Utang Pajak Taxes Payable

243 b. Utang Pajak b. Taxes Payable Entitas Induk: Pajak Penghasilan Pasal 21 Pajak Penghasilan Pasal 2326 Pajak Pertambahan Nilai - Bersih Pajak lainnya Pajak Penghasilan pasal 25 Pajak Penghasilan pasal 29 Sub jumlah Entitas Anak: Pajak Pertambahan Nilai Pajak Penghasilan Pasal 21 Pajak Penghasilan Pasal 2326 Pajak Penghasilan Badan Pajak lainnya Sub jumlah Jumlah utang pajak 39,521,439,907 Perusahaan menerima surat konfirmasi Daftar Sisa Tagihan Pajak dari Direktorat Jenderal Pajak Kantor Pelayanan Pajak Badan Usaha Milik Negara, atas surat Ketetapan Pajak Surat Tagihan pajak dengan rincian sebagai berikut: Company received a letter of confirmation from the List of Tax Collection of Tax Time Tax Office Directorate General of State-Owned Enterprises, for an assessment tax invoice with details as follows: 8,555,408,549 2,881,861,661 Sub total 171,787,737,598 114,317,851,516 Total Taxes Payable 5,648,142,960 334,838,376 Income tax - 10,204,363 Other tax Dalam pemeriksaan pajak atas SPT PPh Badan tahun pajak 2009, KPP BUMN melakukan sejumlah koreksi fiskal, termasuk koreksi sebesar Rp.50.085.379.492 terhadap penyusutan atas Aset BPYBDS. Pada tanggal 22 Agustus 2011, Perusahaan mengajukan Surat Keberatan Pajak kepada KPP BUMN atas SKPLB PPh Badan tahun Pajak 2009 tersebut berkaitan dengan sejumlah koreksi fiskal. Sampai dengan Laporan ini diterbitkan, Surat Keputusan atas Surat Keberatan Pajak yang diajukan Perusahaan belum dikeluarkan oleh KPP BUMN. During tax audit on Corporate Income Tax of FY 2009, KPP BUMN made a number of fiscal corrections, including correction in the amount of Rp.50.085.379.492 against depreciation on BPYBDS Assets. On August 22, 2011 the Company filed Tax Objection Letter to KPP BUMN against SKPLB of Corporate Income Tax of FY 2009 in connection with several fiscal corrections. Until the date of this report, Decision Letter on Tax Objection Letter filed by the Company has not been issued by KPP BUMN. Kantor Pelayanan Pajak Badan Usaha Milik Negara “KPP BUMN” melakukan pemeriksaan atas seluruh jenis Pajak tahun 2009 sebagai tindak lanjut atas SPT PPh Badan Tahun 2009 yang menyatakan kelebihan pembayaran pajak sebesar Rp.82.611.753.317. Sebagai hasil akhir pemeriksaan, KPP BUMN mengeluarkan sebanyak 19 Surat Ketetapan Pajak “SKP” dan Surat Tagihan Pajak “STP” di bulan Juni 2011 dengan total nilai sebesar Rp.8.277.274.021. Dalam jumlah tersebut termasuk SKP Lebih Bayar “SKPLB” PPh Badan tahun pajak 2009 senilai Rp.27.903.905.615. KPP BUMN telah menerbitkan Surat Perintah Membayar Kelebihan Pajak “SPMKP” No. 80152051-0149-2011 tanggal 15 Juli 2011 senilai Rp.27.903.905.615. Selanjutnya KPP BUMN mengkompensasikan seluruh nilai SPMKP tersebut dengan 11 jenis utang pajak dalam bentuk SKP dan STP sesuai lampiran SPMKP dengan total nilai yang sama dengan nilai SPMKP tersebut. Tax Service Office of State-Owned Companies “KPP BUMN” conducted audit on all taxes of fiscal year “FY” 2009 as a follow up to Corporate Income Tax Return of FY 2009 which stated overpayment in the amount of Rp.82.611.753.317. As final results of the tax audit, KPP BUMN issued 19 Tax Assessment Letters “SKP” and Tax Collection Letters “STP” in June 2011 in the total value of Rp.8.277.274.021. In the preceding amount, it includes Overpayment SKP “SKPLB” of Corporate Income Tax of FY 2009 in the value of Rp.27.903.905.615. KPP BUMN has issued Payment Instruction Letter on Tax Overpayment “SPMKP” No. 80152051-0149-2011 dated 15 Juli 2011 in the value of Rp.27.903.905.615. Further, KPP BUMN compensated the overall value of such SPMKP against 11 tax liabilities in the form of SKP and STP as listed in the Attachment to the SPMKP in the same value of that of SPMKP. 1,885,805,043 1,900,788,911 Income Tax Article 21 247,163,469 213,079,216 Income Tax Article 2326 163,232,329,049 111,435,989,855 Sub total Subsidiaries 774,297,077 422,950,795 Value Added Tax 6,323,795,914 3,001,925,502 Other tax - 3,442,570,767 Income Tax Article 25 - Income Tax Article 29 1,891,511,866 3,742,627,016 Income Tax Article 2326 83,475,013,600 91,662,804,969 Value Added Tax - Net 2011 2010 Parent Entity 32,020,567,762 9,586,061,601 Income Tax Article 21 244 Jatuh Tempo Maturity 000811061005110 Paksa Force 000821061005110 Paksa Force 000831061005110 Paksa Force 001041061005110 Paksa Force Belum Jatuh Tempo Not yet maturiy 002261070505110 002251061005110 Jumlah Total Sedangkan sanksi administrasi Bunga Pasal 8 2a tahun pajak 2008 sebesar Rp.2.185.048.934 telah dilakukan pembayaran tanggal 13 Januari 2011 dan Pembayaran bunga Pasal 9 2a masa tahun Pajak Oktober 2010 sebesar Rp.68.851.415 telah dilakukan pembayaran tanggal 10 Januari 2011. 2,253,900,349 21,800,990,323 Perusahaan melalui suratnya No. KU.301X27KA- 2010, KU.301X28KA-2010, KU.301X29 KA- 2010, KU.301X30KA-2010 tanggal 19 Oktober 2010 kepada Kepala kantor Pelayanan pajak Badan Usaha Milik Negara KPP BUMN Perihal Permohonan Pengurangan Pembatalan atas STP No. 000811061005110, No. 00082106 1005110, No. 000831061005110, No. 001041061005110, tanggal 4 Agustus 2010 sebagaimana telah dibetulkan dengan keputusan Dirjen Pajak No. KEP-00044WPJ.19KP.0303 2010, tanggal 2 September 2010, mengajukan keberatan atas perhitungan kisaran besaran angsuran yang tertera dalam STP tanggal 4 Agustus 2010, mengingat perhitungan tersebut masih merujuk pada RKAP Tahun 2009 angsuran tahun 2009 dan melakukan permohonan agar dapat mengurangkan membatalkan STP atas Pajak Penghasilan Pasal 25 beserta sanksi administrasi berupa bunga, sesuai dengan ketentuan Pasal 36 ayat 1 huruf a,b,c dan d Undang-Undang No. 282007 tentang Ketentuan Umum dan Tata Cara Perpajakan. Direktorat Jenderal Pajak Kantor Wilayah DJP Wajib Pajak Besar Kantor Pelayanan Pajak Badan Usaha Milik Negara, melalui suratnya No. S- 00253WJP.19KP.03032010 tanggal 27 Oktober 2010, memberitahukan bahwa surat permohonan tersebut memenuhi ketentuan Pasal 36 ayat 1 huruf c dan Pasal 32 UU KUP sehingga sesuai ketentuan Pasal 36 ayat 1 huruf C Undang-Undang tersebut permohonan pengurangkan pembatalan STP tersebut dapat dipertimbangkan. DGT Directorate General of translation of the Office Regional Grand taxpayer Office of State-owned enterprises, through its letter October 27, 2010 No. S-00253WJP.19KP.03032010, reported that the request complies with the provisions of article 36, point c 1 paragraph and section 32 UU KUP to make pursuant to article 36, paragraph 1 c of the Act decompression request may be cancellation of the STP account. 19,547,089,974 1 30122010 29012011 2,185,048,934 2 30122010 29012011 68,851,415 3 04082010 03092010 5,086,717,866 05112010 4 06082010 05092010 4,858,208,868 05112010 Based on the Companys letter No. KU.301X27KA- 2010, KU.301X28KA-2010, KU.301X29KA- 2010, KU.301X30KA-2010 dated October 19, 2010 to the Head of the Tax Office in state owned enterprises SOEs KPP Subject Application for ReductionCancellation STP No. 0008110610 05110, No. 000821061005110, No. 00083106 10 05110, No. 001041061005110, dated August 4, 2010 as set by the decision of the Director General of Taxation No. KEP-00044WPJ.19KP. 03032010, dated 2 September 2010, filed an objection to the calculation of the number of installments specified range in STP dated August 4, 2010, considering that these calculations still refer to the Fiscal Year 2009 installments in 2009 and make a request that can reduce cancel the tax underpayment Income Article 25 along with administrative penalties such as interest, in accordance with the provisions of Article 36 paragraph 1 letters a, b, c and d of the Law No. 282007 General Provisions and Tax Procedures. While the administrative penalties interest article 8 2a for the fiscal year 2008 amounted Rp.2.185.048.934 compliance with the payment and the article 9A 2 interest payments on January 13, 2011 period fiscal year in October of 2010 by Rp.68.851.415 It has been paid on January 10, 2011. 1 04082010 03092010 4,858,208,869 05112010 2 04082010 03092010 4,743,954,371 05112010 SK JT Remaining tax Keterangan Tanggal Decree Maturity bill Explanation Date No. No. SKP SPT Tanggal Sisa Tagihan Proses Penagihan Terakhir Date Pajak Last billing process 245 c. Perhitungan Taksiran Pajak Penghasilan Badan c.