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