PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2016 dan 2015
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2016 and 2015
Expressed in Rupiah, unless Otherwise Stated
54
17. PERPAJAKAN lanjutan 17. TAXATION continued
b. Utang Pajak b. Taxes Payable
2016 2015
Pajak penghasilan: Income taxes:
Pasal 4 2 Final 172.056.406
84.619.756 Article 4 2 - Final
Pasal 21 800.839.231
727.749.566 Tax article 21
Pasal 22 41.473.562
206.915.128 Tax article 22
Pasal 23 181.771.237
114.396.867 Tax article 23
Pasal 25 -
22.325.438 Tax article 25
Pasal 29 -
8.724.642.281 Tax article 29
Pajak pertambahan nilai -
160.826.366 Value-added tax
Total 1.196.140.436
10.041.475.402 Total
c. Beban Pajak Penghasilan c. Income Tax Expense
Beban pajak Perusahaan dan Entitas Anak terdiri dari:
Tax expense
of the
Company and
Subsidiaries are as follows:
2016 2015
Perusahaan The Company
Tangguhan 17.416.289
221.346.515 Deferred
Entitas Anak Subsidiaries
Kini 29.182.326.250
44.876.683.000 Current
Tangguhan 1.172.947.845
1.783.800.677 Deferred
30.355.274.095 46.660.483.677
Konsolidasian Consolidated
Kini 29.182.326.250
44.876.683.000 Current
Tangguhan 1.190.364.134
2.005.147.192 Deferred
Beban Pajak Penghasilan - Neto 30.372.690.384
46.881.830.192 Income Tax Expense - Net
Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak
yang berlaku dari laba sebelum beban pajak penghasilan seperti yang dilaporkan pada
laporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah sebagai berikut:
The reconciliation between the income tax expense calculated by applying the applicable
tax rate on the income before tax expense as shown in the consolidated statements of profit
or loss and other comprehensive income is as follows:
2016 2015
Laba sebelum beban Income before income tax
pajak penghasilan menurut expense per consolidated
laporan laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 136.662.997.252 177.962.941.779
other comprehensive income Laba sebelum beban
Income before tax expense pajak entitas anak
124.687.234.499 176.308.753.699 of subsidiaries
Eliminasi transaksi dengan Elimination of transactions with
entitas anak 38.351.118.645
26.651.979.103 subsidiaries
Laba sebelum beban Income before income tax expense
pajak penghasilan Perusahaan 50.326.881.398
28.306.167.183 of the Company
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2016 dan 2015
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2016 and 2015
Expressed in Rupiah, unless Otherwise Stated
55
17. PERPAJAKAN lanjutan 17. TAXATION continued
c. Beban Pajak Penghasilan lanjutan c. Income Tax Expense continued
2016 2015
Pajak dihitung pada tarif Tax calculated based
pajak yang berlaku 12.581.720.350
7.076.541.796 on applicable tax rate
Pengaruh pajak atas Tax effect of the Company’s
beda tetap Perusahaan 13.411.074.833
7.313.481.085 permanent differences
Pengaruh pajak atas aset pajak Tax effect of the Company’s
tangguhan yang tidak diakui 846.770.772
458.285.804 unrecognized deferred tax asset
Total Beban Pajak Penghasilan Total Income Tax Expense
Perusahaan 17.416.289
221.346.515 of the Company
Total Beban Pajak Penghasilan Total Income Tax Expense
Entitas Anak 30.355.274.095
46.660.483.677 of the Subsidiaries
Total Beban Pajak Penghasilan Total Income Tax Expense
Konsolidasian 30.372.690.384
46.881.830.192 Consolidation
d. Pajak Kini d. Current Tax
Rekonsiliasi antara laba sebelum beban pajak penghasilan menurut laporan laba rugi dan
penghasilan komprehensif lain konsolidasian dengan laba kena pajak atau rugi fiskal 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 fiscal loss is as follows:
2016 2015
Laba sebelum beban Income before income tax
pajak penghasilan menurut expense per consolidated
laporan laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 136.662.997.252 177.962.941.779
other comprehensive income Laba sebelum beban
Income before tax expense pajak entitas anak
124.687.234.499 176.308.753.699 of subsidiaries
Eliminasi transaksi dengan Elimination of transactions with
entitas anak 38.351.118.645
26.651.979.103 subsidiaries
Laba sebelum beban Income before income tax expense
pajak penghasilan Perusahaan 50.326.881.398
28.306.167.183 of the Company
Beda temporer Temporary differences
Imbalan kerja karyawan 180.557.303
546.090.191 Employee benefit expense
Beban penyusutan 250.222.460
339.295.868 Depreciation expense
Beda temporer 69.665.157
885.386.059 Temporary differences
Beda tetap Permanent differences
Gaji, upah dan tunjangan Salary, wages and
lain-lain 126.510.749
446.516.768 other allowances
Sumbangan 41.611.664
22.353.690 Donation
Hiburan 18.101.803
8.726.339 Entertainment
Pendapatan dividen 52.861.962.666 28.660.270.781
Dividend Income Penghasilan yang dikenakan
pajak final 996.049.292
1.455.215.585 Income subject to final tax
Lain-lain 27.488.411
383.965.229 Others
Beda tetap - neto 53.644.299.331 29.253.924.340
Permanent differences - net Taksiran laba kena pajak rugi fiskal
3.387.083.090 1.833.143.216
Estimated taxable income fiscal loss