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