Pajak Tangguhan Deferred Tax
DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Lanjutan Per 31 Maret 2017 dan 31 Desember 2016
dan Untuk Periode Tiga Bulan Yang Berakhir pada Tanggal 31 Maret 2017 dan 2016
Dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERM CONSOLIDATED FINANCIAL STATEMENTS Continued
As of March 31, 2017 and December 31, 2016 For the Three Months Period Ended
March 31, 2017 and 2016
In millions of Rupiah, unless otherwise stated
142 Analisis aset dan liabilitas pajak tangguhan
adalah sebagai berikut: The analysis of deferred tax assets and
deferred tax liabilities is as follows:
2017 2016
tiga bulan 12 bulan
three months twelve months
Aset pajak tangguhan Deferred tax assets
Aset pajak tangguhan yang Deferred tax assets to be recovered
akan dipulihkan setelah 12 bulan 9.688.053
13.266.914 after 12 months
Aset pajak tangguhan yang Deferred tax assets to be recovered
akan dipulihkan dalam 12 bulan 2.082.466
3.334.991 within 12 months
Liabilitas pajak tangguhan Deferred tax liabilities
Liabilitas pajak tangguhan yang Deferred tax liabilities to be recovered
akan dipulihkan setelah 12 bulan -
- after 12 months
Liabilitas pajak tangguhan yang Deferred tax liabilities to be recovered
akan dipulihkan dalam 12 bulan 56.782
59.725 within 12 months
c. Surat Ketetapan Pajak c. Tax Assessment Letters
Perusahaan The Company
Pada bulan
Februari 2017,
Perusahaan telah
menerima keputusan Mahkamah Agung Republik
Indonesia mengenai sengketa PPh 26 tahun 2007, 2008, dan 2009 yang
menyatakan bahwa
peninjauan kembali yang diajukan Perusahaan
dikabulkan sepenuhnya. Sehubungan
On February 2017, the company received the decision of Supreme Court of Republic
of Indonesia regarding to dispute on Tax income article 26 year 2007, 2008, and
2009 stated that juridical review filled by the
Company have
been granted.
Furthermore, the company also submitted restitution of these tax to Directorate
General of Tax “DJP” and reclassified
Dikreditkan dibebankan
ke pendapatan 1 Januari
Dikreditkan kom prehensif
January 1, dibebankan
lain Penyesuaian
2016 ke laba rugi
Credited penerapan
setelah Credited
charged to 1 Januari
Application penyesuaian
charged to other
31 Desem ber January 1,
adjustment after
income for comprehensive
December 31, 2016
POJK No.6 adjustment
the period income
2016 Rp
Rp Rp
Rp Rp
Rp Aset Pajak tangguhan
Deferred tax assets
Akumulasi rugi fiskal --
-- --
16.007.239 --
16.007.239 Accumulated fiscal losses
Liabilitas imbalan kerja karyaw an 10.032.919
-- 10.032.919
416.974 689.733
11.139.626 Employment benefits obligations
Pendapatan ditangguhkan 382.635
-- 382.635
95.371 --
287.264 Deferred revenue
Sew a pembiayaan 13.721.427
14.787.770 1.066.343
468.854 --
1.535.197 Leases
Aset tetap 4.815.402
-- 4.815.402
21.266.717 --
16.451.315 Property, plant and equipment
Perbedaan sementara karena Temporary difference
surat revisi DJP --
-- --
242.298 --
242.298 due to revision of DJP
Bonus 130.298
-- 130.298
73.160 --
203.458 Bonus
Persediaan 1.560
-- 1.560
6.983 --
8.543 Inventories
Piutang usaha 10.684
-- 10.684
6.525 --
4.159 Trade receivables
Laba dari entitas asosiasi 8.836
-- 8.836
14.755 --
23.591 Income from associates
Biaya ditangguhkan 2.182
-- 2.182
2.663 --
481 Deferred charges
-- --
Aset pajak tangguhan Deferred tax assets at
akhir tahun 29.088.271
14.787.770 14.300.501
5.108.231 689.733
9.882.003 the end of the year
Liabilitas pajak tangguhan Deferred tax liabilities
Akumulasi rugi fiskal 703
-- 703
19.306 --
20.009 Accumulated fiscal losses
Liabilitas imbalan kerja karyaw an 791
-- 791
8.882 1.852
11.525 Employment benefits obligations
Pendapatan ditangguhkan --
-- --
10.689 --
10.689 Deferred revenue
Sew a pembiayaan --
-- --
2.070 --
2.070 Leases
Aset tetap 6.670
-- 6.670
79.096 --
85.766 Property, plant and equipment
Piutang Usaha --
-- --
6.932 --
6.932 Trade receivables
Laba dari entitas asosiasi --
-- --
20.753 --
20.753 Income from associates
Amortisasi biaya emisi obligasi 299
-- 299
8 --
291 Amortization of bonds issuance cost
Liabilitas pajak tangguhan Deferred tax liabilities at
akhir tahun 5.475
-- 5.475
56.102 1.852
59.725 the end of the year
5.164.333 691.585
DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Lanjutan Per 31 Maret 2017 dan 31 Desember 2016
dan Untuk Periode Tiga Bulan Yang Berakhir pada Tanggal 31 Maret 2017 dan 2016
Dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERM CONSOLIDATED FINANCIAL STATEMENTS Continued
As of March 31, 2017 and December 31, 2016 For the Three Months Period Ended
March 31, 2017 and 2016
In millions of Rupiah, unless otherwise stated
143
dengan hal tersebut, perusahaan mengajukan
permohonan restitusi
kepada Direktorat Jenderal Pajak “DJP” dan atas pengajuan restitusi
tersebut Perusahan mereklasifikasi nilai pajak dibayar dimuka ke piutang
lain-lain sebesar
Rp 1.569.123
catatan 16
the amount of restitution from prepaid taxes to other receivables amounting to
Rp1,569,123 note 16
Pada bulan November 2016, Perusahaan telah menerima beberapa Surat Ketetapan
Pajak Kurang Bayar “SKPKB” atas berbagai Pajak Penghasilan “PPh” tahun
2013 sebesar Rp3.319.660, Perusahaan telah melakukan pembayaran sebagian
sebesar Rp 777.328 pemindahbukuan dari PPh 2529 badan tahun 2016 yang dicatat
sebagai
pajak dibayar
dimuka. Perusahaan masih mengajukan banding
dan telah mengajukan keberatan ke DJP atas ketetapan tersebut.
In November 2016, the Company received several
tax assessment
letters for
underpayment “SKPKB” for various income tax “PPh” for 2013 fiscal year
amounting to Rp3,319,660. The Company has partially paid Rp 777,328 offsetted
from PPh2529 fiscal year 2016 recorded as prepaid tax. The Company has filed an
objection on the assessment letter and made an appeal to DJP.
Pada bulan April 2016, Perusahaan menerima SKPKB atas PPh Badan tahun
2014 sebesar Rp140.937 dan menetapkan laba
fiskal sebesar
Rp902.140. Perusahaan telah melakukan pembayaran
sebesar Rp140.937, dicatat sebagai pajak dibayar di muka. Perusahaan telah
mengajukan keberatan
atas SKPKB
tersebut pada bulan Juni 2016 dan sedang menunggu keputusan keberatan.
In April 2016, the Company received a tax SKPKB for 2014 PPh fiscal year 2014
amounting to Rp140,937 and determined the taxable income of Rp902,140. The
Company has paid Rp140,937, recorded as prepaid tax. The Company had
submitted the objection letter for SKPKB in June 2016 and still awaiting for the
objection decision letter.
Pada bulan April 2016, Perusahaan juga menerima beberapa Surat Tagihan Pajak
“STP” Pajak Pertambahan Nilai “PPN” masa 2014 sebesar Rp13.910. Seluruh
STP tersebut
telah dibayar
oleh Perusahaan dibulan Agustus 2016, namun
Perusahaan sedang
dalam upaya
mengajukan permohonan gugatan dan penghapusan sanksi ke Pengadilan Pajak.
In April 2016, the Company also received a tax collection letters “STP” for Value
Added Tax “VAT” fiscal year 2014 amounting to Rp13,910. The Company
had paid all the STP in August 2016, however, the Company is in their effort to
submit an appeal and request for the removal of sanctions to the Tax Court.
Pada bulan Maret 2016, Perusahaan menerima STP atas PPh pasal 25 masa
Januari 2016 sebesar Rp3.450 dan Perusahaan telah melakukan permohonan
pembatalan atas STP tersebut. In March 2016, the Company also received
STP for PPh article 25 for January 2016 amounting to Rp3,450. The Company had
appeal for cancellation of the STP.
Pada bulan April 2015, Perusahaan menerima Surat Ketetapan Pajak Lebih
In April 2015, the Company received a tax assessment letter for the overpayment