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PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
pada Tanggal 31 Desember 2016 dan 2015 December 31, 2016 and 2015
Dalam US Dolar Penuh In Full US Dollar
Lanjutan Continued
36
konsolidasian, Wintermar
sedang mengajukan keberatan atas hasil-hasil pemeriksaan tersebut di
atas. consolidated financial statements, Wintermar is filling
an appeal to the tax assesment letter mention above.
PSV PSV
PSV menerima hasil pemeriksaan masa pajak 2011 berupa Surat Ketetapan Pajak Kurang BayarSKPKB
Pajak Penghasilan Pasal 21 Nomor : 000152011103513 tanggal 18 Desember 2013
sebesar Rp924.719.160. Atas SKPKB tersebut, PSV mengajukan keberatan melalui Surat Keberatan
No.0761A.12II2014 tanggal 28 Februari 2014.
Pada tanggal 11 Desember 2014 pihak Kantor Pajak menolak Surat Keberatan tersebut melalui Surat
Ketetapan Pajak Nomor KEP-1472WPJ.052014, selanjutnya PSV mengajukan Banding ke Pengadilan
Pajak melalui Surat Banding No.0352A.12I2015 tanggal 28 Januari 2015. Untuk memenuhi
persyaratan
pengajuan banding, PSV
telah melakukan pembayaran
dimuka sebesar Rp462.500.000. Pada tanggal 30 Januari 2015 dan
terdaftar dengan Nomor Sengketa : 10-088232-2011. Saat ini proses persidangan telah selesai dan hanya
tinggal menunggu putusan dari Pengadilan Pajak. PSV received assessment letters for year 2011 in
the form of tax underpayment underpayment of Income Tax Article 21 Number: 000152011103513
dated December 18, 2013 amounted to Rp924,719,160. On the tax assessments, PSV filed
objections through the Objection Letter No.0761A.12II2014 dated February 28, 2014. On
December 11, 2014 the Tax Office rejected the objection letter through a tax assessment letter No.
KEP-1472WPJ.052014, PSV filed a further appeal to
Tax Court through the Letter of Appeal No.0352A.12I2015 dated January 28, 2015. To
meet the filing requirements of appeals, PSV has made an advance payment of Rp462,500,000. On
January 30, 2015 and registered with No. dispute: 10-088232-2011. Currently the trial process has
been completed and only waiting for the decision of the Tax Court.
e. Pajak Tangguhan e. Deferred Tax
31 Des 2015 Dibebankan pada
31 Des 2016 Dec 31, 2015
Laba Rugi Dec 31, 2016
Charged to Profit or Loss
USD USD
USD Aset Pajak Tangguhan
Deferred Tax Assets Perusahaan
The Company
Pen u r u n an Nilai Aset 58,019
465,480 523,499
Impairment of Asset Pen yisih an Un t u k Ru g i Fiskal Yan g Tid ak Ter p u lih kan
-- 523,499
523,499 Allowance for Unrecoverable Fiscal Loss
Su b To t al 58,019
58,019 --
Sub Total
Entitas Anak: Subsidiaries:
PT Win t er m ar 179,257
248,139 427,396
PT Wintermar PT Sen t o saseg ar a Mu lia Sh ip p in g
42,985 --
42,985 PT Sentosasegara Mulia Shipping
PT Win Mar it im 242,854
77,655 320,509
PT Win Maritim PT Win Of f sh o r e
-- 2,530,494
2,530,494 PT Win Offshore
PT PSV In d o n esia --
263,649 263,649
PT PSV Indonesia Pen yisih an Un t u k Ru g i Fiskal Yan g Tid ak Ter p u lih kan
-- 3,585,033
3,585,033 Allowance for Unrecoverable Fiscal Loss
Su b To t al 465,096
465,096 --
Sub Total
Total Aset Pajak Tangguhan 523,115
523,115 --
Total of Deferred Tax Assets 31 Des 2014
Dibebankan pada 31 Des 2015
Dec 31, 2014 Laba Rugi
Dec 31, 2015 Charged to
Profit or Loss USD
USD USD
Aset Pajak Tangguhan Deferred Tax Assets
Perusahaan The Company
Pen u r u n an Nilai aset --
58,019 58,019
Impairment of Asset Su b To t al
-- 58,019
58,019 Sub Total
Entitas Anak: Subsidiaries:
PT Win t er m ar --
179,257 179,257
PT Wintermar PT Sen t o saseg ar a Mu lia Sh ip p in g
42,985 --
42,985 PT Sentosasegara Mulia Shipping
PT Win Mar it im 192,854
50,000 242,854
PT Win Maritim Su b To t al
235,839 229,257
465,096 Sub Total
Total Aset Pajak Tangguhan 235,839
287,276 523,115
Total of Deferred Tax Assets
Nilai tercatat aset pajak tangguhan telah dikaji dan diturunkan sehubungan dengan kemungkinan laba
kena pajak yang tersedia tidak memadai untuk dikompensasikan dengan sebagian atau seluruh
aset pajak tangguhan. The carrying amount of deferred tax assets has been
reviewed and impaired in relation to the possibility that taxable income available for compensation is not
sufficient to cover some part or all deferred tax assets.
PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
pada Tanggal 31 Desember 2016 dan 2015 December 31, 2016 and 2015
Dalam US Dolar Penuh In Full US Dollar
Lanjutan Continued
37
Rekonsiliasi antara laba sebelum taksiran pajak dengan beban pajak penghasilan adalah sebagai
berikut: A reconciliation between income before income tax
and income tax expense is as follows:
2016 2015
USD USD
Ru g i Seb elu m Pajak Men u r u t Loss Before Tax According to
Lap o r an Lab a Ru g i d an Pen g h asilan Consolidated Statements of Profit and Loss
Ko m p r eh en sif Lain Ko n so lid asian 22,061,333
9,936,563 and Other Comprehensive Income
Diku r an g i: Lab a Ru g i En t it as An ak Seb elu m Pajak 19,535,206
10,236,395 Less: Income Loss Before Income Tax of Subsidiaries
Lab a Ru g i Seb elu m Pajak Pen g h asilan Per u sah aan 2,526,127
299,832 Income Loss Before Income Tax of the Company
Pajak Dih it u n g p ad a Tar if Pajak yan g Ber laku 505,225
74,958 Tax Computed at Current Enacted Tax Rates
Ko r eksi Fiskal 721,684
14,743 Tax Corrections
Beb an Pajak Pen g h asilan 216,459
60,215 Income Tax Benefit
Beb an Pajak Tan g g u h an 58,019
58,019 Deferred Tax Expense
Beban Pajak Penghasilan - Perusahaan
274,478 2,196
Income Tax Expense - the Company Beban Pajak Penghasilan - Entitas Anak
603,856 185,792
Income Tax Expense - Subsidiaries Beban Pajak Penghasilan - Konsolidasian
878,334 183,596
Income Tax Expense - Consolidated
f. Surat Keterangan Pengampunan Pajak f. Tax Amnesty Statement Letter
Sehubungan dengan diberlakukannya Peraturan Menteri Keuangan Nomor 118PMK.032016
tentang Pelaksanaan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak
sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 141PMK.032016 dan
Peraturan Direktorat Jenderal Pajak Nomor PER- 18PJ2016 tentang Pengembalian Kelebihan
Pembayaran Uang Tebusan Dalam Rangka Pengampunan Pajak. Perusahaan melaksanakan
pengampunan pajak ini. In connection with the implementation of Regulation
of the Minister of Finance No. 118PMK.03 2016 on the Implementation of Law No. 11 of 2016 on Tax
Amnesty, as amended by Regulation of the Minister of Finance No. 141PMK.032016 and Directorate
General of Tax Regulation No. PER-18PJ 2016 on Redemption Payment of Excess Refund in the
framework of Tax Amnesty. The Company participated this tax amnesty.
Pada tanggal 29 Desember 2016, Perusahaan telah mendapatkan Surat Ketetapan Pengampunan
Pajak dari kantor pajak dengan nomor:
KET1634PPWPJ.072016 terkait Program
Pengampunan Pajak yang diikuti oleh Perusahaan dengan nilai Aset Pengampunan Pajak sebesar
USD7,443. On December 29, 2016, the Company has received
Official Statement Letter regarding Tax Amnesty Program from Tax Office with reference No.
KET1634PPWPJ,072016 that has been applied by the Company with Tax Amnesty amounting to
USD7,443.
Terkait program pengampunan pajak, Perusahaan tidak memiliki aset dan kewajiban pajak tahun
2015. In connection with tax amnesty program, the
Company did not have tax assets and liabilities year 2015.
g. Pajak Penghasilan Final g. Final income Tax
Pajak penghasilan final sehubungan dengan penyewaan kapal pada tahun 2016 dan 2015
masing-masing sebesar USD1,311,582
dan USD1,382,447.
Final income tax in connection with rental of vessel as of year 2016
and 2015 amounts
to USD1,311,582 and USD1,382,447, respectively.
Perincian pajak penghasilan final adalah sebagai berikut:
Details of final income tax are as follows:
2016 2015
USD USD
Sald o Aw al 71,344
151,521 Beginning Balance
Pajak Pen g h asilan Fin al At as Pen d ap at an Usah a 1,311,582
1,382,447 Tah u n Ber jalan
Final Income Tax from Current Revenue Pajak Pen g h asilan Fin al y an g Dib ay ar
1,334,729 1,462,624
Third Parties or Paid by The Company in Current Year
Beban Pajak Penghasilan Final yang Belum Dipotong
48,197 71,344
Unwithhold Final Income Tax Expense