By Currencies Piutang Usaha Accounts Receivable

ng to s e aries pany Correction ences sset ences iates ed to e Tax enue e Tax lated Rate d Tax le 29 erpajakan n Law, pajak ncome ayable pany e Tax: 5 1 3 9 ded Tax iaries e Tax: 5 1 6 9 ded Tax Total enerima eived 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