UTANG USAHA PT. Nippon Indosari Corpindo - Sari Roti AR SARI ROTI 2016
language.
PT NIPPON INDOSARI CORPINDO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal tersebut
Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of December 31, 2016 and
for the Year Then Ended Expressed in rupiah, unless otherwise stated
45
15. PERPAJAKAN lanjutan 15. TAXATION continued
d. Rincian beban pajak penghasilan - neto adalah
sebagai berikut lanjutan: d.
The details of income tax expense - net are as follows continued:
Tahun yang berakhir pada tanggal 31 Desember
Year ended December 31,
2016 2015
Beban manfaat pajak tangguhan:
Deferred income tax expense benefit: Perusahaan
Company Penyusutan dan kerugian
Depreciation and loss pelepasan aset tetap
24.728.658.131 19.030.000.765
on disposals of fixed assets Penyisihan imbalan kerja -
neto 3.010.249.250
3.368.665.000 Provision for employee benefits - net
Akrual rabat 1.129.071.651
248.547.869 Accrued rebates
Biaya bunga 394.531.973
3.156.255.785 Interest cost
Amortisasi aset takberwujud 126.931.284
38.536.429 Amortization of intangible assets
Retur penjualan -
658.754.922 Sales return
Total Perusahaan 29.389.442.289
12.056.336.498 Total Company
Entitas anak -
- Subsidiaries
Beban pajak penghasilan - neto 89.639.472.867
107.712.914.648 Income tax expense - net
Jumlah penghasilan kena pajak dan beban pajak penghasilan kini Perusahaan untuk tahun
2016 seperti yang disebutkan di atas dan utang pajak penghasilan pengembalian pajak terkait
akan dilaporkan oleh Perusahaan dalam Surat Pemberitahuan
Tahunan ‘’SPT’’
pajak penghasilan badan tahun 2016 ke Kantor Pajak.
The amounts of the Company’s taxable income and current income tax expense for 2016, as
stated in the foregoing, and the related income tax payable claim for tax refund will be
reported by the Company in its 2016 annual income tax return ‘’SPT’’ to be submitted to
the Tax Office.
e. Perhitungan taksiran utang pajak penghasilan
pengembalian pajak adalah sebagai berikut: e. The computation of estimated income tax
payable claim for tax refund is as follows:
Tahun yang berakhir pada tanggal 31 Desember
Year ended December 31, 2016
2015
Taksiran penghasilan kena pajak rugi pajak
Estimated taxable income tax loss Perusahaan
241.000.122.312 321.786.867.677
Company Entitas anak
408.066.210 -
Subsidiaries Beban pajak penghasilan - kini
Income tax expense - current Perusahaan
60.250.030.578 80.446.716.919
Company Entitas anak
- -
Subsidiaries Total
60.250.030.578 80.446.716.919
Total Dikurangi pajak penghasilan
Less prepayments of dibayar dimuka
income taxes Perusahaan
83.329.939.511 63.020.250.281
Company Entitas anak
- -
Subsidiaries Total
83.329.939.511 63.020.250.281
Total
Taksiran utang pajak penghasilan Estimated income tax payable
pengembalian pajak claim for tax refund
Perusahaan 23.079.908.933
17.426.466.638 Company
Entitas anak -
- Subsidiaries
language.
PT NIPPON INDOSARI CORPINDO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal tersebut
Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of December 31, 2016 and
for the Year Then Ended Expressed in rupiah, unless otherwise stated
46
15. PERPAJAKAN lanjutan 15. TAXATION continued
Tahun yang berakhir pada tanggal 31 Desember
Year ended December 31,
2016 2015
Laba sebelum pajak penghasilan Profit before income
per laporan laba rugi tax per consolidated
konsolidasian dan statement of profit or loss and
penghasilan komprehensif lain 369.416.841.698
378.251.615.088 other comprehensive income
Dikurangi rugi sebelum beban pajak Deduct with loss of
penghasilan entitas anak 408.066.210
- subsidiaries before income tax
Laba sebelum beban pajak penghasilan Perusahaan
369.824.907.908 378.251.615.088
Profit before income tax of the Company Beban pajak penghasilan
Income tax expense at the dengan tarif pajak yang berlaku
92.456.226.977 94.562.903.772
applicable tax rate Pengaruh pajak atas beda permanen:
Tax effects on permanent differences: Beban yang tidak dapat dikurangkan 1.665.252.566
1.648.295.680 Non-deductible expenses
Penghasilan bunga yang Interest income already
dikenakan pajak final 4.482.006.676
3.708.146.035 subjected to final tax
Penyesuaian pajak penghasilan badan yang berasal dari tahun
Adjustment in respect of corporate income sebelumnya
- 15.209.861.231
tax of the previous years
Beban pajak penghasilan - neto 89.639.472.867
107.712.914.648 Income tax expense - net
g. Liabilitas pajak tangguhan - neto terdiri dari:
g. Deferred tax liability - net consists of the
following:
Manfaat Beban Pajak Tangguhan Dikreditkan Dibebankan ke
Deferred Tax Benefit Expense Credited Charged to
Penghasilan Komprehensif
LainOther 31 Desember 2015
Laba Rugi Comprehensive
31 Desember 2016 December 31, 2015
Profit or Loss Income
December 31, 2016
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan kerja jangka panjang
16.908.561.909 3.010.249.250
4.528.563.501 18.426.876.160
Long-term employee benefits liability Biaya bunga
3.156.255.785 394.531.973
- 2.761.723.812
Interest cost Akrual rabat
1.169.168.011 1.129.071.651
- 40.096.360
Accrued rebates Retur penjualan
658.754.922 -
- 658.754.922
Sales return Aset takberwujud
93.421.191 126.931.284
- 33.510.093
Intangible assets Liabilitas pajak tangguhan
Deferred tax liability Aset tetap
60.018.062.061 24.728.658.131
- 84.746.720.192
Fixed assets
Liabilitas pajak tangguhan - neto
38.031.900.243 29.389.442.289
4.528.563.501 62.892.779.031
Deferred tax liability - net
f. Rekonsiliasi antara beban pajak penghasilan
yang dihitung dengan menggunakan tarif pajak yang berlaku sebesar 25 atas laba sebelum
pajak penghasilan
dengan beban
pajak penghasilan - neto sebagaimana yang disajikan
dalam laporan laba rugi dan penghasilan komprehensif
lain konsolidasian
adalah sebagai berikut:
f. The reconciliation between income tax expense
calculated by applying the applicable tax rate of 25 to the proft before income tax and the
income tax expense-net shown in consolidated statement
of profit
or loss
and other
comprehensive income is as follows: