PERPAJAKAN Lanjutan TAXATION Continued
These Consolidated Financial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK PERIODE 3 BULAN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2015 DAN 2014
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE 3 MONTHS PERIOD ENDED
31 MARCH 2015 AND 2014
Expressed in Rupiah, unless otherwise stated
54
17. PERPAJAKAN Lanjutan 17. TAXATION Continued
c. Pajak Penghasilan Badan Lanjutan
c. Corporate Income Tax Continued
Perhitungan beban pajak penghasilan badan dan taksiran pajak penghasilan badan terutang adalah sebagai berikut:
The computation of corporate income tax expense and the estimated corporate income tax payable is asfollows:
31 Maret 31 Desember March 2015
December 2014
Pajak penghasilan: Income tax:
Perusahaan 1.362.292.000 2.201.199.200
The Company Entitas anak
371.816.347 996.404.028
Subsidiary Beban pajak penghasilan badan 1.734.108.347
3.197.603.228 Corporate income tax expense
Dikurangi: kredit pajak penghasilan badan Less: corporate income tax credit
Perusahaan 811.039.334 5.090.313.802
The Company Entitas anak
- -
Subsidiary Sub-jumlah kredit pajak penghasilan
badan 811.039.334 5.090.313.802
Sub-total corporate income tax credit Dikurangi:
Less: Taksiran pajak penghasilan badan
Estimated corporate income tax terutang entitas anak
371.816.347 996.404.028
payable of subsidiary Taksiran tagihan pajak penghasilan
Estimated claim for income tax refund – pajakpenghasilan pasal 28A pajak
– incometax article 28A corporate penghasilan badan terutang Perusahaan 551.252.666
2.889.114.602 income tax payable of the Company
Berdasarkan Undang-Undang Perpajakan yang berlaku di Indonesia, Perusahaan menghitung, menetapkan dan
membayar sendiri besarnya jumlah pajak yang terutang. Direktorat Jenderal Pajak DJP dapat menetapkan atau
mengubah kewajiban pajak dalam batas waktu 5 lima tahun sejak saat terutangnya pajak. Koreksi terhadap
kewajiban pajak Perusahaan diakui pada saat Surat Ketetapan Pajak diterima atau jika Perusahaan
mengajukan keberatan, pada saat keputusan atas keberatan Perusahaan tersebut telah ditetapkan.
Based on the Taxation Laws in Indonesia, the Company submits tax returns on the basis of self assessment. The
Directorate General of Tax DGT may assess or amend taxes within 5 five years of the time the tax becomes
due. Amendments to tax obligations of the Company are recorded when an assessment is received or, if appealed
against, when the result of the appeal is determined.
d. Aset
Pajak
Tangguhan d.
Deferred Tax Assets
Pengaruh aset dan liabilitas pajak tangguhan atas beda temporer yang signifikan antara laporan komersial dan
fiskal pada tanggal 31 Maret 2015 dan 31 Desember 2014, adalah sebagai berikut:
The deferred tax assets and liabilities arising from the significant temporary differences between commercial
and fiscal purposes as of 31 March 2015 and 31 December 2014, are as follows:
These Consolidated Financial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK PERIODE 3 BULAN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2015 DAN 2014
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE 3 MONTHS PERIOD ENDED
31 MARCH 2015 AND 2014
Expressed in Rupiah, unless otherwise stated
55
17. PERPAJAKAN Lanjutan 17. TAXATION Continued