UTANG LAIN-LAIN OTHER PAYABLES
f. Surat Ketetapan Pajak “SKP”
f. Tax Assessment Letters “SKP”
Perusahaan The Company Pada tanggal 27 Januari 2017, Perusahaan menerima Surat Tagihan Pajak STP dan Surat Ketetapan Pajak Kurang Bayar SKPKB sebagai berikut: On January 27, 2017, the Company received Tax Collection Letter STP and Tax Underpayment Decision Letter SKPKB as follows: Jumlah kurang bayar Jumlah termasuk sanksi kurang bayar dalam jutaan termasuk Periode Rupiah sanksi dalam Beban Surat surat Amount of Dolar AS pajak yang diterima underpayment Amount of terkait Tahun diterima Period of including underpayment Related tax pajak Letter letter penalty in including expense Fiscal year received received million Rupiah penalty in USD StatusStatus PPN atas 2012 SKPKB Januari 3,260,811 242,692,187 Dalam proses penjualan gas January pengajuan bumiVAT 2017 keberatan for gas sales In objection process PPN atas 2012 STP Januari 441,126 32,831,575 Dalam proses penjualan gas January pengajuan bumiVAT 2017 keberatan for gas sales In objection process PPN atas 2012 SKPKB Januari 2,478 184,417 Dalam proses jasa luar January pengajuan negeriVAT 2017 keberatan for foreign In objection services process PPN WAPU 2012 SKPKB Januari 13,399 997,220 Dalam proses VAT WAPU January pengajuan 2017 keberatan In objection process Perusahaan tidak menyetujui SKP dan STP di atas. Perusahaan berpendapat bahwa penjualan gas bumi yang dilakukan Perusahaan bukan merupakan obyek PPN. Pada tanggal 19 Agustus 2009, Perusahaan menerima surat dari Kantor Pelayanan Pajak Ban Usaha Milik Negara No. S-470WPJ.19KP.03072009, yang memberikan konfirmasi kepada Perusahaan bahwa gas bumi merupakan salah satu jenis barang hasil pertambangan atau hasil pengeboran yang diambil langsung dari sumbernya yang masuk dalam kelompok yang tidak dikenakan PPN. The Company do not agree with those SKPKB and STP above. The Company is in the opinion that gas sales is not a VAT object. On 19 August 2009, The Company has received a letter from Kantor Pelayanan Pajak Badan Usaha Milik Negara No. S- 470.WPJ.19KP.03072009 which confirmed to the Company that gas is included as a mining or drilling commodity that directly obtained from its sources which is not an object to VAT. Sampai dengan tanggal diterbitkannya laporan keuangan konsolidasian ini, Perusahaan masih dalam proses pengajuan keberatan atas SKPKB dan STP tersebut. As at the date of these consolidated financial statements, the Company is still in process to submit the objection for the related SKPKB and STP. PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES Halaman 5109 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in US Dollar, unless otherwise stated 22. PERPAJAKAN lanjutan 22. TAXATION continuedf. Surat Ketetapan Pajak “SKP” lanjutan
f. Tax Assessment Letters “SKP” continued
SEI SEI Selama periode pelaporan, SEI melalui anak perusahaannya menerima beberapa Surat Ketetapan Pajak Kurang Bayar SKPKB sebagai berikut: During the reporting period, SEI through the subsidiaries has received several Tax Underpayment Decision Letter SKPKB as follows: Jumlah kurang bayar termasuk sanksi Jumlah dalam jutaan kurang bayar Rupiah termasuk Periode Amount of sanksi dalam Beban Surat surat underpayment dolar AS pajak Tahun yang diterima including Amount of terkait pajak diterima Period of penalty underpayment Perusahaan Related Fiscal Letter letter in million including Status Company tax expense year received received Rupiah penalty in USD Status SIP BV PPh Pasal 26 2013 SKPKB 18 Nov 2015 474,058 35,282,679 Keberatan 4 Income Objection tax article 26 4 SIP BV PPh Pasal 42 2013 SKPKB 27 AgtAug 203,144 15,119,376 Banding Income tax 2014 Appeal Article 42 SIPL PPh Pasal 26 2014 SKPKB 18 Nov 2015 1,716,051 127,720,367 Keberatan 4Income Objection tax article 26 4 SIPL PPh Pasal 42 2014 SKPKB 3 DesDec 556,897 41,448,092 Banding Income tax 2014 Appeal Article 42 SP LLC PPh Pasal 26 2014 SKPKB 18 Nov 2015 266,599 19,842,169 Keberatan 4Income Objection tax article 26 4 SP LLC PPh Pasal 42 2014 SKPKB 3 DesDec 62,653 4,663,050 Banding Income tax 2014 Appeal Article 42 Sampai dengan tanggal diterbitkannya laporan keuangan konsolidasian ini, manajemen masih dalam proses keberatan dan banding atas SKPKB tersebut. Pada tanggal 31 Desember 2016, Perusahaan telah mencatat akrual sebesar USD41.448.092 sebagai dampak dari SKPKB yang telah diterima. As at the date of these consolidated financial statements, management is still in appeal and objection process for the related SKPKB. As at December 31, 2016, the Company has recorded accrual in amount of USD41,448,092 as an impact of the received SKPKB.Parts
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