ASET TAKBERWUJUD lanjutan INTANGIBLE ASSETS continued
FINANCIAL STATEMENT
771
laporan Tahunan 2016 Annual Report
The original consolidated financial statements included herein are in the Indonesian language.
PERUSAHAAN PERSEROAN PERSERO PT PELABUHAN INDONESIA II
DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah,
Kecuali Dinyatakan Lain PERUSAHAAN PERSEROAN PERSERO
PT PELABUHAN INDONESIA II AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2016 and for The Year then Ended
Expressed in Thousands of Rupiah, Unless Otherwise Stated
86
21. PERPAJAKAN lanjutan 21. TAXATION continued
b. Utang pajak
b. Taxes payable
31 Desember 2016 31 Desember 2015
December 31, 2016 December 31, 2015
Perusahaan The Company
Pajak Pertambahan Nilai 67.812.520
161.144.237 Value Added Tax
Pajak penghasilan Income taxes
Pasal 42 3.892.268
23.365.424 Article 42
Pasal 21 14.238.446
11.245.269 Article 21
Pasal 22 272.974
159.050 Article 22
Pasal 23 4.899.252
4.569.399 Article 23
Pasal 25 9.750.759
10.034.141 Article 25
Lainnya 1.638.468
55.425 Others
Subtotal 102.504.687
210.572.945 Sub-total
Entitas anak Subsidiaries
Pajak Pertambahan Nilai 17.782.613
61.690.271 Value Added Tax
Pajak penghasilan Income taxes
Pasal 42 12.862.956
8.308.876 Article 42
Pasal 21 16.552.497
13.826.350 Article 21
Pasal 23 6.998.683
13.341.559 Article 23
Pasal 25 19.639.316
8.741.093 Article 25
Pasal 29 16.588.380
74.815.490 Article 29
Lainnya 2.648.000
7.506.521 Others
Subtotal 93.072.445
188.230.160 Sub-total
Total 195.577.132
398.803.105 Total
c. Pajak penghasilan badan
c. Corporate income tax
Rekonsiliasi antara
laba sebelum
pajak penghasilan badan menurut laporan laba rugi
dan penghasilan
komprehensif lain
konsolidasian dengan taksiran rugi pajak pada tahun 2016 dan 2015 adalah sebagai berikut:
The reconciliation between income before corporate
income tax
per consolidated
statements of
profit or
loss and
other comprehensive income and estimated tax loss
in 2016 and 2015 are as follows:
Tahun yang Berakhir pada tanggal 31 DesemberYear Ended December 31,
2016 2015
Laba sebelum pajak penghasilan Income before corporate income tax
badan menurut laporan laba as shown in the consolidated
rugi dan penghasilan komprehensif statement of profit or loss and
lain konsolidasian 1.787.118.539
1.579.209.772 other comprehensive income
Dikurangi: Less:
Laba entitas anak sebelum Income before corporate income tax
pajak penghasilan badan 812.616.869
724.610.196 of subsidiaries
Pendapatan kena pajak final 2.035.584.940
1.042.373.667 Income subject to final tax
Rugi sebelum pajak Loss before corporate income tax
penghasilan badan - Perusahaan 1.061.083.270
187.774.091 expenses - the Company
772
PT Pelabuhan Indonesia II Persero
The original consolidated financial statements included herein are in the Indonesian language.
PERUSAHAAN PERSEROAN PERSERO PT PELABUHAN INDONESIA II
DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah,
Kecuali Dinyatakan Lain PERUSAHAAN PERSEROAN PERSERO
PT PELABUHAN INDONESIA II AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2016 and for The Year then Ended
Expressed in Thousands of Rupiah, Unless Otherwise Stated
87
21. PERPAJAKAN lanjutan 21. TAXATION continued
c. Pajak penghasilan badan lanjutan
c. Corporate income tax continued
Tahun yang Berakhir pada tanggal 31 DesemberYear Ended December 31,
2016 2015
Beda temporer: Temporary differences:
Penyisihan imbalan kerja karyawan 39.381.829
974.522 Provision for employee benefits
Penyisihan penurunan nilai piutang 1.867.344
52.699.247 Provision for impairment of receivables
Amortisasi aset lain-lain 34.522.812
7.997.611 Amortization of other assets
Penyusutan aset tetap 186.230.511
156.507.655 Depreciation of fixed assets
Beda permanen: Permanent differences:
Beban bunga 626.669.833
239.186.522 Interest expenses
Beban umum 85.663.145
83.770.879 General expenses
Beban kesejahteraan karyawan 63.742.886
41.354.307 Employees social welfare expenses
Beban promosi 27.451.336
29.479.191 Promotion expenses
Beban administrasi 20.654.403
18.724.632 Administration expenses
Bagian laba entitas asosiasi 215.165.602
307.064.533 Income portion from associates
Lainnya 213.024.472
52.788.805 Others
Subtotal 642.536.323
61.454.484 Sub-total
Taksiran rugi pajak 418.546.947
126.319.607 Estimated tax loss
Rekonsiliasi antara beban pajak penghasilan badan dengan jumlah teoritis beban pajak
penghasilan yang dihitung berdasarkan laba sebelum pajak penghasilan badan dengan
menggunakan tarif pajak yang berlaku adalah sebagai berikut:
Reconciliation between corporate income tax expenses and the theoretical tax amount on
profit before corporate income tax using the applicable tax rate is as follows:
Tahun yang Berakhir pada tanggal 31 DesemberYear Ended December 31,
2016 2015
Laba sebelum pajak penghasilan Income before corporate income tax
Badan menurut laporan laba as shown in the consolidated
rugi dan penghasilan komprehensif statement of profit or loss and
lain konsolidasian 1.787.118.539
1.579.209.772 other comprehensive income
Dikurangi: Less:
Laba entitas anak sebelum Income before corporate income tax
pajak penghasilan badan 812.616.869
724.610.196 of subsidiaries
Pendapatan kena pajak final 2.035.584.940
1.042.373.667 Income subject to final tax
Rugi sebelum pajak Loss before corporate income tax
penghasilan badan - Perusahaan 1.061.083.270
187.774.091 expenses - the Company
Pajak penghasilan dihitung Income tax calculated at
dengan tarif yang berlaku 265.270.818
46.943.523 applicable rate
Dampak perbedaan permanen: Effect of permanent differences:
Beban bunga 156.667.458
59.796.631 Interest expenses
Beban umum 21.415.786
20.942.720 General expenses
Beban kesejahteraan karyawan 15.935.721
10.338.577 Employees social welfare expenses
Beban promosi 6.862.834
7.369.798 Promotion expenses
Beban administrasi 5.163.601
4.681.158 Administration expenses
Bagian laba entitas asosiasi 53.791.400
76.766.133 Income portion from associates
Lainnya 53.256.118
13.197.201 Others
Perusahaan 59.760.700
7.383.571 The Company
Entitas anak 309.664.468
231.512.719 Subsidiaries
Beban pajak penghasilan badan 249.903.768
224.129.148 Corporate income tax expense