PERPAJAKAN lanjutan TAXATION continued PERPAJAKAN lanjutan TAXATION continued
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Tanggal 30 Juni 2015 dan
untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain
PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2015 and
for the Period then Ended Expressed in U.S. Dollars, unless otherwise stated
58
15. PERPAJAKAN lanjutan 15. TAXATION continued
Beban Manfaat Pajak Tangguhan lanjutan Deferred Tax Expense Benefitcontinued
Enam bulan yang Enam bulan yang
berakhir pada berakhir pada
tanggal 30 Juni 2015 tanggal 30 Juni 2014
Six months Six months
ended ended
June 30, 2015 June 30, 2014
Entitas Anak 6.566
197.171 Subsidiaries
Neto 6.566
197.171 Beban manfaat pajak tangguhan - neto
126.164 225.022
Deferred tax expense benefit - net
Aset Liabilitas Pajak Tangguhan Deferred Tax Assets Liabilities
Rincian aset dan liabilitas pajak tangguhan adalah sebagai berikut:
The details of deferred tax assets and liabilities are as follows:
30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014
Perusahaan The Company
Aset pajak tangguhan Deferred tax assets
Allowance for inventory Penyisihan keusangan persediaan
2.269.979 2.269.979
obsolescence Penyisihan imbalan kerja
1.190.057 1.115.320
Employee benefits liability Sub-jumlah
3.460.036 3.385.299
Sub-total Liabilitas pajak tangguhan
Deferred tax liabilities Depreciation of property,
Penyusutan aset tetap 142.937
200.930 plant and equipment
Investasi pada entitas asosiasi dan lain 540.563
540.563 Investment in associate and others
Aset pajak tangguhan - neto 2.776.536
2.643.806 Deferred tax assets - net
Entitas Anak Subsidiaries
Aset pajak tangguhan - neto 328.823
58.666 Deferred tax assets - net
Entitas Anak Subsidiaries
Liabilitas pajak tangguhan - neto 938.633
938.633 Deferred tax liabilities - net
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Tanggal 30 Juni 2015 dan
untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain
PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2015 and
for the Period then Ended Expressed in U.S. Dollars, unless otherwise stated
59
15. PERPAJAKAN lanjutan 15. TAXATION continued
Entitas Anak Subsidiaries
Pada tanggal 24 Maret 2009, CPPI, Entitas Anak melalui SC, menerima ”Surat Ketetapan Pajak
Lebih Bayar” SKPLB pajak penghasilan badan dan pajak pertambahan nilai tahun pajak 2007
masing-masing sebesar
Rp390.642.189 dan
Rp718.266. SKPLB tersebut disetujui oleh Kantor Pajak untuk dikompensasikan dengan ”Surat
Ketetapan Pajak Kurang Bayar” SKPKB dan ”Surat Tagihan Pajak” STP pajak pasal 21, 23,
42, 15, dan PPN jasa luar negeri sebesar Rp238.970.532. Sehingga masih tersisa SKPLB
sebesar Rp152.389.923 yang dikompensasikan dengan kurang bayar pajak penghasilan pasal 26
tahun pajak 2007. On March 24, 2009, CPPI, a Subsidiary through
SC, received Tax Overpayment Assessment Letter “SKPLB” corporate income tax and value added tax
for fiscal year 2007 amounting to Rp390,642,189 and Rp718,266, respectively. Those SKPLB have
been agreed by the Tax Office to be compensated with
Tax Underpayment
Assessment Letter
“SKPKB” and Tax Collection Letter “STP” of income tax article 21, 23, 42, 15 and value added
tax amounting to Rp238,970,532. Therefore, there are
still remaining
SKPLB amounting
to Rp152,389,923 which are offset with underpayment
of income tax article 26 for fiscal year 2007. Pada tanggal yang sama, CPPI juga menerima
SKPKB dan
STP pajak
lainnya sebesar
Rp2.652.096.776. On the same date, CPPI also received SKPKB and
STP for other taxes totaling Rp2,652,096,776.
Pada tanggal 24 April 2009, CPPI mengajukan surat keberatan atas SKPLB pajak penghasilan
badan dan SKPKB pasal 26 tahun pajak 2007 sebesar Rp2.652.096.776.
On April 24, 2009, CPPI filed tax objection letter for SKPLB of corporate income tax and SKPKB article
26 for
fiscal year
2007 amounting
to Rp2,652,096,776.
Pada tanggal 15 September 2009, CPPI melunasi sisa kurang bayar pajak penghasilan pasal 26
untuk tahun pajak 2007 sebesar Rp2.499.706.853. On September 15, 2009, CPPI paid the rest of
income tax article 26 for fiscal year 2007 underpayment amounting to Rp2,499,706,853.
Pada tanggal 1 Oktober 2009, CPPI menerima STP Bunga Penagihan atas kurang bayar pajak
penghasilan pasal 26 tahun pajak 2007 sebesar Rp274.964.822. CPPI telah membayar denda
penagihan tersebut pada bulan yang sama. On October 1, 2009, CPPI received “STP Bunga
Penagihan” for the underpayment of tax article 26 for fiscal year 2007 amounting to Rp274,964,822. CPPI
had fully paid the tax penalty on the same month.
Pada tanggal 7 Oktober 2009, CPPI menerima lagi STP Bunga Penagihan atas kurang bayar pajak
penghasilan pasal 26 tahun pajak 2007 sebesar Rp274.964.822.
On October 7, 2009, CPPI received “STP Bunga Penagihan” for the underpayment of tax article 26 for
fiscal year 2007 amounting to Rp274,964,822 again.
Pada tanggal 8 Maret 2010, CPPI menerima keputusan atas surat keberatan SKPKB pasal 26
tahun pajak 2007 tersebut, dan kantor pajak menambahkan kurang bayar pasal 26 sebesar
Rp322.144.008, sehingga kurang bayar pajak menjadi Rp2.974.240.784 untuk tahun pajak 2007.
On March 8, 2010, CPPI received the decision on objection letters for SKPKB article 26 for fiscal year
2007, and Tax Office included additional tax underpayment
amounting to
Rp322,144,008, therefore, the total underpayment of tax became
Rp2,974,240,784 for fiscal year 2007. Pada tanggal 6 Mei 2010, CPPI mengajukan surat
banding ke pengadilan pajak atas SKPKB pajak penghasilan pasal 26 tahun pajak 2007 sebesar
Rp2.974.240.784 setara dengan AS244.010 pada tanggal 31 Desember 2013.
On May 6, 2010, CPPI filed tax appeal letter to Tax Court for SKPKB article 26 for fiscal year 2007
amounting to Rp2,974,240,784 equivalent to US244,010 as of December 31, 2013.
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Tanggal 30 Juni 2015 dan
untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain
PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2015 and
for the Period then Ended Expressed in U.S. Dollars, unless otherwise stated
60
15. PERPAJAKAN lanjutan 15. TAXATION continued