PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM Lanjutan FINANCIAL STATEMENTS Continued
Per 30 Juni 2016 dan 31 Desember 2015 dan Periode 6 Enam As of June 30, 2016 and December 31, 2015 and For the 6 Six
Bulan yang Berakhir pada 30 Juni 2016 dan 2015 Months Periods Ended June 30, 2016 and 2015
Dalam US Dolar Penuh In Full US Dollar
33
Sebagian piutang usaha dijadikan jaminan utang bank Catatan 16.
Part of accounts receivable is used as collateral for bank loan Note 16.
Tidak terdapat rental kontinjen dalam perjanjian sewa kapal.
There is no contingent rent under vessel charter agreement.
6. Perpajakan
6. Taxation a. Pajak Dibayar Di Muka
a. Prepaid Taxes
2016 2015
USD USD
Perusahaan The Company
Pajak Penghasilan Income Tax
Pasal 22 39
-- Article 22
Pasal 23 12,276
-- Article 23
Pasal 25 19,463
-- Article 25
Pajak Pertambahan Nilai 29,349
-- Value Added Tax
Tagihan Pajak 21,690
-- Claim for Tax Refund
Sub Total 82,817
-- Sub Total
Entitas Anak Subsidiaries
Pajak Penghasilan Income Tax
Pasal 21 74,736
3,217 Article 21
Pasal 22 1,934
-- Article 22
Pasal 23 18,865
304 Article 23
Pasal 28.a --
13,700 Article 15
Pajak Pertambahan Nilai 360,813
450,553 Value Added Tax
Tagihan Pajak 1,071,722
33,527 Claim for Tax Refund
Sub Total 1,528,071
501,301 Sub Total
Total 1,610,888
501,301 Total
b. Pajak Kini b. Current Tax
Rekonsiliasi antara beban pajak penghasilan dan laba akuntansi sebelum pajak penghasilan adalah sebagai
berikut: A reconciliation between income tax expense with
income before tax is as follows:
2016 2015
USD USD
Rugi Sebelum Pajak Menurut Loss Before Tax According to
Laporan Laba Rugi dan Penghasilan Interim Consolidated Statements of Profit and Loss
Komprehensif Lain Konsolidasian Interim 475,732
2,161,353 and Other Comprehensive Income
Laba Rugi Entitas Anak Sebelum Pajak 213,451
735,433 Income Loss Before Income Tax of Subsidiaries
Rugi Sebelum Pajak Penghasilan Perusahaan 689,183
2,896,786 Loss Before Income Tax of the Company
Koreksi Fiskal Tax Correction
Beda Tetap Permanent Differences
Bagian Laba Rugi Entitas Asosiasi 569,612
133,216 Equity in Net Earning of Associates
Pendapatan Usaha yang Dikenakan Operating Revenue Subjected to
Pajak Penghasilan Final 3,108,118
924,499 Final Income Tax
Beban Usaha atas Pendapatan yang Operating Expenses on Revenue
Dikenakan Pajak Penghasilan Final 4,366,913
3,954,502 Subjected to Final Income Tax
Beban Lain-lain yang Other Expenses
Dikenakan Pajak Final --
-- Subjected to Final Income Tax
Penghasilan Kena Pajak --
-- Taxable Income
Sesuai dengan
Undang-undang Perpajakan
Indonesia, pajak penghasilan badan dihitung secara tahunan untuk Perusahaan dan masing-masing
entitas anak sebagai entitas hukum yang terpisah In accordance with Indonesia Taxation Law, corporate
income tax is calculated for the Company and each of its subsidiaries in the understanding that they are
separate legal entities the consolidated financial
PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM Lanjutan FINANCIAL STATEMENTS Continued
Per 30 Juni 2016 dan 31 Desember 2015 dan Periode 6 Enam As of June 30, 2016 and December 31, 2015 and For the 6 Six
Bulan yang Berakhir pada 30 Juni 2016 dan 2015 Months Periods Ended June 30, 2016 and 2015
Dalam US Dolar Penuh In Full US Dollar
34
laporan keuangan konsolidasian tidak dapat digunakan untuk menghitung pajak penghasilan
badan. statements are not permitted for computing corporate
income tax on an annual basis.
Perusahaan telah melaporkan SPT pajak penghasilan badan untuk tahun fiskal 2015 pada bulan April 2016.
Penghasilan kena pajak dan utang pajak penghasilan pasal 29 tahun 2015 dilaporkan dalam mata uang
Dolar AS. The Company has submitte
d the company’s income tax returns for the 2015 fiscal year in April 2016. Taxable
income and income tax payable article 29 for the year 2015 is reported in US Dollar.
c. Utang Pajak c. Taxes Payable
2016 2015
USD USD
Perusahaan Company
Pajak Penghasilan: Income Tax:
Pasal 15 38,709
-- Article 15
Pasal 21 41,147
49,057 Article 21
Pasal 23 726
1,615 Article 23
Pasal 4 2 250
239 Article 4 2
Pasal 29 12,883
12,919 Article 29
Pajak Pertambahan Nilai --
78,522 Value Added Tax
93,715 142,352
Entitas Anak Subsidiaries
Pajak Penghasilan: Income Tax:
Pasal 15 46,381
71,344 Article 15
Pasal 21 623,031
125,019 Article 21
Pasal 2326 62,851
112,777 Article 2326
Pasal 29 9,300
27,381 Article 29
Pasal 4 2 837
210 Article 4 2
Pajak Pertambahan Nilai 60,701
379,692 Value Added Tax
803,101 716,423
Total 896,817
858,775 Total
Wintermar Wintermar
Pada tanggal 6 Nopember 2006, Wintermar menerima hasil pemeriksaan PPh Pasal 15 tahun 2002 sebesar
Rp127.586.000. Wintermar mengajukan keberatan atas hasil pemeriksaan di atas dan telah ditolak oleh
Direktorat Jenderal Pajak. Pada tahun 2008 Wintermar mengajukan banding atas penolakan tersebut dan
telah diputuskan oleh Pengadilan Pajak pada tanggal 8 Maret 2010 yaitu mengabulkan sebagian permohonan
banding Wintermar. Pada tahun yang sama, Direktorat Jenderal Pajak mengajukan banding kepada
Mahkamah Agung atas keputusan Pengadilan Pajak. Sampai dengan tanggal penyelesaian laporan
keuangan konsolidasian, Wintermar belum menerima hasil keputusan Mahkamah Agung atas hasil
pemeriksaan pajak tersebut. On November 6, 2006, Wintermar received
assessment letters for PPh Article 15 year 2002 with underpayment amount of Rp127,586,000. Wintemar
objected to the above assessment letters but these were rejected by Directorate General of Tax . In 2008
Wintermar filed an appeal letter against these rejections and have been decided by Tax Court on
March 8, 2010, which
granted part of Wintermar’s appeal. In the same year. Directorate General of Tax
filed an appeal to the Supreme Court against the above Tax Court decisions. Until the preparation date of
consolidated financial statements, Wintermar has not received the decision of Supreme Court on the above
tax assessment letter.
PSV PSV
PSV menerima hasil pemeriksaan pajak tahun buku 2010 terdiri dari SKPKB PPh Pasal 21, SKPKB PPh
Pasal 23, SKPKB PPh Pasal 26, SKPKB PPN, SKPKB PPh
Badan dengan
jumlah sebesar
Rp20,903,210,028. PSV received tax assessment letters for the year 2010
which consists of SKPKB PPh Article 21, SKPKB PPh Article 23, SKPKB PPh Article 26, SKPKB PPN and
SKPKB PPh corporate income tax totalling to Rp20,903,210,028.
PSV juga menerima surat ketetapan pajak kurang bayar PPh Pasal 21 untuk masa pajak 2011 dengan
total sebesar Rp4.092.837.434. PSV also received tax underpayment assessment of
income tax Article 21 for tax period of 2011 with a total of Rp4,092,837,434.