PT Alam Sutera Realty Tbk. PT Alam Sutera Realty Tbk.
dan Entitas Anak and Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
lanjutan continued
Dalam ribuan Rupiah, kecuali dinyatakan lain In thousands of Rupiah, except otherwise stated
55
12. Perpajakan
lanjutan 12.
Taxation
continued e. Aset liabilitas pajak tangguhan
e. Deferred tax assets liabilities Pajak tangguhan dihitung berdasarkan pengaruh
dari perbedaan temporer antara jumlah tercatat aset dan liabilitas pada laporan keuangan
konsolidasian dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari aset dan liabilitas
pajak tangguhan adalah sebagai berikut : Deferred tax calculated based on effect of
temporary difference between carrying amount of assets and liabilities on consolidated financial
statements with tax based on assets and liabilities. Details of deferred tax assets and
liabilities are as follows :
Dibebankan Dibebankan
dikreditkan dikreditkan
ke laporan ke laporan
laba rugi laba rugi
komprehensif komprehensif
konsolidasian konsolidasian
Debited Debited
credited in credited in
consolidated consolidated
statements of statements of
31 Desember comprehensive
31 Desember comprehensive
31 Desember December 2012
income December 2013 income December 2014
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
- -
- -
- Liabilitas pajak tangguhan
Deferred tax liabilities -
- -
- -
Entitas anak Subsidiaries
Aset pajak tangguhan Deferred tax assets
- -
- -
- Liabilitas pajak tangguhan :
Deferred tax liabilities : Sumber pendapatan luar negeri
- penerimaan bunga belum diterima
Foreign source income - interest income
not yet received
4.055.124 5.786.066
9.841.190 19.183.412
29.024.602
Aset liabilitas pajak tangguhan, bersih
Deferred tax assets
liabilities, net 4.055.124
5.786.066 9.841.190
19.183.412 29.024.602
f. Beberapa jenis pajak yang telah ditetapkan oleh
Kantor Pelayanan Pajak adalah sebagai berikut : f.
Several taxes which have been assessed by Tax Office which are as follows :
PT Alam Sutera Realty Tbk ASR : PT Alam Sutera Realty Tbk ASR :
Kurang lebih bayar Jenis pajak
Tahun Tanggal Surat Ketetapan Pajak Under over payment
Kind of taxes Year
Date of Tax Assessment Rp
PPh pasal 4 2 Income tax art 4 2 2009
23 Januari January 2014 7.211.868
PPN VAT 2009
23 Januari January 2014 16.198.932
STP PPN Tax collection letter VAT 2009
23 Januari January 2014 2.189.045
Jumlah seluruhnya Grand total
25.599.845
PT Alam Sutera Realty Tbk. PT Alam Sutera Realty Tbk.
dan Entitas Anak and Subsidiaries
Catatan atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial Statements
lanjutan continued
Dalam ribuan Rupiah, kecuali dinyatakan lain In thousands of Rupiah, except otherwise stated
56
12. Perpajakan
lanjutan 12.
Taxation
continued Atas surat ketetapan pajak tersebut di atas, ASR
telah membayar sebesar Rp 25.599.845 ribu dan dicatat sebagai pajak dibayar dimuka. Selanjutnya
ASR telah mengajukan keberatan kepada Dirjen Pajak.
With respect to the tax assessment notices mentioned above, ASR has paid Rp 25,599,845
thousands and recorded as prepaid taxes. Furthermore ASR has filed an objection to the
Directorate General of Tax.
Tahun masa pajak
Kurang lebih bayar Jenis pajak
Year Tanggal Surat Ketetapan Pajak Under over payment Kind of taxes
tax period Date of Tax Assessment Notice Rp
PPh badan Corporate income tax 2011
31 Desember December 2014 826.406
PPh pasal 4 2 Income tax art 4 2 Dec.2011
31 Desember December 2014 2.593.806
PPh pasal 21 Income tax art 21 2011
31 Desember December 2014 100.288
PPh pasal 23 Income tax art 23 Dec.2011
31 Desember December 2014 228.677
PPh pasal 26 Income tax art 26 Dec.2011
31 Desember December 2014 188.759
PPN LN Overseas VAT 2011
31 Desember December 2014 339.890
PPN VAT Jan, Feb
Jun, Dec 2011 31 Desember December 2014
594.345 STP Tax collection letter
2011 31 Desember December 2014
380.647
Jumlah seluruhnya Grand total
5.252.818
Atas surat ketetapan pajak tersebut di atas, ASR telah membayar sebesar Rp 5.252.818 ribu pada
Januari 2015. Untuk ini ASR tidak melakukan keberatan pajak dan mencatat sebagai beban pajak
kini sebesar Rp 558.383 ribu dan beban lain-lain sebesar Rp 4.694.435 ribu pada laporan laba rugi
komprehensif untuk untuk tahun yang berakhir pada tanggal 31 Desember 2014.
With respect to the tax assessment notices mentioned above, ASR has paid Rp 5,252,818
thousands in January 2015. For this ASR did not sumbit any tax objection and recorded as current
tax expense amounting to Rp 558,383 thousands and other expenses amounting to Rp 4,694,435
thousands in the statement of comprehensive income for the year ended 31 December 2014.
Kurang lebih bayar Jenis pajak
Masa pajak Tanggal Surat Ketetapan Pajak Under over payment
Kind of taxes Tax Period Date of Tax Assessment Notice
Rp
PPh pasal 23 Income tax art 23 MeiMay –
DesDec 2012 29 Des.Dec 2014
69.489 PPh pasal 21 Income tax art 21
2012 29 Des.Dec 2014
336.938 PPh pasal 4 2 Income tax art 4 2
MeiMay – DesDec 2012
29 Des.Dec 2014 29.600
PPh pasal 26 Income tax art 26 MeiMay –
DesDec 2012 29 Des.Dec 2014
138.547
Jumlah seluruhnya Grand total
574.574
