Pajak Tangguhan Deferred Tax

PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada tanggal 31 Desember 2014 dan 2013 Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2014 and 2013 In Full Rupiah d1March 27, 2015 66 paraf: e. Utang Pajak e. Tax Payables 2014 2013 Rp Rp Perusahaan: The Company Pajak Penghasilan Pasal 4 2 Income Tax Article 4 2 Pajak Penghasilan Pasal 21 665,568,565 233,617,724 Income Tax Article 21 Pajak Penghasilan Pasal 23 151,513,091 205,038,292 Income Tax Article 23 Pajak Penghasilan Pasal 25 2,805,849,296 2,706,623,379 Income Tax Article 25 Pajak Penghasilan Pasal 26 -- 288,677,220 Income Tax Article 26 Pajak Penghasilan Pasal 29 -- 6,588,101,641 Income Tax Article 29 Pajak Pertambahan Nilai 322,980,557 -- Value Added Tax Sub Total 3,945,911,509 10,022,058,256 Sub Total Entitas Anak: Subsidiaries Pajak Penghasilan Pasal 4 2 1,319,294,373 1,438,026,921 Income Tax Article 4 2 Pajak Penghasilan Pasal 21 400,802,347 452,062,765 Income Tax Article 21 Pajak Penghasilan Pasal 23 193,080,465 183,750,719 Income Tax Article 23 Pajak Penghasilan Pasal 25 296,910,640 281,511,277 Income Tax Article 25 Pajak Penghasilan Pasal 26 579,495 -- Income Tax Article 26 Pajak Penghasilan Pasal 29 1,171,106,944 2,232,188,584 Income Tax Article 29 Pajak Pertambahan Nilai 70,050,444 1,525,491,315 Value Added Tax Sub Total 3,451,824,708 6,113,031,581 Sub Total Total 7,397,736,217 16,135,089,837 Total 17. Beban Akrual 17. Accruals Akun ini terdiri dari: This account consists of: 2014 2013 Rp Rp Komisi Penjualan 16,275,784,688 16,522,777,663 Sales Commission Listrik, Air dan Telekomunikasi 1,637,586,666 1,702,239,933 Electricity, Water and Telecommunications Beban Angkut 618,565,765 1,305,895,958 Transportation Expenses Konsultan dan Manajemen Fee 507,544,578 117,800,000 Consultant and Management Fee Perbaikan dan Pemeliharaan 357,582,079 530,701,849 Repair and Maintenance Lokal dan Ekspor Ekspedisi 173,215,940 62,337,160 Local and Export Expedition Gaji dan Bonus 118,193,650 77,449,300 Salaries and Bonuses Asuransi Karyawan 104,547,609 195,833,394 Employees insurance Lain-lain masing-masing di bawah Others each below Rp100.000.000 1,027,053,002 110,701,564 Rp100,000,000 Total 20,820,073,977 20,625,736,822 Total PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada tanggal 31 Desember 2014 dan 2013 Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2014 and 2013 In Full Rupiah d1March 27, 2015 67 paraf: 18. Uang Muka Pelanggan 18. Advance from Customers Akun ini terdiri dari: The account consists of: 2014 2013 Rp Rp Altira Office Tower 65,052,181,044 94,500,737,469 Altira Office Tower Altira Office Park 27,763,104,423 127,402,858,925 Altira Office Park Lain-lain 7,261,350,345 1,672,951,742 Others Uang Muka Pelanggan 100,076,635,811 223,576,548,136 Advance from Customers Detail dari uang muka Altira Office Park dan Altira Office Tower berdasarkan pelanggan adalah sebagai berikut: Details of advances and Altira Altira Office Park Office Tower by the customer are as follows: 2014 2013 Rp Rp Altira Office Park Altira Office Park Sri Sutijah Hardjo 12,420,000,000 -- Sri Sutijah Hardjo PT Harimas Tunggal Perkasa 6,480,000,000 6,480,000,000 PT Harimas Tunggal Perkasa PT Trias Sentosa Tbk 1,701,890,790 8,609,542,797 PT Trias Sentosa Tbk PT Alp Petro Indonesia 1,612,161,328 7,057,449,763 PT Alp Petro Indonesia PT Bank Central Asia 1,030,422,646 6,688,057,986 PT Bank Central Asia PT Air Mas Perkasa 90,909,091 5,080,320,000 PT Air Mas Perkasa Yanti Yulianti Gouw -- 14,717,400,000 Yanti Yulianti Gouw PT Sanghiang Perkasa -- 14,644,484,363 PT Sanghiang Perkasa Yunita Phan Stephanus Ronald -- 5,700,000,000 Yunita Phan Stephanus Ronald PT Tifa Finance Tbk -- 5,400,000,000 PT Tifa Finance Tbk Phan Cin Wie -- 5,400,000,000 Phan Cin Wie Gunawan Sugianto -- 5,184,000,000 Gunawan Sugianto PT Dua Kelinci -- 6,783,214,258 PT Dua Kelinci Lainnya masing-masing di bawah Rp5.000.000.000 4,427,720,568 35,658,389,758 Others each below Rp5,000,000,000 Sub Total Altira Office Park 27,763,104,423 127,402,858,925 Sub Total Altira Office Park Altira Office Tower Altira Office Tower Bank Panin Indonesia 22,713,551,841 38,160,838,532 Bank Panin Indonesia PT Global Jaya Propertindo 14,621,535,427 23,402,712,971 PT Global Jaya Propertindo PT Lestari Gemilang 8,939,426,812 23,006,872,474 PT Lestari Gemilang PT Sunter Grahamas 7,990,960,303 1,822,075,727 PT Sunter Grahamas PT Graha Sunter Indah 5,159,164,221 1,176,377,749 PT Graha Sunter Indah PT Armada Samudra Global 3,816,838,273 5,645,141,832 PT Armada Samudra Global Lainnya masing-masing di bawah Rp5.000.000.000 1,810,704,166 1,286,718,184 Others each below Rp5,000,000,000 Sub Total Office Tower 65,052,181,044 94,500,737,469 Sub Total Office Tower Total 92,815,285,466 221,903,596,394 Total