PT Bank OCBC NISP Tbk OCBC PT Bank OCBC NISP Tbk OCBC
Indonesian language.
PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tahun yang Berakhir pada
Tanggal-tanggal 31 Desember 2015 dan 2014 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain
PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS Years Ended December 31, 2015 and 2014
Expressed in US Dollar, unless Otherwise Stated
64
17. PERPAJAKAN 17. TAXATION
a. Utang Pajak a. Taxes Payable
2015 2014
Pajak Pertambahan Nilai 94.593
109.400 Value-Added Tax
Pajak penghasilan: Income taxes:
Pasal 15 final 290.987
273.984 Article 15 final
Pasal 21 82.620
35.814 Article 21
Pasal 29 104
22.968 Article 29
Pasal 23 11.277
34.312 Article 23
Pasal 4 2 final 4.408
3.225 Article 4 2 final
Pasal 25 229
92 Article 25
Total 484.218
479.795 Total
b. Pajak Dibayar Dimuka b. Prepaid Tax
2015 2014
Pajak Pertambahan Nilai
1.752.743 1.069.839
Value-Added Tax
c. Manfaat Beban Pajak c. Tax Benefit Expense
Manfaat beban pajak Perusahaan dan Entitas Anak terdiri dari:
Tax benefit expense of the Company and Subsidiaries are as follows:
2015 2014
Final Final
Entitas Anak 1.420.597
1.214.966 Subsidiaries
Kini Current
Perusahaan 3.824
11.769 The Company
Entitas Anak -
19.604 Subsidiaries
Sub-total 3.824
31.373 Sub-total
Tangguhan Deferred
Perusahaan 6.248
2.916 The Company
Entitas Anak 37.055
723.437 Subsidiaries
Sub-total 30.807
720.521 Sub-total
Beban pajak - neto 1.455.228
1.966.860 Tax expense - net
d. Pajak penghasilan pasal 15 Final d. Income tax article 15 Final
Entitas anak, kecuali MOS dan SIM, bergerak di bidang pelayaran yang dikenakan PPh pasal
15 final sebesar 1,2 dari peredaran bruto sesuai
Keputusan Menteri
Keuangan No. 416KMK.041996 tanggal 14 Juni 1996
dan SE-29PJ.41996 tanggal 13 Agustus 1996.
The Subsidiaries, except MOS and SIM, are engaged in shipping, which is subject to
income tax article 15 final rate of 1.2 from gross
income based on Finance
Ministry Decisions
No. 416KMK.041996
dated June 14, 1996 and SE-29PJ.41996 dated
August 13, 1996.
Indonesian language.
PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tahun yang Berakhir pada
Tanggal-tanggal 31 Desember 2015 dan 2014 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain
PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS Years Ended December 31, 2015 and 2014
Expressed in US Dollar, unless Otherwise Stated
65
17. PERPAJAKAN lanjutan 17. TAXATION continued
d. Pajak penghasilan pasal 15 Final lanjutan d. Income tax article 15 Final continued
Perhitungan pajak
penghasilan final
sehubungan dengan pengoperasian kapal Entitas Anak adalah sebagai berikut:
The calculation of the final income tax in connection
with the
operation of
the Subsidiaries is as follows:
2015 2014
Total pendapatan neto Total net revenues per
menurut laporan laba rugi consolidated statements of
komprehensif konsolidasian 141.833.461
127.477.386 comprehensive income
Eliminasi dan penyesuaian 13.987.666
8.705.000 Elimination and adjustments
Pendapatan yang tidak Revenues not subjected
dikenakan pajak final: to final tax of:
Perusahaan 662.063
508.000 the Company
Entitas Anak 36.776.029
34.427.267 Subsidiaries
Pendapatan dari sewa kapal Revenues from vessel rental
dan jasa pengangkutan 118.383.035
101.247.119 and freight services
PPh pasal 15 final Income tax article 15 final
sebesar 1,2 1.420.597
1.214.966 at 1.2
PPh pasal 15 final yang Income tax article 15 final
dipotong pada which already withheld in
tahun berjalan 1.129.610
940.982 current year
Utang pajak penghasilan pasal 15 final
290.987 273.984
Income tax article 15 final
e. Pajak Kini e. Current Tax
Rekonsiliasi antara laba sebelum beban pajak penghasilan menurut laporan laba rugi dan
penghasilan komprehensif lain konsolidasian dengan taksiran laba kena pajak 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 is as follows:
2015 2014
Laba sebelum manfaat beban Income before income tax benefit
pajak penghasilan menurut expense per consolidated
laporan laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 42.402.351
35.208.510 other comprehensive income
Laba sebelum manfaat beban Income before income
pajak penghasilan tax benefit expense of
Entitas Anak 46.759.927
36.238.105 Subsidiaries
Eliminasi dan penyesuaian 4.141.165
530.440 Elimination and adjustments
Laba rugi sebelum manfaat Income loss before income
beban pajak penghasilan tax benefit expense
Perusahaan 216.411
499.155 of the Company
Beda temporer: Temporary differences:
Imbalan kerja 24.990
11.663 Employees’ benefit
Beda tetap: Permanent differences:
Pendapatan bunga 8.949
25.812 Interest income
Rugi selisih kurs 205.956
578.702 Loss on foreign exchange
Lain-lain 15.161
10.498 Others
Beda tetap - neto 212.168
563.388 Permanent differences - net
Taksiran laba kena pajak Estimated taxable income
Perusahaan 20.747
75.896 of the Company