PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued
f. Ketetapan pajak lanjutan
f. Tax assessments continued
Tahun fiskal 2011 Fiscal year 2011 Pada tanggal 19 April 2013, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar ”SKPLB” pajak penghasilan badan untuk tahun 2011 sejumlah Rp440.943.613 jumlah lebih bayar yang telah dilaporkan oleh Perusahaan sebesar Rp2.725.810.352. Perusahaan telah mencatat selisih tersebut sebagai beban pajak penghasilan badan pada laporan keuangan tahun 2013. Perusahaan juga menerima Surat Tagihan Pajak ”STP” dan SKPKB untuk pajak penjualan atas barang mewah tahun 2011 termasuk denda administrasi sebesar Rp4.683.145.962. Perusahaan menerima ketetapan tersebut. Perusahaan telah membayar kekurangan pajak tersebut dan mencatat koreksi pajak tersebut sebagai beban lainnya pada laporan keuangan tahun 2013. On April 19, 2013, the Company received a tax assessment letter confirming an overpayment of the 2011 corporate income tax amounting to Rp440,943,613 the Company reported overpayment amounting to Rp2,725,810,352. The Company has recorded the differences as corporate income tax expense in the 2013 financial statements. The Company also received several tax collection letters and tax assessment letters for underpayments of 2011 sales tax on luxury goods including tax penalties amounting to Rp4,683,145,962. The Company accepted the tax assessments. The Company has paid the respective underpayment and recorded the tax corrections as other expenses in the 2013 financial statements. Pada tanggal 18 Juli 2013, Perusahaan mengajukan keberatan atas SKPLB pajak penghasilan badan untuk tahun 2011 sebesar Rp2.284.866.739. On July 18, 2013, the Company has submitted an objection request of this overpayment assessment of 2011 corporate income tax amounting to Rp2,284,866,739. Pada tanggal 8 Juli 2014, keberatan atas pajak penghasilan badan 2011 ditolak oleh Kantor Pajak. Selanjutnya Perusahaan mengajukan banding untuk pajak penghasilan badan 2011 ke Pengadilan Pajak pada tanggal 28 September 2014. On July 8, 2014, the objection was rejected by the Tax Office for 2011 corporate income tax. Subsequently, the Company submitted an appeal letter for 2011 corporate income tax to the Tax Court on September 28, 2014. Sampai dengan tanggal penyelesaian laporan keuangan ini, belum terdapat hasil banding pajak tersebut yang diterima oleh Perusahaan. Until the completion date of these financial statements, there is no result of the tax appeal communicated to the Company. Tahun fiskal 2012 dan 2013 Fiscal years 2012 and 2013 Perusahaan sedang diaudit oleh Direktorat Jenderal Pajak untuk tahun pajak 2012 dan 2013. The Company is being audited by the Directorate General of Taxes for fiscal years 2012 and 2013. 9. BIAYA DIBAYAR DI MUKA 9. PREPAYMENTS 2015 2014 Uang muka kepada pemasok 27.244.934.982 30.066.389.516 Advance payments to supplier Biaya dibayar di muka: Prepayments: Asuransi 1.064.138.175 856.590.131 Insurance Lainnya masing-masing dibawah Rp800 juta 1.769.219.878 1.415.092.133 Others below Rp800 million each Total biaya dibayar di muka 30.078.293.035 32.338.071.780 Total prepaymentsParts
» ACCORDING TO POSITION MENURUT JENJANG JABATAN
» ACCORDING TO AGE MENURUT JENJANG USIA
» ACCORDING TO EDUCATION : MENURUT JENJANG PENDIDIKAN
» Pendirian Perusahaan UMUM GENERAL
» Penawaran umum efek Perusahaan
» Penawaran umum UMUM lanjutan GENERAL continued
» Karyawan, dewan komisaris, direksi dan komite audit
» Employees, boards of commissioners and directors and audit committee
» Karyawan, dewan komisaris, direksi dan komite audit lanjutan
» Employees, boards of commissioners and directors and audit committee continued
» Persetujuan dan UMUM lanjutan GENERAL continued
» Basis of presentation of the financial statements
» Dasar penyajian IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Transaksi dan saldo dalam mata uang asing
» Foreign currency IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Informasi segmen Segment information
» Kas dan setara kas Cash and cash equivalents
» Persediaan Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Prepaid expenses IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset tetap lanjutan Fixed assets continued
» Pajak penghasilan lanjutan Income tax continued
» Sewa IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Imbalan kerja karyawan SUMMARY OF SIGNIFICANT ACCOUNTING
» Employee benefits continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Imbalan kerja karyawan lanjutan Employee benefits continued
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Transaksi dengan pihak-pihak berelasi
» Transactions with related parties Instrumen keuangan Financial instruments
» Instrumen keuangan lanjutan Financial instruments continued Aset keuangan Financial assets
» Instrumen keuangan lanjutan Financial instruments continued
» Aset keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya perolehan yang diamortisasi dari instrumen keuangan
» Amortized SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Laba per saham Earnings per share
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investasi pada entitas asosiasi Investment in associates
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Investasi pada entitas asosiasi lanjutan Investment in associates continued
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kontinjensi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Contingencies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Peristiwa setelah periode pelaporan Events after the reporting period
» Standar akuntansi yang telah disahkan
» Accounting standards issued but not yet
» SUMBER ESTIMASI DAN KETIDAKPASTIAN
» SOURCES OF ESTIMATES AND UNCERTAINTY
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued
» PERSEDIAAN INVENTORIES ACCORDING TO WORK STATUS MENURUT STATUS KERJA
» PERSEDIAAN lanjutan INVENTORIES continued
» Pajak dibayar di muka Prepaid tax
» Beban pajak penghasilan Income tax expense
» Beban pajak penghasilan lanjutan Income tax expense continued
» Perhitungan beban PERPAJAKAN lanjutan TAXATION continued
» Calculation of current year corporate
» Calculation of current year corporate income
» Aset dan liabilitas pajak tangguhan Deferred tax assets and liabilities
» Aset dan PERPAJAKAN lanjutan TAXATION continued
» Deferred tax PERPAJAKAN lanjutan TAXATION continued
» Ketetapan pajak PERPAJAKAN lanjutan TAXATION continued
» Tax assessments PERPAJAKAN lanjutan TAXATION continued
» Ketetapan pajak lanjutan PERPAJAKAN lanjutan TAXATION continued
» Tax assessments continued PERPAJAKAN lanjutan TAXATION continued
» BIAYA DIBAYAR DI MUKA PREPAYMENTS
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» PINJAMAN JANGKA PENDEK SHORT-TERM BORROWINGS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM BORROWINGS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» LIABILITAS IMBALAN ACCORDING TO WORK STATUS MENURUT STATUS KERJA
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UTANG SEWA PEMBIAYAAN lanjutan OBLIGATIONS UNDER FINANCE LEASE
» LIABILITAS JANGKA PENDEK LAINNYA OTHER CURRENT LIABILITIES
» UTANG LAIN-LAIN PIHAK-PIHAK BERELASI OTHER PAYABLES TO RELATED PARTIES
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» CADANGAN UMUM GENERAL RESERVE
» DIVIDEN lanjutan DIVIDENDS continued
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» PENDAPATAN LAINNYA OTHER INCOME
» BEBAN USAHA OPERATING EXPENSES
» BEBAN LAINNYA OTHER EXPENSES
» Pendapatan keuangan Financial income
» Biaya keuangan Financial cost
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI
» BALANCES AND ACCORDING TO WORK STATUS MENURUT STATUS KERJA
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» Toto Limited, JepangToto ACCORDING TO WORK STATUS MENURUT STATUS KERJA
» Grup Toto lainnyaOthers ACCORDING TO WORK STATUS MENURUT STATUS KERJA
» PT Surya Pertiwi ACCORDING TO WORK STATUS MENURUT STATUS KERJA
» Manajemen senior ACCORDING TO WORK STATUS MENURUT STATUS KERJA
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND ACCORDING TO WORK STATUS MENURUT STATUS KERJA
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» Fasilitas letters of credit Letters of credit facilities
» Fasilitas letters of credit lanjutan Letters of credit facilities continued
» Fasilitas bank garansi Bank guarantee facilities
» Fasilitas cerukan bank overdraft yang belum digunakan
» Unutilized bank overdraft facility
» Komitmen pembelian aset tetap Fixed assets purchase commitments
» Fasilitas jaminan akseptasi Acceptance guarantee facility
» Fasilitas pinjaman yang dapat diperpanjang
» Fasilitas export letters of credit Export letters of credit facility
» Fasilitas swap line untuk hedging foreign exchange risk
» Swap line for hedging foreign exchange risk facility
» Fasilitas foreign exchange line forward
» Foreign exchange line forward facility
» Komitmen pendirian entitas asosiasi
» Commitments PERIKATAN DAN KOMITMEN lanjutan COMMITMENTS continued
» Komitmen PERIKATAN DAN KOMITMEN lanjutan COMMITMENTS continued
» Commitments for PERIKATAN DAN KOMITMEN lanjutan COMMITMENTS continued
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