DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
30 SEPTEMBER 2015 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
SEPTEMBER 30, 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 94 - 25. UTANG PAJAK
25. TAXES PAYABLE
30 September 31 Desember
September 30, December 31,
2015 2014
Unaudited Unaudited
Perseroan The Company
PPh badan Catatan 39 16.060.023
92.175.405 Corporate Income tax Note 39
Utang pajak lain Other taxes payable
PPh Pasal 21 3.129.258
5.446.898 Income tax Article 21
PPh Pasal 22 3.136.983
3.099.382 Income tax Article 22
PPh Pasal 22 Rekanan 3.256.289
- Income tax Article 22 Counterparty
PPh Pasal 23 dan 26 8.372.911
2.654.319 Income tax Articles 23 and 26
Pajak penghasilan final 1.192.070
1.268.298 Final income tax
Pajak Pertambahan Nilai 109.240.902
91.520.164 Value Added Tax
Pajak Pertambahan Nilai - WAPU
- 14.262.132
Value Added Tax - Tax Collector Jumlah
112.268.390 210.426.599
Total
Entitas anak Subsidiaries
PPh badan 25.759.287
967.122 Corporate Income tax
Utang pajak lain Other taxes payable
PPh Pasal 21 741.935
11.646.823 Income tax Article 21
PPh Pasal 22 3.744.084
2.598.821 Income tax Article 22
PPh Pasal 22 Rekanan -
- Income tax Article 22 Counterparty
PPh Pasal 23 dan 26 2.378.412
2.313.027 Income tax Articles 23 and 26
Pajak penghasilan final 4.703.447
4.419.166 Final income tax
Pajak Bumi dan Bangunan 3.981.846
6.578.857 Land and Building Tax
Pajak Pertambahan Nilai 52.807.255
27.764.822 Value Added Tax
Lainnya 18.947.885
4.971.767 Others
Jumlah 113.064.151
61.260.405 Total
Jumlah 225.332.541
271.687.004 Total
Perseroan ditunjuk sebagai Wajib Pajak Pungut “WAPU” Pajak Pertambahan Nilai berdasarkan
Peraturan Menteri Keuangan PMK Nomor: 85PMK.032012 tentang Penunjukan Badan Usaha
Milik Negara sebagai WAPU Pajak Pertambahan Nilai oleh Direktorat Jenderal Pajak pada tanggal
20 Juni 2012, yang berlaku efektif per tanggal 1 Juli 2012.
The Company was appointed as a value added tax collector WAPU based on the Ministry of
Finance regulation PMK Number: 85PMK.032012 concerning the appointment of State Owned
Enterprises as WAPU VAT by Directorate General of Taxes DGT on June 20, 2012, effective on
July 1, 2012. Utang pajak pertambahan nilai termasuk estimasi
penyisihan yang dibuat SP sebesar Rp 41.452.329 untuk denda atas keterlambatan pelaporan pajak
pertambahan nilai untuk tahun pajak 2003 dan 2002. Penyisihan ini dibuat karena dalam suratnya
tertanggal 9 Maret 2006, Direktorat Jenderal Pajak mengkonfirmasikan bahwa tidak adanya surat
permohonan resmi untuk perpanjangan ijin sentralisasi
pajak pertambahan
nilai dapat
menyebabkan SP
dianggap menerapkan
desentralisasi dalam
administrasi pajak
pertambahan nilai. Value added tax payable includes SP’s provision
for tax penalties amounting to Rp 41,452,329 arising from the late reporting of value added tax
for 2003 and 2002. This provision was made based on a letter dated March 9, 2006 in which the
Directorate General of Taxation confirmed that in the absence of a formal application letter for
extension of centralization for its value added tax administration, SP would be deemed as applying
decentralization for value added tax purposes. Pada tahun 2014, SP telah mengakui pendapatan
lain-lain dari estimasi penyisihan denda atas keterlambatan pembayaran pajak pertambahan nilai
2003 dan 2002 sehubungan dengan kadaluwarsa masa pajak.
In 2014, SP has recognized other income from an estimated provision for tax penalties arising from
the late reporting of value added tax for 2003 and 2002 as it was already expired.
