PERPAJAKAN TAXATION Nippon Indosari Corpindo Tbk Billingual 31 Maret 2016 final
language.
PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Maret 2016 dan untuk Periode Tiga Bulan yang Berakhir
pada Tanggal tersebut Disajikan dalam rupiah, kecuali dinyatakan lain
PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS
As of March 31, 2016 and for the Three-Month Period Then Ended
Expressed in rupiah, unless otherwise stated
43
15. PERPAJAKAN 15. TAXATION
a. Pajak dibayar dimuka terdiri dari:
a. Prepaid taxes consist of the following:
31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015
Pajak pertambahan nilai-neto -
112.590.474 Value added taxes-net
Total -
112.590.474 Total
b. Utang pajak terdiri dari: b. Taxes payable consist of the following:
31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015
Pajak penghasilan: Income taxes:
Pasal 21 1.611.074.231
833.280.858 Article 21
Pasal 42 dan 23 1.189.779.802
1.745.476.700 Article 42 and 23
Pasal 25 5.957.766.789
5.957.766.789 Article 25
Pasal 26 148.138.836
182.340.455 Article 26
Pasal 29 25.393.132.033
17.426.466.638 Article 29
Pajak pertambahan nilai-neto 4.115.970.470
- Value added taxes-net
Total 38.415.862.161
26.145.331.440 Total
c. Rekonsiliasi antara laba sebelum pajak penghasilan sebagaimana yang disajikan
dalam laporan laba rugi dan penghasilan komprehensif lain dan taksiran penghasilan
kena pajak adalah sebagai berikut: c. The reconciliation between profit before
income tax as shown in the statement of profit or loss and other comprehensive income and
estimated taxable income is as follows:
31 Maret 2015 March 31, 2015
Disajikan Kembali - Catatan 2t dan 20
31 Maret 2016 As Restated -
March 31, 2016 Notes 2t and 20
Laba sebelum pajak Profit before income tax
penghasilan per laporan per statement of
laba rugi dan penghasilan profit or loss and other
komprehensif lain 114.389.393.394
88.775.102.534 comprehensive income
Beda temporer: Temporary differences:
Penyisihan imbalan kerja - neto 3.743.896.007
3.675.118.475 Provision for employee benefits - net
Amortisasi asset takberwujud 806.746.878
- Amortization of intangible assets
Akrual rabat 7.490.019.754
3.357.439.539 Accrued rebates
Penyusutan dan kerugian Depreciation and loss
pelepasan aset tetap 20.533.788.711 17.687.633.222
on disposals of fixed assets Beda permanen:
Permanent differences: Beban yang tidak dapat dikurangkan
1.613.392.931 1.467.215.409
Non-deductible expenses Penghasilan bunga yang
Interest income already dikenakan pajak final
3.824.509.070 1.078.065.918
subjected to final tax
Taksiran penghasilan kena pajak 103.685.151.183 78.509.176.817
Estimated taxable income
language.
PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Maret 2016 dan untuk Periode Tiga Bulan yang Berakhir
pada Tanggal tersebut Disajikan dalam rupiah, kecuali dinyatakan lain
PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS
As of March 31, 2016 and for the Three-Month Period Then Ended
Expressed in rupiah, unless otherwise stated
44
15. PERPAJAKAN lanjutan 15. TAXATION continued