PERPAJAKAN lanjutan TAXATION continued PERPAJAKAN lanjutan TAXATION continued
Indonesian language.
PT CATUR SENTOSA ADIPRANA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2016 dan Untuk Periode yang Berakhir
Pada Tanggal tersebut Disajikan dalam ribuan rupiah,
kecuali dinyatakan lain PT CATUR SENTOSA ADIPRANA Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of March 31, 2016
and for the Periods Then Ended Expressed in thousands of rupiah,
unless otherwise stated
75
17. PERPAJAKAN lanjutan 17. TAXATION continued
e. Perhitungan beban pajak kini neto dan estimasi utang tagihan pajak penghasilan adalah
sebagai berikut: e. Computation of net income tax expense and
the estimated income tax payable claim for tax refund is as follows:
Periode yang berakhir pada tanggal 31 MaretPeriods ended
March 31, 2016
2015
Estimasi penghasilan kena pajak Estimated taxable income
Perusahaan 14.241.103
18.400.401 Company
Entitas Anak 22.341.780
20.528.464 Subsidiaries
Akumulasi rugi fiskal awal tahun 78.461.092
62.075.320 Beginning tax loss carryforward
Rugi fiskal tahun berjalan 3.933.642
10.395.306 Current tax loss
Koreksi rugi fiskal -
288.032 Correction to tax loss
Akumulasi rugi fiskal akhir tahun 79.726.001
69.465.074 Ending tax loss carryforward
Akumulasi kompensasi Tax loss carryforward
rugi fiskal 2.668.733
3.293.583 compensation
Penghasilan kena pajak - neto 19.673.047
17.234.881 Taxable income - net
Beban pajak penghasilan kini Current income tax expense
Perusahaan 3.560.276
4.600.100 Company
Entitas Anak 4.918.262
4.308.720 Subsidiaries
Manfaat pajak tangguhan - neto Deferred income tax benefit - net
Catatan 17g 2.189.369 3.607.685
Note 17g
Beban pajak penghasilan - neto 6.289.169
5.301.136 Income tax expense - net
Indonesian language.
PT CATUR SENTOSA ADIPRANA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2016 dan Untuk Periode yang Berakhir
Pada Tanggal tersebut Disajikan dalam ribuan rupiah,
kecuali dinyatakan lain PT CATUR SENTOSA ADIPRANA Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of March 31, 2016
and for the Periods Then Ended Expressed in thousands of rupiah,
unless otherwise stated
76
17. PERPAJAKAN lanjutan 17. TAXATION continued
e. Perhitungan beban pajak kini neto dan estimasi utang tagihan pajak penghasilan adalah
sebagai berikut: lanjutan e. Computation of net income tax expense and
the estimated income tax payable claim for tax refund is as follows: continued
Periode yang berakhir pada tanggal 31 MaretPeriods ended
March 31, 2016
2015
Beban pajak penghasilan kini menggunakan tarif pajak
Current income tax expense yang berlaku
using applicable tax rate Perusahaan
3.560.276 4.600.100
Company Entitas Anak
4.918.262 4.308.720
Subsidiaries Pajak penghasilan dibayar di muka
Prepayments of income tax Perusahaan
Company Pasal 22
329.710 362.611
Article 22 Pasal 23
2.310.650 3.116.774
Article 23 Pasal 25
568.512 1.940.432
Article 25 Total pajak penghasilan
dibayar di muka - Total prepayments of income
Perusahaan 3.208.872
5.419.818 tax - Company
Entitas Anak Subsidiaries
Pasal 22 3.056.548
5.445.660 Article 22
Pasal 23 1.501.622
1.289.698 Article 23
Pasal 25 2.498.281
2.736.539 Article 25
Total pajak penghasilan dibayar Total prepayments of income
di muka - Entitas Anak 7.056.450
9.471.896 tax - Subsidiaries
Perusahaan Company
Estimasi tagihan pajak penghasilan
351.404 819.717
Claim for tax refund Entitas Anak
Subsidiaries Utang pajak penghasilan
256.340 344.841
Income tax payable
Estimasi tagihan pajak
penghasilan 2.394.530
5.508.017 Claim for tax refund
Indonesian language.
PT CATUR SENTOSA ADIPRANA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2016 dan Untuk Periode yang Berakhir
Pada Tanggal tersebut Disajikan dalam ribuan rupiah,
kecuali dinyatakan lain PT CATUR SENTOSA ADIPRANA Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of March 31, 2016
and for the Periods Then Ended Expressed in thousands of rupiah,
unless otherwise stated
77
17. PERPAJAKAN lanjutan 17. TAXATION continued