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.