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