The original consolidated financial statements included herein are presented in Indonesian language.
- 73 -
PT DWI ANEKA JAYA KEMASINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
31 DESEMBER 2016 DAN 31 DESEMBER 2015
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT DWI ANEKA JAYA KEMASINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2016 AND 2015
Expressed in thousands of Rupiah, unless otherwise stated
31. PERPAJAKAN Lanjutan
31. TAXATION Continued
d. Taksiran penghasilan beban pajak Entitas dan Entitas Anak
adalah sebagai berikut lanjutan: Pajak Tahun Berjalan lanjutan
Current Tax continued
31 Desember 31 Desember
December 2016 December 2015
Provision for tax expense in current T aksiran beban pajak t ahun berjalan
- -
year
e. Rincian taksiran tagihan pajak penghasilan pajak Entitas pada
tanggal 31 Desember 2015 adalah sebagai berikut 2016: Nil: e.
Detail of estimated claim for tax refund as of December 31, 2015 are as follows 2016: Nil:
31 Desember 2015 December 31, 2015
Pajak Penghasilan Income tax
Pasal 22 3.072.234
Art 22 Pasal 23
186.607 Art 23
Pasal 25 21.961.784
Art 25 Jumlah taksiran tagihan pajak penghasilan
25.220.625 Total estimated claim for tax refund
Rekonsiliasi antara manfaatbeban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku atas laba
sebelum pajak penghasilan dan manfaat atau beban pajak penghasilan seperti disajikan dalam laporan laba rugi dan
penghasilan komprehensif lain konsolidasi adalah sebagai
berikut: The reconciliation between income tax benefitexpense,
calculated by applying the applicable tax rate to the income before income tax and income tax benefitexpenses as shown in
the consolidated statements of profit or loss and other comprehensive income is as follows:
Sesuai dengan peraturan perpajakan di Indonesia, Entitas dan Entitas Anak melaporkanmenyetorkan pajak berdasarkan sistem
self-assessment. Fiskus dapat menetapkan atau mengubah pajak- pajak tersebut dalam jangka waktu tertentu sesuai dengan
peraturan yang berlaku. In accordance with the tax regulations in Indonesia, the Entity
and Subsidiaries reportssubmits tax on a self-assessment basis. Tax authorities may assess or amend taxes within the specified
period of time in accordance with applicable regulations.
31 Desember 2015 December 31, 2015
Laba rugi sebelum taksiran beban pajak sesuai dengan laporan laba rugi komprehensif
439.810.233 Income loss before provision
for tax expense as presented in the statements of
comprehensive income Rugi sebelum pajak Entitas Anak
504.094 Loss before tax of
Subsidiaries Laba rugi sebelum pajak Entitas dipindahkan
439.306.139 Income rugi before tax of the Entity move
Pindahan 11.495.414
4.758.931 Forward
Iuran dan sumbangan 566.000
932.861 Contribution and donations
Aset t et ap 9.390.582
5.951.718 Fixed assets
Pendapat an bunga deposit o 785.674
5.521.337 Interest incom e from deposits
Pendapat an jasa giro 249.320
1.714.689 Interest incom e from bank
Lain-lain 22.732.041
509.359 Others
Jumlah beda t et ap 43.149.042
4.916.843 Total perm anent differences
T aksiran penghasilan kena pajak 321.357.412
433.772.784 Estim ated taxable incom e
Dit ambah rugi t ahun: Additional Loss of year:
- 2015 433.772.784
- 2015 -
Rugi yang dapat dikompensasikan 755.130.196
433.772.784 Loss carried forward
d. Provision for tax income expense of the Entity and
Subsidiaries are as followscontinued:
The original consolidated financial statements included herein are presented in Indonesian language.
- 74 -
PT DWI ANEKA JAYA KEMASINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
31 DESEMBER 2016 DAN 31 DESEMBER 2015
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT DWI ANEKA JAYA KEMASINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2016 AND 2015
Expressed in thousands of Rupiah, unless otherwise stated
31. PERPAJAKAN Lanjutan
31. TAXATION Continued
e. Rincian taksiran tagihan pajak penghasilan pajak Entitas pada
tanggal 31 Desember 2016 Nihil dan 31 Desember 2015 adalah sebagai berikut lanjutan:
e. Detail of estimated claim for tax refund as of December 31,
2016 Nil and December 31,2015 are as follows –
continued : 31 Desember 2015
December 31, 2015 Pindahan - Laba rugi sebelum pajak Entitas
439.306.139 Forwad - Income rugi before tax of the Entity
Tarif pajak yang berlaku -
Applicable tax rates Pengaruh pajak atas beda tetap
3.038.217 Tax effect on permanent
Differences Penghasilan yang pajaknya bersifat final
1.809.006 Income subjected to
final tax Jumlah taksiran beban pajak Entitas
406.175 Total provision for tax
Expense Entity Jumlah taksiran beban pajak Entitas Anak
- Total provision for tax Expense
Subsidiaries Jumlah taksiran beban pajak
406.175 Total provision for tax Expense
f.
Surat
ketetapan
pajak
f.
Tax
assessments Untuk tahun yang berakhir pada tanggal 31 Desember 2016
Nihil dan 31 Desember 2015, Entitas mendapat Surat Tagihan Pajak STP sebagai berikut:
for the year ended December 31, 2016 Nil and December 31, 2015 the Entity received Tax Collection Letter are as follows:
Pajak MasaPeriod
NomorNumber JumlahTotal
Tax Pajak Penghasilan pasal 21
Maret 2015 March 2015
000021011540215 6.251
Income Tax article 21 Pajak Penghasilan pasal 21
Nopember 2014 November 2014
001901011405415 5.884
Income Tax article 21 Pajak Penghasilan pasal 2529
Nopember 2014 November 2014
000841061405415 36.364
Income Tax article 2529 Pajak Penghasilan pasal 2529
Oktober 2014 October 2014
000831061405415 76.628
Income Tax article 2529 Pajak Penghasilan pasal 2529
2014 2014
000821061405415 36.364
Income Tax article 2529 Pajak Penghasilan pasal 2529
Agustus 2014 August 2014
000811061405415 36.364
Income Tax article 2529 Pajak Penghasilan pasal 2529
2013 000611061305415
581.519 Income Tax article 2529
Pajak Pertambahan Nilai Oktober 2014
October 2014 000611071405415
22.169 Value Tax Added
Pajak Pertambahan Nilai November 2014
November 2014 000621071405415
500 Value Tax Added
Jumlah 802.043
Total Pajak Tangguhan
Deferred Tax Rincian aset pajak tangguhan pada tanggal 31 Desember 2016
dan 2015 adalah sebagai berikut: The details of deferred tax assets as of December 31, 2016
and 2015 are as follows:
31 Desember 31 Desember
Decem ber 2016 Decem ber 2015
Saldo Awal 1.105.013
794.015 Beginning Balance
Liabilit as diest imasi at as Est imat ed liabilit ies for employee
imbalan kerja 122.824
406.175 benefit
Sewa pembiayaan 3.781
- Lease
Keunt ungan akt uaria 46.203
95.177 Act uarial gains
Jumlah Aset Pajak T angguhan 1.185.415
1.105.013 T ot al Deferred T ax Asset
