PERPAJAKAN lanjutan TAXATION continued
language.
PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN
Pada Tanggal-Tanggal 30 Juni 2015 Tidak Diaudit dan 31 Desember 2014 Diaudit
dan Periode Enam bulan Yang Berakhir Pada Tanggal 30 Juni 2015 dan 2014 Tidak Diaudit
Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk
NOTES TO THE FINANCIAL STATEMENTS As of June 30, 2015 Unaudited and
December 31, 2014 Audited and the Six-month Periods Ended
June 30, 2015 and 2014 Unaudited Expressed in rupiah, unless otherwise stated
41
15. PERPAJAKAN lanjutan 15. TAXATION continued
d. Rincian beban pajak penghasilan-neto adalah sebagai berikut:
d. The details of income tax expense-net are as follows:
30 Jun. 2015 30 Jun. 2014 Jun. 30, 2015 Jun. 30, 2014
Beban pajak penghasilan kini 36.207.823.545 27.966.088.822
Income tax expense - current Beban manfaat pajak tangguhan:
Deferred income tax expense benefit: Penyusutan dan keuntungan
Depreciation and gainloss kerugian dari penjualan aset tetap
8.143.415.261 7.181.605.719
on sale of fixed assets Penyisihan imbalan kerja - neto
1.754.525.762 1.296.408.460
Provision for employee benefits - net Akrual rabat
1.422.978.536 158.717.853
Accrued rebates
Beban manfaat pajak Deferred income tax
tangguhan - neto 4.965.910.963
5.726.479.406 expense benefit - net
Beban pajak penghasilan - neto 41.173.734.508
33.692.568.228 Income tax expense - net
Jumlah penghasilan kena pajak dan beban pajak penghasilan kini Perusahaan untuk
tahun 2014 seperti yang disebutkan di atas dan utang PPh terkait akan dilaporkan oleh
Perusahaan dalam Surat Pemberitahuan Tahunan ‘’SPT’’ PPh badan tahun 2014 ke
Kantor Pajak. The amounts of the Company’s taxable
income and current income tax expense for 2014, as stated in the foregoing, and the
related income tax payable will be reported by the Company in its 2014 annual income tax
return ‘’SPT’’ to be submitted to the Tax Office.
e. Perhitungan taksiran utang pajak penghasilan adalah sebagai berikut:
e. The computation of estimated income tax payable is as follows:
30 Jun. 2015 31 Des. 2014 Jun. 30, 2015 Des. 31, 2014
Beban pajak penghasilan - kini 36.207.823.545
48.351.056.796 Income tax expense - current
Dikurangi pajak penghasilan Less prepayments of
dibayar dimuka income taxes
Pasal 22 1.055.516.834
922.445.628 Article 22
Pasal 25 23.744.800.395
46.636.207.527 Article 25
Total pajak penghasilan dibayar dimuka
24.800.317.229 47.558.653.155
Total prepayments of income taxes
Taksiran utang pajak penghasilan 11.407.506.316 792.403.641
Estimated income tax payable
language.
PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN
Pada Tanggal-Tanggal 30 Juni 2015 Tidak Diaudit dan 31 Desember 2014 Diaudit
dan Periode Enam bulan Yang Berakhir Pada Tanggal 30 Juni 2015 dan 2014 Tidak Diaudit
Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk
NOTES TO THE FINANCIAL STATEMENTS As of June 30, 2015 Unaudited and
December 31, 2014 Audited and the Six-month Periods Ended
June 30, 2015 and 2014 Unaudited Expressed in rupiah, unless otherwise stated
42
15. PERPAJAKAN lanjutan 15. TAXATION continued