit Tidak Diaudit
Unaudited Unaudited
Rp Rp
Pajak Penghasilan Badan Lebih Bayar: Corporate Income Tax Overpayment
Perusahaan --
6.218.989.280 The Company
Entitas Anak: Subsidiaries:
PT Kreasi Dasatama 89.833.465
475.559.950 PT Kreasi Dasatama
PT Alsy nite Indonesia 64.591.729
-- PT Alsynite Indonesia
PT Unipack Plasindo --
172.796.420 PT Unipack Plasindo
PT Mulford Indonesia 908.369.557
191.604.066 PT Mulford Indonesia
Total Lebih Bayar 1.062.794.751
7.058.949.716 Total Overpayment
Pajak Penghasilan Badan Lebih Bayar: Corporate Income Tax Underpayment
Perusahaan 1.277.458.704
-- The Company
Entitas Anak: Subsidiaries:
PT Alderon Pratama Indonesia 224.353.257
-- PT Alderon Pratama Indonesia
PT Alsy nite Indoneisa --
150.674.954 PT Alsynite Indoneisa
PT Unipack Plasindo 2.036.108.527
-- PT Unipack Plasindo
Total Kurang Bayar 3.537.920.488
150.674.954 Total Underpayment
Rekonsiliasi antara manfaat pajak penghasilan Perusahaan berdasarkan tarif pajak yang berlaku
yang dihitung dari laba rugi sebelum manfaat pajak penghasilan dan manfaat pajak penghasilan
menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah sebagai
berikut: A reconciliation between income tax benefit
attributable to the Company calculated by applying the applicable tax rate to gain loss before income
tax benefit and income tax benefit as shown in the consolidated statements of profit or loss and other
comprehensive income is as follows:
31 Maret 2016 31 Maret 2015
March 31, 2016 March 31, 2015
T idak Diaudit Tidak Diaudit
Unaudited Unaudited
Rp Rp
Laba Sebelum Pajak Penghasilan Profit Before Income Tax
Menurut Laporan Laba Rugi dan According to Consolidated Statement of
Penghasilan Komprehensif Lain Profit or Loss and
Konsolidasian 36.173.165.825
55.478.264.583 Other Comprehensive Income
Laba Entitas Anak Sebelum Profit of Subsidiaries before
Beban Pajak Penghasilan 11.501.711.816
53.321.499.933 Income Tax
Eliminasi 2.135.752.719
11.473.166.874 Elimination
Pajak Penghasilan Final 951.945.356
-- Final Income Tax
Laba Sebelum Pajak Perusahaan 27.759.152.084
13.629.931.524 Profit Before Income Tax of The Company
Beban Pajak 6.939.788.000
3.407.482.900 Tax Expenses
Jumlah Beban Pajak Penghasilan 6.939.788.000
3.407.482.900 Total Income Tax Expenses
e. Pajak Tangguhan e.
Deferred Tax
PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan
Per 31 Maret 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit
serta Untuk Periode 3 Bulan yang Berakhir pada 31 Maret 2016 Tidak DIaudit dan 2015 Tidak Diaudit
Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS Continued
As of March 31, 2016 Unaudited and December 31, 2015 Audited
For the 3 Month Period Ended March 31, 2016 Unaudited and 2015 Unaudited
In Full Rupiah
85
Pajak Tangguhan dihitung berdasarkan beda waktu antara nilai tercatat dari total aset dan liabilitas yang