INCOME TAX FinRpt TW3 SMGR LK SMI 30 Sept 2015
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
- 103 -
30 September 30 September
September 30, September 30,
2015 2014
Unaudited Unaudited
Perbedaan permanen: Permanent differences:
Differences between Perbedaan nilai buku fiskal dan
fiscal and commercial komersial atas aset tetap
17.668.827 6.541.245
net book value of fixed assets Kesejahteraan karyawan
78.051.190 85.371.933
Employee welfare Penyisihan promosi
Provision for sales promotion peningkatan penjualan
28.573.325 3.308.061
expense Pendapatan yang telah dikenakan
Income subject to final tax, pajak penghasilan final
137.282.294 126.259.325
recorded on a net of tax basis Lain-lain
66.938.350 122.004.111
Others 3.197.252
90.966.025 Perbedaan temporer:
Temporary differences: Differences between
Perbedaan nilai buku fiskal dan fiscal and commercial
komersial atas aset tetap net book value of fixed
dan beban tangguhan 95.324.313
193.845.617 assets and deferred charges
Aset sewa pembiayaan 3.766.303
134.137 Leased assets
Liabilitas imbalan kerja 36.421.280
43.768.188 Employee benefits liabilities
Cadangan persediaan usang Allowance for obsolete and
dan bergerak lambat 7.875.695
987.592 slow moving inventories
Allowance for impairment of Cadangan penurunan nilai piutang
1.215.366 327.434
receivable Penyisihan untuk beban restorasi
- 819.517
Provision for restoration expenses Tunjangan produktivitas dan uang jasa
17.618.713 143.303.102
Productivity allowances and incentive Penyisihan lainnya
57.573.474 15.165.624
Other provisions 31.805.636
363.482.603 Laba kena pajak - Perseroan
3.034.001.602 3.296.897.477
Taxable income - the Company Beban pajak penghasilan
Income tax expense Perseroan - kini
606.800.320 659.379.498
the Company - current Beban pajak penghasilan
Income tax expense entitas anak - kini
295.574.868 342.521.557
subsidiaries - current
902.375.188 1.001.901.055
Perhitungan beban dan utang pajak kini Perseroan adalah sebagai berikut:
Current tax expense and payable of the Company are computed as follows:
30 September 30 September
September 30, September 30,
2015 2014
Unaudited Unaudited
Beban pajak kini 606.800.320
659.379.498 Current tax expense
Dikurangi pembayaran pajak dimuka 695.437.653
607.660.765 Less prepaid taxes
Utang pajak kini Catatan 25 88.637.333
51.718.733 Current tax payable Note 25
Laba fiskal dan beban pajak penghasilan kini Perseroan tahun 2013 sudah sesuai dengan Surat
Pemberitahuan Pajak SPT yang disampaikan ke Kantor Pelayanan Pajak.
Taxable income and current tax expense of the Company for 2013 are accordance with the
Corporate Tax Returns filled with the Tax Service Office.
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
- 104 -
Pajak Tangguhan Deferred Tax
Dikreditkan dibebankan
ke laporan laba rugi
komprehensif konsolidasian
Credited charged to
31 Desember consolidated
30 September December 31,
statement of September 30,
2014 comprehensive
2015 Unaudited
income Unaudited
Asetliabilitas pajak tangguhan - neto Deferred tax assetsliabilities - net
Perseroan The Company
Aset tetap 130.496.765
22.426.173 152.922.938
Fixed assets Aset sewa pembiayaan
1.529.805 753.261
776.544 Leased assets
Beban tangguhan dan Deferred charges and intangible
aset takberwujud 5.440.550
15.323.522 9.882.972
assets Liabilitas imbalan kerja
17.035.912 7.284.256
24.320.168 Employee benefits liabilities
Cadangan persediaan usang dan Allowance for obsolete and slow
bergerak lambat 13.133.094
1.575.139 11.557.955
moving inventories Cadangan penurunan nilai piutang
1.557.020 243.073
1.313.947 Allowance for impairment of receivables
Tunjangan produktivitas Productivity allowances and
dan uang jasa 57.924.365
3.523.747 54.400.618
and incentive compensation Penyisihan lain-lain
14.442.176 31.954.991
46.397.167 Other provisions
19.433.843 4.605.668
24.039.511
Entitas anak Subsidiaries
Aset tetap 62.698.530
2.172.348 60.526.182
Fixed assets Aset sewa pembiayaan
280.675 630.478
349.803 Leased assets
Cadangan penurunan nilai piutang 3.685.099
27.065.006 30.750.105
Allowance for impairment of receivables Liabilitas imbalan kerja
11.162.522 2.930.610
14.093.132 Employee benefits liabilities
Cadangan persediaan usang dan Allowance for obsolete and slow
bergerak lambat 4.923.013
7.064 4.915.949
moving inventories Beban reklamasi
- 39.184
39.184 Reclamation expenses
Tunjangan produktivitas Productivity allowances and
dan uang jasa 52.954.246
1.093.346 51.860.900
incentive compensation Cadangan biaya bongkar
5.727.055 -
5.727.055 Allowance for dismantle cost
Akumulasi rugi fiskal 6.668.469
1.200.222 7.868.691
Accumulated fiscal loss Penyisihan lain-lain
8.988.393 5.633.648
3.354.745 Other provisions
31.690.942 26.042.834
57.733.776 Total aset pajak tangguhan - neto
12.257.099 21.437.166
33.694.265 Total deferred tax assets - net
Liabilitas pajak tangguhan - neto Deferred tax liabilities, net
Entitas anak Subsidiaries
Aset tetap 164.856.850
6.888 164.863.738
Fixed assets Aset sewa pembiayaan
1.664.138 687
1.663.451 Leased assets
Liabilitas imbalan kerja 62.034.845
12.604.943 49.429.902
Employee benefits liabilities Cadangan persediaan usang dan
Allowance for obsolete and slow bergerak lambat
5.296.299 113
5.296.186 moving inventories
Cadangan penurunan nilai piutang 9.365.614
1.877 9.367.491
Allowance for impairment of receivables Tunjangan produktivitas
Productivity allowances and dan uang jasa
29.109.401 10.152
29.119.553 incentive compensation
Penyisihan lain-lain 465.326
1.902 467.228
Other provisions Total liabilitas pajak tangguhan - neto
56.921.227 12.598.700
69.519.927 Total deferred tax liabilities - net
Manfaat pajak tangguhan - neto 8.838.466
Deferred tax expense - net
Rekonsiliasi antara beban pajak penghasilan seperti yang
tercantum dalam laporan laba
rugi komprehensif konsolidasian dengan hasil perkalian
laba akuntansi sebelum pajak penghasilan Perseroan dan tarif pajak yang berlaku adalah
sebagai berikut: Reconciliations between income tax expense as
shown in the consolidated statements of comprehensive income and income tax expense
calculated using prevailing tax rates is as follows:
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
- 105 -
30 September 30 September
September 30, September 30,
2015 2014
Unaudited Unaudited
Laba konsolidasian sebelum Consolidated income before
beban pajak penghasilan 4.101.895.533
5.193.393.198 income tax
Penyesuaian terkait dengan konslidasi: Adjustment related to consolidation:
Bagian atas laba bersih entitas asosiasi
21.115.377 22.408.302
Equity in net income of associates Disesuaikan dengan jurnal
Adjusted for consolidation eliminasi konsolidasi
21.313.155 8.107.595
elimination 4.102.093.311
5.162.877.301 Beban pajak penghasilan sesuai
tarif pajak 1.025.523.328
1.290.719.325 Tax calculated at statutory rate
Perbedaan tarif Perseroan dengan Difference tax rate between
entitas anak 111.958.230
164.871.534 the Company and its subsidiaries
Pengaruh pajak atas perbedaan tetap: Tax effect of permanent differences:
Differences between Perbedaan nilai buku fiskal dan
fiscal and commercial komersial atas aktiva tetap
3.533.765 1.308.249
net book value of fixed assets Kesejahteraan karyawan
15.610.238 6.149.570
Employee welfare Promosi peningkatan penjualan
5.714.665 661.612
Provision for sales promotion Denda pajak
- -
Tax Penalties Pendapatan yang telah dikenakan
Income subject to final tax, pajak penghasilan final
45.310.736 45.555.583
recorded on a net of tax basis Lain-lain
11.853.022 22.866.175
Others 20.028.376
14.569.977
Jumlah beban pajak 893.536.722
1.111.277.814 Total tax expense
Berdasarkan peraturan perpajakan Indonesia, Grup menghitung, menetapkan, dan membayar sendiri
jumlah pajak yang terutang. SPT konsolidasian tidak diperkenankan dalam peraturan perpajakan di
Indonesia. Direktorat Jenderal Pajak DJP dapat menetapkan dan mengubah kewajiban pajak dalam
batas waktu lima tahun sejak tanggal terutangnya pajak.
Under the taxation laws of Indonesia, the Group submits tax returns on the basis of self
assessment. Consolidated tax returns are not permitted under Indonesian taxation laws. The
Directorate General of Taxes DGT may assess or amend taxes within five years from the date the tax
becomes due.
Surat Ketetapan Pajak Tax Assessments
UTSG UTSG
Pada tanggal 27 Maret 2014, UTSG menerima Surat Ketetapan
Pajak Lebih
Bayar SKPLB
No. 000074061205114, yang menyatakan bahwa lebih bayar pajak penghasilan tahun 2012 sebesar
Rp4.298.709, sedangkan UTSG mencatat lebih bayar pajak penghasilan tahun 2012 sebesar
Rp6.642.454. Pada tanggal 3 April 2014 UTSG menyatakan
banding atas
SKPLB sebesar
Rp4.298.709. Pengembalian
kelebihan pajak
tersebut diterima oleh Perusahaan tanggal 30 April 2014.
On March 27, 2014, UTSG received an Overpayment Tax Assessment Letter SKPLB
No. 000074061205114, which stated that the Company’s overpayment of 2012 Corporate Income
Tax amounted to Rp4,298,709, while UTSG records its overpayment of 2012 corporate income tax
amounting to Rp6,642,454. On April 3, 2014, UTSG submitted an objection letter to tax office for such
overpayment amounting to Rp4,298,709. Such over payment was refunded on April 30, 2014.
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
- 106 - IKSG
IKSG
Pada tanggal 22 April 2014, IKSG menerima SKPLB atas pajak penghasilan badan tahun 2012
No. 000294061205114 yang menyatakan IKSG mempunyai lebih bayar sebesar Rp2.632.427. Lebih
bayar tersebut telah diterima IKSG pada tanggal 26 Mei 2014 dan selisih sebesar Rp115.299
dibebankan pada tahun berjalan. On April 22, 2014, IKSG received overpayment tax
assessment letter of corporate income tax year 2012 No. 000294061205114 which stated that IKSG
has an overpayment amounting to Rp2,632,427. The overpayment was received on May 26, 2014
and the difference amounting to Rp115,299 was charge in the current year.
Piutang pajak atas pajak pertambahan nilai tahun 2012 sebesar Rp3.038.702 telah diterima IKSG pada
tanggal 14 Maret 2014 setelah dikurangi dengan STP dan kurang bayar sebesar Rp167.851.
IKSG’s valued added tax receivable in 2012 amounting to Rp3,038,702 was received on
March 14, 2014 net of STP and underpayment amounting to Rp167,851.
Piutang pajak IKSG atas pajak pertambahan nilai tahun 2013 sebesar Rp4.712.562.442 telah diterima
pada tanggal 30 Juni 2014 dan 14 Oktober 2014. IKSG’s value added tax receivable amounting to
Rp4,712,562,442 was received on June 30, 2014 and October 14, 2014.
40. LABA PER SAHAM 40. EARNINGS PER SHARE
Perhitungan laba per saham dasar dan dilusian adalah sebagai berikut:
The computation of basic and diluted earnings per share is as follows:
30 September 30 September
September 30, September 30,
2015 2014
Unaudited Unaudited
Laba yang dapat diatribusikan Income attributable to the equity holders
kepada pemilik entitas induk untuk of parent entity for computation
perhitungan laba per saham dasar 3.198.256.756
4.077.192.455 of basic earnings per share
Total rata-rata tertimbang Weighted average number of
saham yang beredar lembar 5.931.520.000
5.931.520.000 shares outstanding shares
Laba per saham dasar, Basic earnings per share,
yang dapat diatribusikan attributable to the equity holders
kepada pemilik entitas induk of parent entity
Rupiah penuh 539
687 full amount
Perseroan tidak menghitung laba per saham dilusian karena Perseroan tidak mempunyai efek berpotensi
dilusian. The Company did not calculate diluted earnings per
share because there was no identified effect or dilutive potential ordinary share.
41. LIABILITAS IMBALAN KERJA 41. EMPLOYEE BENEFITS LIABILITIES
Estimasi liabilitas
imbalan kerja
tanggal 30 September 2015 dan 31 Desember 2014 adalah
sebagai berikut: The estimated employee benefits liabilities as of
September 30, 2015 and December 31, 2014 are as follows:
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
- 107 - Imbalan kerja jangka pendek
Short-term employee benefits
30 September 31 Desember
September 30, December 31,
2015 2014
Unaudited Unaudited
Productivity allowances, Tunjangan produktivitas, uang jasa,
incentives, and Directors bonus Direktur dan Komisaris
578.416.515 651.451.404
and Commissioners bonuses Tunjangan pegawai lainnya
83.663.364 41.351.005
Other employee allowances Jumlah
662.079.879 692.802.409
Total
Imbalan pasca kerja dan jangka panjang lainnya Long-term employee benefits and other long-term
benefits
30 September 31 Desember
September 30, December 31,
2015 2014
Unaudited Unaudited
Liabilitas imbalan pensiun 181.010.798
128.381.449 Pension benefits obligations
Liabilitas imbalan kerja lainnya 255.463.412
247.904.738 Other employee benefits obligations
Liabilitas TKHT 45.388.469
36.388.469 Old-age employee benefits obligations
Jumlah 481.862.679
412.674.656 Total
Program Imbalan Pasti Defined Benefits Plans
a. Dana Pensiun a. Pension Fund
Perseroan memperoleh persetujuan dari Menteri Keuangan Republik Indonesia dengan
Surat Keputusan No. B7774DJMIII.5121976 tanggal 18 Desember 1976 untuk mendirikan
Dana Pensiun Semen Gresik yang merupakan dana pensiun manfaat pasti yang dikelola oleh
pengurus yang terpisah, yang memberikan manfaat pasti bagi seluruh karyawan yang telah
memenuhi persyaratan
tertentu apabila
karyawan tersebut pensiun, cacat atau meninggal dunia.
The Company received an approval from the Minister of Finance of the Republic of
Indonesia in
Decision Letter
No. B7774DJMIII.5121976
dated December 18, 1976 to establish a separate
trustee-administered pension fund, Dana Pensiun Semen Gresik, from which all
employees, after serving a qualifying period, are entitled to defined benefits on retirement,
disability or death.
Entitas anak SP dan ST masing-masing memperoleh
persetujuan dari
Menteri Keuangan Republik Indonesia untuk mendirikan
dana pensiun manfaat pasti yang dikelola oleh pengurus yang terpisah berdasarkan Surat
Keputusan No. S065MK-II1979 tanggal 3 April 1979 untuk Dana Pensiun Semen Padang dan
No. S-016MK.131989 tanggal 5 Januari 1989 yang telah diubah dengan Surat Keputusan
No. Kep-405KM.171999 tanggal 5 Nopember 1999 untuk Dana Pensiun Semen Tonasa yang
memberikan manfaat pasti bagi seluruh karyawan yang telah memenuhi persyaratan
tertentu apabila karyawan tersebut pensiun, cacat atau meninggal dunia.
Subsidiaries SP and ST received approvals from the Minister of Finance of the Republic of
Indonesia to establish separate trustee- administered pension funds in Decision Letter
No. S065MK-II1979 dated April 3, 1979 for Dana Pensiun Semen Padang and in Decision
Letter No. S-016MK.131989 dated January 5, 1989 as amended by Decision Letter
No. Kep-405KM.171999 dated November 5, 1999 for Dana Pensiun Semen Tonasa, from
which all employees, after serving a qualifying period, are entitled to defined benefits on
retirement, disability or death.