Other Advances Received and Security Deposits
PT PURADELTA LESTARI Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir
31 Desember 2015 dan 2014 Angka-angka Disajikan dalam Rupiah,
kecuali Dinyatakan Lain PT PURADELTA LESTARI Tbk
AND ITS SUBSIDIARY Notes to Consolidated Financial Statements
For the Years Ended December 31, 2015 and 2014
Figures are Presented in Rupiah, unless Otherwise Stated
- 51 - b. Pajak Kini
b. Current Tax Rekonsiliasi antara laba sebelum pajak
penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain
konsolidasian dengan laba kena pajak adalah sebagai berikut:
A reconciliation between income before tax per consolidated statements of profit or
loss and other comprehensive income and taxable income is as follows:
Disajikan kembali As restated
2015 2014
Profit before income tax per Laba sebelum pajak penghasilan menurut
consolidated statements of laporan laba rugi dan penghasilan
profit or loss and other komprehensif lain konsolidasian
1.380.697.317.834 970.805.056.049
comprehensive income Laba sebelum pajak
Profit before tax entitas anak
282.029.703.856 456.270.565.468
of the subsidiary Penyesuaian eliminasi
1.996.742.407 630.569.622
Adjustment due to elimination Penyesuaian pendapatan bersih yang
Net income already telah dikenakan pajak final
1.051.668.093.633 551.655.107.125
subjected to final tax Beban pajak final
83.716.776.768 41.936.261.941
Final tax expenses Laba sebelum pajak penghasilan
Profit before income tax of Perusahaan
128.719.554.706 4.185.075.775
the Company Perbedaan temporer:
Temporary differences: Penyusutan fiskal
2.417.440.018 2.014.452.606
Fiscal depreciation Depreciation of property, plant
Penyusutan aset tetap 2.919.058.096
2.353.010.077 and equipment
Imbalan kerja jangka panjang 2.206.568.829
1.120.304.960 Long-term employee benefits
Jumlah - bersih 2.708.186.907
1.458.862.431 Subtotal -net
Perbedaan tetap: Permanent differences:
Pajak penghasilan karyawan yang ditanggung
3.059.981.762 1.970.086.933
Employee income tax Beban sewa dan jasa
Rental and service charge pelayanan apartemen
2.052.933.582 1.543.438.727
of apartment Iuran keanggotaan
36.851.981 10.000.000
Membership charges Jamuan dan sumbangan
5.469.189.495 7.639.115.750
Entertainment and donation Pendapatan bunga
18.413.671.388 24.595.210.061
Interest income Beban pendapatan lain-lain
82.673.466.312 25.753.147.949
Other income expenses Jumlah - bersih
90.468.180.880 12.320.579.298
Subtotal -net Laba kena pajak Perusahaan
40.959.560.733 17.964.517.504
Taxable income of the Company
Perhitungan beban dan utang pajak kini adalah sebagai berikut:
The current tax expense and payable are computed as follows:
2015 2014
Beban pajak kini Current tax expense
Perusahaan 10.239.890.000
4.491.129.250 The Company
Entitas anak 2.249.192.500
1.746.513.750 Subsidiary
Jumlah beban pajak kini 12.489.082.500
6.237.643.000 Total current tax expense
Dikurangi pembayaran pajak dimuka: Less prepaid taxes:
Perusahaan 6.138.325.663
2.859.815.227 The Company
Entitas anak 1.748.532.047
767.264.713 Subsidiary
Jumlah 7.886.857.710
3.627.079.940 Subtotal
Utang pajak 4.602.224.790
2.610.563.060 Tax payable