The original consolidated financial statements included herein are presented in Indonesian language.
- 72 -
PT DWI ANEKA JAYA KEMASINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
31 DESEMBER 2016 DAN 31 DESEMBER 2015
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT DWI ANEKA JAYA KEMASINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2016 AND 2015
Expressed in thousands of Rupiah, unless otherwise stated
31. PERPAJAKAN Lanjutan
31. TAXATION Continued
b. Utang Pajak
b. Taxes Payable
Akun ini terdiri dari: This account consists of:
31 Desember 31 Desember
Decem ber 2016 Decem ber 2015
Pajak Penghasilan Incom e Taxes:
Pasal 4 2 -
9.427 Article 4 2
Pasal 21 206
292.722 Article 21
Pasal 23 2.810
21.563 Article 23
Pasal 25 1.028
- Article 25
Pasal 29 147
- Article 29
Denda 10.500.000
- Jumlah
10.504.191 323.712
Total
c. Taksiran penghasilan beban pajak Entitas dan Entitas Anak
adalah sebagai berikut: c.
Provision for tax income expense of the Entity and Subsidiaries are as follows:
Akun ini terdiri dari: This account consists of:
31 Desember 31 Desember
Decem ber 2016 Decem ber 2015
T aksiran penghasilan beban pajak: Provision tax incom eexpense
Pajak kini 9.399
- Current tax
T angguhan 126.605
406.175 Deferred
Jumlah t aksiran beban pajak 117.206
406.175 Total provision for tax expense
Pajak Tahun Berjalan Current Tax
Rekonsiliasi antara laba sebelum taksiran penghasilan beban pajak seperti yang tercantum dalam laporan laba rugi dan
penghasilan komprehensif lain konsolidasi pada tanggal 31 Desember 2016 dan 31 Desember 2015 dengan taksiran
penghasilan rugi kena pajak adalah sebagai berikut: Reconciliation between income before provision for tax income
expense as shown in the consolidated statements of profit or loss and other comprehensive income for the years ended
December 31, 2016 and December 31, 2015, with estimated taxable income loss are as follows:
31 Desember 31 Desember
Decem ber 2016 Decem ber 2015
Rugi sebelum t aksiran beban pajak sesuai Incom e before provision for tax
dengan laporan laba rugi komprehensif Expense as presented in the consolidated
konsolidasi 366.775.545
439.810.233 statem ents of com prehensive incom e
Rugi Laba sebelum pajak Ent it as Anak 5.618
504.094 Loss income before t ax of Subsidiaries
Laba rugi sebelum pajak Ent it as 366.781.162
440.314.327 Loss before t ax of t he Ent it y
Beda wakt u Tem porary difference
Imbalan kerja 1.945.871
1.624.700 Em ployee benefits
Beda t et ap Perm anent differences
Pajak 10.883.977
1.175.479 Taxes
Jamuan dan represent asi 498.927
3.183.477 Representation and entertainm ent
T unjangan t elekomunikasi 112.509
399.975 Com m unication allowance
Dipindahkan beda t et ap 11.495.414
4.758.931 Move perm anent difference
The original consolidated financial statements included herein are presented in Indonesian language.
- 73 -
PT DWI ANEKA JAYA KEMASINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
31 DESEMBER 2016 DAN 31 DESEMBER 2015
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT DWI ANEKA JAYA KEMASINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2016 AND 2015
Expressed in thousands of Rupiah, unless otherwise stated
31. PERPAJAKAN Lanjutan
31. TAXATION Continued
d. Taksiran penghasilan beban pajak Entitas dan Entitas Anak
adalah sebagai berikut lanjutan: Pajak Tahun Berjalan lanjutan
Current Tax continued
31 Desember 31 Desember
December 2016 December 2015
Provision for tax expense in current T aksiran beban pajak t ahun berjalan
- -
year
e. Rincian taksiran tagihan pajak penghasilan pajak Entitas pada
tanggal 31 Desember 2015 adalah sebagai berikut 2016: Nil: e.
Detail of estimated claim for tax refund as of December 31, 2015 are as follows 2016: Nil:
31 Desember 2015 December 31, 2015
Pajak Penghasilan Income tax
Pasal 22 3.072.234
Art 22 Pasal 23
186.607 Art 23
Pasal 25 21.961.784
Art 25 Jumlah taksiran tagihan pajak penghasilan
25.220.625 Total estimated claim for tax refund
Rekonsiliasi antara manfaatbeban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku atas laba
sebelum pajak penghasilan dan manfaat atau beban pajak penghasilan seperti disajikan dalam laporan laba rugi dan
penghasilan komprehensif lain konsolidasi adalah sebagai
berikut: The reconciliation between income tax benefitexpense,
calculated by applying the applicable tax rate to the income before income tax and income tax benefitexpenses as shown in
the consolidated statements of profit or loss and other comprehensive income is as follows:
Sesuai dengan peraturan perpajakan di Indonesia, Entitas dan Entitas Anak melaporkanmenyetorkan pajak berdasarkan sistem
self-assessment. Fiskus dapat menetapkan atau mengubah pajak- pajak tersebut dalam jangka waktu tertentu sesuai dengan
peraturan yang berlaku. In accordance with the tax regulations in Indonesia, the Entity
and Subsidiaries reportssubmits tax on a self-assessment basis. Tax authorities may assess or amend taxes within the specified
period of time in accordance with applicable regulations.
31 Desember 2015 December 31, 2015
Laba rugi sebelum taksiran beban pajak sesuai dengan laporan laba rugi komprehensif
439.810.233 Income loss before provision
for tax expense as presented in the statements of
comprehensive income Rugi sebelum pajak Entitas Anak
504.094 Loss before tax of
Subsidiaries Laba rugi sebelum pajak Entitas dipindahkan
439.306.139 Income rugi before tax of the Entity move
Pindahan 11.495.414
4.758.931 Forward
Iuran dan sumbangan 566.000
932.861 Contribution and donations
Aset t et ap 9.390.582
5.951.718 Fixed assets
Pendapat an bunga deposit o 785.674
5.521.337 Interest incom e from deposits
Pendapat an jasa giro 249.320
1.714.689 Interest incom e from bank
Lain-lain 22.732.041
509.359 Others
Jumlah beda t et ap 43.149.042
4.916.843 Total perm anent differences
T aksiran penghasilan kena pajak 321.357.412
433.772.784 Estim ated taxable incom e
Dit ambah rugi t ahun: Additional Loss of year:
- 2015 433.772.784
- 2015 -
Rugi yang dapat dikompensasikan 755.130.196
433.772.784 Loss carried forward
d. Provision for tax income expense of the Entity and
Subsidiaries are as followscontinued:
