LIABILITAS IMBALAN PASCA-KERJA AR HK 2016 Low Res

PT HUTAMA KARYA PERSERO DAN ENTITAS ANAK PT HUTAMA KARYA PERSERO AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEAR ENDED 31 DESEMBER 2016 31 DECEMBER 2016 Dinyatakan dalam Rupiah Penuh Expressed in Rupiah 40. PERPAJAKAN lanjutan 40. TAXATION continued b. Utang Pajak b. Taxes payable Perseroan The Company PPh pasal 23 Income tax article 23 Utang PPN Wapu VAT - collected PPh Pasal 2529 Income tax article 2529 PPh pasal 21 Income tax article 21 PPh Pasal 4 Ayat 2 Income tax article 4 2 PPh pasal 22 Income tax article 22 Sub Jumlah Perseroan Sub Total Company Entitas Anak Subsidiaries PPH pasal 2529 Income tax article 2529 PPh pasal 23 Income tax article 23 PPh pasal 21 Income tax article 21 PPh Pasal 4 Ayat 2 Income tax article 4 2 Pajak lainnya Other taxes Sub Jumlah Entitas Anak Sub Total Subsidiaries Jumlah Utang Pajak Total Taxes Payable c. Beban Pajak Penghasilan c. Income Tax Expense Perseroan The Company Pajak kini Current tax Pajak tangguhan Deferred tax Sub Jumlah Perseroan Sub Total of Company Entitas Anak Subsidiaries Pajak kini Current tax Pajak tangguhan Deferred tax Sub Jumlah Entitas Anak Sub Total of Subsidiaries Konsolidasian Consolidated Pajak kini Current tax Pajak tangguhan Deferred tax Sub Jumlah Konsolidasian Sub total of Consolidated Pajak Kini Current Tax Laba sebelum pajak entitas anak Profit before income of subsidiaries Eliminasi konsolidasi Elimination of consolidated Laba sebelum pajak Perseroan Profit before income tax of Company Penghasilan yang dikenakan pajak final Income subject to final tax Laba rugi fiskal Perseroan Fiscal profit loss of Company Beban Pajak Kini Current Tax Expense Perseroan Company Entitas Anak Subsidiaries Jumlah Total Pajak Tangguhan Deferred Tax 66.174.928.033 - 372.005.365.872 250.732.106.406 107.305.653.740 250.732.106.406 264.699.712.132 - 822.683.379 89.621.348 7.731.897.973 6.200.098.864 8.554.581.352 6.289.720.212 42.310.752.560 2016 2015 Laba konsolidasian sebelum pajak penghasilan 5.176.182.902 1.234.982.797 32.805.039.045 34.764.559.248 1.822.011.722 258.967.707 2.459.839.496 395.886.099 47.679.395 - - - 375.671.602.558 257.410.550.717 66.174.928.033 - 197.538.277.107 190.859.832.796 2016 2015 36.654.395.851 Consolidated income before tax income 306.951.690.304 139.864.602.820 31.586.720.676 3.271.374.526 22.950.741.499 10.253.112.524 5.302.315.474 264.640.937.744 103.210.206.969 12.781.140.599 209.733.638.716 62.176.009.397 63.084.183 - 9.733.007.119 - 73.906.826.006 6.200.098.864 Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi dengan laba kena pajak adalah sebagai berikut: The reconciliation of profit before tax for commercial purposes and profit before tax for fiscal purposes: 74.729.509.385 6.289.720.212 822.683.379 89.621.348 232.897.266.744 229.231.030.058 8.554.581.352 6.289.720.212 74.729.509.385 6.289.720.212 Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut laporan keuangan dengan dasar pengenaan pajak aset dan liabilitas. Berdasarkan PP No. 51 Tahun 2008 jo PP No. 40 Tahun 2009 mengenai Pajak Penghasilan Jasa Konstruksi bersifat final oleh karenanya pendapatan konstruksi dikenakan pajak final. Demikian juga atas penghasilan realty dikenakan pajak final sesuai PP No. 71 Tahun 2008. Terhadap objek pajak yang telah dikenakan PPh Final tidak dihitung pajak tangguhan. The deferred tax is calculated based on the effect of temporary differences of assets and liabilities recognized for commercial purposes and those recognized for fiscal purposes. Under the government regulation-PP. No.51 of 2008 jo PP No.40 year 2009 on income tax for construction services, the construction services are subject to final tax, therefore final tax is levied on construction income. Government regulation PP No.71 year 2008 on real estate income subjected to final tax. 66.174.928.033 - 101