Utang Pajak Taxes Payable
PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM Lanjutan FINANCIAL STATEMENTS Continued
Per 30 Juni 2016 dan 31 Desember 2015 dan Periode 6 Enam As of June 30, 2016 and December 31, 2015 and For the 6 Six
Bulan yang Berakhir pada 30 Juni 2016 dan 2015 Months Periods Ended June 30, 2016 and 2015
Dalam US Dolar Penuh In Full US Dollar
35
PSV sedang mengajukan keberatan atas hasil-hasil pemeriksaan tersebut di atas dan akan melanjutkan
pengajuan banding kepada Pengadilan Pajak. PSV is filing an appeal to the tax assessment letters
mentioned above and will continue to appeal to the Tax Court.
d. Pajak Tangguhan d. Deferred Tax
31 Des 2015 Dibebankan pada
30 Jun 2016 Dec 31, 2015
Laporan Laba Rugi Jun 30, 2016
Charged to Statement of Profit or Loss
and Other Comprehensive Income
USD USD
USD Aset Pajak Tangguhan
Deferred Tax Assets Perusahaan
The Company
Penurunan Nilai Aset 58,019
-- 58,019
Impairment of Asset Sub Total
58,019 --
58,019 Sub Total
Entitas Anak: Subsidiaries:
PT Wintermar 179,257
-- 179,257
PT Wintermar PT Sentosasegara Mulia Shipping
42,985 --
42,985 PT Sentosasegara Mulia Shipping
PT Win Maritim 242,854
-- 242,854
PT Win Maritim Sub Total
465,096 --
465,096 Sub Total
Total Aset Pajak Tangguhan 523,115
-- 523,115
Total of Deferred Tax Assets
Manajemen berpendapat bahwa aset pajak tangguhan yang timbul dari perbedaan temporer diperkirakan
dapat direalisasikan pada periode mendatang. Management believes that the deferred tax assets
arising from temporary differences can be realized in future periods.
Rekonsiliasi antara laba sebelum taksiran pajak dengan beban pajak penghasilan adalah sebagai
berikut: A reconciliation between income before income tax and
income tax expense is as follows:
2016 2015
USD USD
Rugi Sebelum Pajak Menurut Loss Before Tax According to
Laporan Laba Rugi dan Penghasilan Interim Consolidated Statements of Profit and Loss
Komprehensif Lain Konsolidasian Interim 475,732
2,161,353 and Other Comprehensive Income
Dikurangi: Laba Rugi Entitas Anak Sebelum Pajak 213,451
735,433 Less: Income Loss Before Income Tax of Subsidiaries
Rugi Sebelum Pajak Penghasilan Perusahaan 689,183
2,896,786 Loss Before Income Tax of the Company
Pajak Dihitung pada Tarif Pajak yang Berlaku 172,296
724,197 Tax Computed at Current Enacted Tax Rates
Koreksi Fiskal 172,296
724,197 Tax Corrections
Beban Pajak Penghasilan --
-- Income Tax Benefit
Beban Pajak Tangguhan --
-- Deferred Tax Expense
Beban Pajak Penghasilan - Perusahaan --
-- Income Tax Expense - the Company
Beban Pajak Penghasilan - Entitas Anak --
-- Income Tax Expense - Subsidiaries
Beban Pajak Penghasilan - Konsolidasian --
-- Income Tax Expense - Consolidated
e. Pajak Penghasilan Final e. Final income Tax
Pajak penghasilan final sehubungan dengan penyewaan kapal pada 2016 dan 2015 masing-masing
adalah sebesar USD670,902 dan USD803,733. Final income tax in connection with rental of vessel in
2016 and
2015 are
amounted to
USD670,902 and USD803,733, respectively. Perincian pajak penghasilan final adalah sebagai
berikut: Details of final income tax are as follows:
2016 2015
USD USD
Saldo Awal 71,344
151,521 Beginning Balance
Pajak Penghasilan Final Atas Pendapatan Usaha 670,902
803,733 Final Income Tax from Revenue
Pajak Penghasilan Final yang Dibayar 657,156
887,363 Paid in Current Year
Beban Pajak Penghasilan Final Unwithhold Final
yang Belum Dipotong 85,090
67,891 Income Tax Expense
PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM Lanjutan FINANCIAL STATEMENTS Continued
Per 30 Juni 2016 dan 31 Desember 2015 dan Periode 6 Enam As of June 30, 2016 and December 31, 2015 and For the 6 Six
Bulan yang Berakhir pada 30 Juni 2016 dan 2015 Months Periods Ended June 30, 2016 and 2015
Dalam US Dolar Penuh In Full US Dollar
36 7. Uang Muka dan Biaya Dibayar di Muka