PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Halaman 5105 Page CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2016 AND 2015
Expressed in US Dollar, unless otherwise stated
22. PERPAJAKAN lanjutan 22. TAXATION continued
d. Pajak tangguhan lanjutan
d. Deferred tax continued
Dibebankan Dibebankan
dikreditkan dikreditkan
pada laporan pada
laba-rugi penghasilan
konsolidasian komprehensif
Charged lainCharged
credited to credited to
1 Januari consolidated
other 31 Desember
January statements of
comprehensive Akuisisi
December 2016
profit or loss income
Acquisition 2016
SEI dan entitas anaknya SEI and its subsidiary
Aset pajak tangguhan Deferred tax assets
Liabilitas pembongkaran Asset abandonment and
aset dan restorasi area restoration obligations
dan provisi lain-lain 4,993,612
2,515,674 -
- 2,477,938
and other provisions Unrecovered cost
71,111,264 783,644
- -
70,327,620 Unrecovered cost
Aset tetap 54,926,474
9,840,885 -
- 45,085,589
Fixed assets Aset pajak tangguhan
21,178,402 6,541,567
- -
27,719,969 Deferred tax assets
Liabilitas pajak tangguhan Deferred tax liabilities
Post-employment and Imbalan pascakerja
other long-term dan jangka panjang lainnya
1,837,539 264,196
360,423 -
1,212,920 benefits
Liabilitas pembongkaran Asset abandonment and
aset dan restorasi area restoration obligations
dan provisi lain-lain 2,041,742
3,226,555 -
- 5,268,297
and other provisions Unrecovered cost
130,576,457 31,529,640
10,396,070 151,710,027
Unrecovered cost Cadangan kerugian
Allowance for penurunan persediaan
456,697 391,068
- -
65,629 inventory obsolence
Aset tetap 226,343,299
16,013,759 -
- 242,357,058
Fixed assets Liabilitas pajak tangguhan
91,430,864 18,087,172
360,423 10,396,070
84,100,185 Deferred tax liabilities
Aset pajak tangguhan Consolidated deferred
konsolidasian 75,598,358
77,050,565 tax assets
Liabilitas pajak tangguhan Consolidated deferred
konsolidasian 94,128,626
84,645,847 tax liabilities
Dibebankan Dibebankan
dikreditkan dikreditkan
pada laporan pada
laba-rugi penghasilan
konsolidasian komprehensif
Charged lainCharged
credited to credited to
1 Januari consolidated
other 31 Desember
January statements of
comprehensive December
2015 profit or loss
income 2015
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Imbalan pascakerja Post-employment and
dan jangka panjang lainnya 23,417,868
668,581 4,920,472
17,828,815 other long-term benefits
Gaji dan bonus 7,576,164
140,590 -
7,716,754 Salaries and bonus
Cadangan kerugian Allowance for
penurunan nilai 4,888,029
220,030 -
4,667,999 impairment losses
Cadangan kerugian Allowance for
penurunan nilai persediaan 148,154
28,890 -
119,264 inventory obsolence
Penyisihan aset pajak Allowance for deferred
tangguhan 5,036,183
248,920 -
4,787,263 tax assets
Aset pajak tangguhan 30,994,032
527,991 4,920,472
25,545,569 Deferred tax assets
Entitas anak Subsidiaries
PGASKOM PGASKOM
Aset pajak tangguhan Deferred tax assets
Gaji dan bonus 48,200
4,734 -
43,466 Salaries and bonus
Imbalan pascakerja Post-employment and
dan jangka panjang lainnya 44,170
11,309 7,296
62,775 other long-term benefits
Cadangan kerugian Allowance for
penurunan nilai persedian 13,227
3,015 -
10,212 inventory obsolence
Aset tetap 10,494
289 -
10,205 Fixed assets
Aset pajak tangguhan 95,103
3,849 7,296
106,248 Deferred tax assets
Entitas anak Subsidiaries
PGASSOL PGASSOL
Aset pajak tangguhan Deferred tax assets
Aset tetap 313,352
138,607 -
174,745 Fixed assets
Gaji dan bonus 150,705
523,278 -
673,983 Salaries and bonus
Imbalan pascakerja Post-employment and
dan jangka panjang lainnya 67,216
995 11,289
79,500 other long-term benefits
Aset pajak tangguhan 531,273
385,666 11,289
928,228 Deferred tax assets
PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Halaman 5106 Page CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2016 AND 2015
Expressed in US Dollar, unless otherwise stated
22. PERPAJAKAN lanjutan 22. TAXATION continued
d. Pajak tangguhan lanjutan
d. Deferred tax continued
Dibebankan Dibebankan
dikreditkan dikreditkan
pada laporan pada
laba-rugi penghasilan
konsolidasian komprehensif
Charged lainCharged
credited to credited to
1 Januari consolidated
other 31 Desember
January statements of
comprehensive December
2015 income
income 2015
GEI GEI
Aset pajak tangguhan Deferred tax assets
Gaji dan bonus 232,844
66,206 -
166,638 Salaries and bonus
Imbalan pascakerja Post-employment and
dan jangka panjang lainnya 16,253
9,959 -
26,212 other long-term benefits
Cadangan kerugian Allowance for
penurunan nilai persediaan 8,538
4,884 -
13,422 inventory obsolence
Aset pajak tangguhan 257,635
51,363 -
206,272 Deferred tax assets
PLI PLI
Aset pajak tangguhan Deferred tax assets
Rugi fiskal 5,826,252
21,830,003 -
27,656,255 Fiscal loss
Biaya akresi 28,575
172,891 -
201,466 Acreetion cost
Aset tetap 85,324
150,166 -
235,490 Fixed assets
Imbalan pascakerja Post-employment and
dan jangka panjang lainnya 7,413
3,995 -
11,408 other long-term benefits
Aset pajak tangguhan 5,776,916
21,856,723 -
27,633,639 Deferred tax assets
PGN Property dan PGN Property and
entitas anaknya its subsidiary
Liabilitas pajak tangguhan Deferred tax liabilities
Implementasi akuntansi Implementation of
sewa pembiayaan -
2,697,762 -
2,697,762 finance lease accounting
Liabilitas pajak tangguhan -
2,697,762 -
2,697,762 Deferred tax assets
SEI dan entitas anaknya SEI and its subsidiary
Aset pajak tangguhan Deferred tax assets
Liabilitas pembongkaran aset Asset abandonment
dan restorasi area dan and restoration obligations
provisi lain-lain -
4,993,612 -
4,993,612 and other provisions
Unrecovered cost -
71,111,264 -
71,111,264 Unrecovered cost
Aset tetap -
54,926,474 -
54,926,474 Fixed assets
Aset pajak tangguhan -
21,178,402 -
21,178,402 Deferred tax assets
Liabilitas pajak tangguhan Deferred tax liabilities
Imbalan pascakerja Post-employment and
dan jangka panjang lainnya 2,332,906
495,367 -
1,837,539 other long-term benefits
Liabilitas pembongkaran aset Asset abandonment
dan restorasi area dan and restoration obligations
provisi lain-lain 21,104,197
19,062,455 -
2,041,742 and other provisions
Unrecovered cost 84,644,874
45,931,583 -
130,576,457 Unrecovered cost
Cadangan kerugian Allowance for
penurunan nilai persediaan 456,697
- -
456,697 inventory obsolence
Aset tetap 250,666,794
24,323,495 -
226,343,299 Fixed assets
Liabilitas pajak tangguhan 142,128,120
50,697,256 -
91,430,864 Deferred tax liabilities
Aset pajak tagguhan Consolidated deferred
konsolidasian 37,654,959
75,598,358 tax assets
Liabilitas pajak tagguhan Consolidated deferred
konsolidasian 142,128,120
94,128,626 tax liabilities
