PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 539 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2015
Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2015
Expressed in millions of Rupiah, unless otherwise stated
17. PERPAJAKAN lanjutan
17. TAXATION continued
b. Utang pajak lanjutan
b. Taxes payable continued
2015 2014
2013 Entitas anak
Subsidiaries
Pajak penghasilan: Income taxes:
Pasal 21 21,431
27,535 21,530
Article 21 Pasal 22
1,198 457
387 Article 22
Pasal 23 dan 42 3,901
18,500 12,779
Articles 23 and 42 Pasal 25
9,050 57,232
59,186 Article 25
Pasal 26 96
242 42
Article 26 Pasal 29
95,023 283,554
132,115 Article 29
Pajak Pertambahan Nilai, bersih
6,695 13,490
59,640 Value Added Tax, net
Pajak Bumi dan Bangunan 149
115 -
Land and Building Tax 137,543
401,125 285,679
166,082 442,658
317,463 Utanglebih
bayar pajak
penghasilan dihitung sebagai berikut:
Income tax
payableoverpayment was
calculated as follows:
2015 2014
2013
Beban pajak penghasilan Income tax expense
kini - Perusahaan 15,257
64,023 -
of the Company - current Pajak penghasilan dibayar
Prepayments of income taxes dimuka - Perusahaan:
of the Company: Pasal 23
131,746 140,554
89,266 Article 23
Corporate income tax Lebih bayar pajak
overpayment of penghasilan Perusahaan
116,489 76,531
89,266 the Company
Beban pajak penghasilan Income tax expense of
kini - entitas anak 550,756
990,165 763,348
subsidiaries - current Pajak penghasilan dibayar
Prepayments of income taxes dimuka - entitas anak:
of subsidiaries: Pasal 22
1,650 2,201
217 Article 22
Pasal 23 24,254
31,148 20,883
Article 23 Pasal 25
429,829 673,262
610,133 Article 25
Jumlah 455,733
706,611 631,233
Total Utang pajak penghasilan
Corporate income tax entitas anak
95,023 283,554
132,115 payable of subsidiaries
PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 540 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2015
Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2015
Expressed in millions of Rupiah, unless otherwise stated
17. PERPAJAKAN lanjutan
17. TAXATION continued
b. Utang pajak lanjutan
b. Taxes payable continued
Sampai dengan tanggal laporan keuangan ini, Perusahaan
belum menyampaikan
Surat Pemberitahuan SPT pajak tahunan untuk
tahun pajak 2015. Namun demikian, taksiran penghasilan kena pajak tersebut diatas akan
dilaporkan dalam SPT tahun 2015 2014: jumlah
taksiran penghasilan
kena pajak
Perusahaan tahun 2014 tidak berbeda secara material dengan jumlah yang dilaporkan pada
SPT untuk tahun pajak 2014, 2013: jumlah taksiran rugi pajak Perusahaan tahun 2013
tidak berbeda secara material dengan jumlah yang dilaporkan pada SPT untuk tahun pajak
2013. Until the date of the financial statements
report, the Company has not submitted its annual tax return SPT for 2015 fiscal year.
However, the
estimated taxable
income presented above will be reported in the 2015
SPT 2014: the estimated taxable income of the Company for 2014 fiscal year was not
materially different from the amount reported in the SPT for the 2014 fiscal year, 2013: the
estimated tax loss of the Company for 2013 fiscal year was not materially different from
the amount reported in the SPT for the 2013 fiscal year.
Berdasarkan peraturan perpajakan Indonesia, Perusahaan dan entitas anak menghitung,
menetapkan, dan membayar sendiri besarnya jumlah
pajak yang
terutang. Direktorat
Jenderal Pajak DJP dapat menetapkan atau mengubah kewajiban pajak dalam batas
waktu lima tahun sejak saat terutangnya pajak.
Under the taxation laws of Indonesia, the Company and subsidiaries calculate, assess,
and submit tax returns on the basis of self - assessment. The Directorate General of
Taxation DGT may assess or amend taxes within five years of the time the tax becomes
due.
c. Asetliabilitas pajak tangguhan, bersih
c. Deferred tax assetsliabilities, net
Dibebankan Dikreditkan
dikreditkan ke dibebankan ke
penghasilan laba tahun
komprehensif lain berjalan
Chargedcredited Creditedcharged
to other to profit for
comprehensive 2014
the year income
2015 Perusahaan
Company
Employee benefits Kewajiban imbalan kerja
13,874 2,148
949 15,073
obligations Selisih nilai buku aset
Difference between tax tetap fiskal dan
and accounting net book akuntansi
5,255 1,683
- 6,938
value of fixed assets Beban ditangguhkan
4,590 28
- 4,618
Deferred charges 13,209
493 949
12,753
Entitas anak Subsidiaries
Cumulative tax loss Akumulasi rugi pajak
15,637 57,919
- 73,556
carryforwards Rugi pengembangan
Loss on plasma perkebunan plasma
37,744 3,876
- 33,868
plantation development Penyisihan penurunan nilai
37 -
- 37
Provision for impairment Employee benefits
Kewajiban imbalan kerja 75,546
15,420 869
91,835 obligations
Selisih nilai buku aset Difference between tax
tetap fiskal dan and accounting net book
akuntansi 51,325
19,603 -
70,928 value of fixed assets
Keuntungan yang belum direalisasi
11,484 10,268
- 21,752
Unrealised profit 191,773
99,334 869
291,976 Jumlah aset pajak
Total deferred tax tangguhan, bersih
204,982 99,827
80 304,729
assets, net
