PERPAJAKAN lanjutan TAXATION continued PERPAJAKAN lanjutan TAXATION continued
Indonesian language.
PT CATUR SENTOSA ADIPRANA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 30 Juni 2017 dan Untuk Periode yang Berakhir
Pada Tanggal tersebut Disajikan dalam ribuan rupiah,
kecuali dinyatakan lain PT CATUR SENTOSA ADIPRANA Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2017
and for the Periods Then Ended Expressed in thousands of rupiah,
unless otherwise stated
81
17. PERPAJAKAN lanjutan 17. TAXATION continued
e. Perhitungan beban pajak kini neto dan estimasi utang tagihan pajak penghasilan adalah
sebagai berikut: e. Computation of net income tax expense and
the estimated income tax payable claim for tax refund is as follows:
Bulan yang berakhir pada tanggal 30 JuniPeriods ended
June 30, 2017
2016
Estimasi penghasilan kena pajak Estimated taxable income
Perusahaan 33.602.320
21.904.270 Company
Entitas Anak 36.022.042
41.661.587 Subsidiaries
Akumulasi rugi fiskal awal tahun 66.788.228
78.461.092 Beginning tax loss carryforward
Rugi fiskal tahun berjalan 4.411.167
6.983.412 Current tax loss
Akumulasi rugi fiskal akhir tahun 66.740.268
81.412.089 Ending tax loss carryforward
Akumulasi kompensasi Tax loss carryforward
rugi fiskal 4.459.127
4.032.415 compensation
Penghasilan kena pajak - neto 31.562.916
37.629.172 Taxable income - net
Beban pajak penghasilan kini Current income tax expense
Perusahaan 8.400.580
5.476.067 Company
Entitas Anak 7.890.732
9.407.292 Subsidiaries
Manfaat pajak tangguhan - neto Deferred income tax benefit - net
Catatan 17g 3.833.568
4.245.318 Note 17g
Beban pajak penghasilan - neto 12.457.744
10.638.041 Income tax expense - net
Indonesian language.
PT CATUR SENTOSA ADIPRANA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 30 Juni 2017 dan Untuk Periode yang Berakhir
Pada Tanggal tersebut Disajikan dalam ribuan rupiah,
kecuali dinyatakan lain PT CATUR SENTOSA ADIPRANA Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2017
and for the Periods Then Ended Expressed in thousands of rupiah,
unless otherwise stated
82
17. PERPAJAKAN lanjutan 17. TAXATION continued
e. Perhitungan beban pajak kini neto dan estimasi utang tagihan pajak penghasilan adalah
sebagai berikut: lanjutan e. Computation of net income tax expense and
the estimated income tax payable claim for tax refund is as follows: continued
Bulan yang berakhir pada tanggal 30 JuniPeriods ended
June 30, 2017
2016
Beban pajak penghasilan kini menggunakan tarif pajak
Current income tax expense yang berlaku
using applicable tax rate Perusahaan
8.400.580 5.476.067
Company Entitas Anak
7.890.732 9.407.293
Subsidiaries Pajak penghasilan dibayar di muka
Prepayments of income tax Perusahaan
Company Pasal 22
7.943.292 1.050.498
Article 22 Pasal 23
4.053.769 2.904.790
Article 23 Pasal 25
80.260 1.137.025
Article 25 Total pajak penghasilan
dibayar di muka - Total prepayments of income
Perusahaan 12.077.321
5.092.312 tax - Company
Entitas Anak Subsidiaries
Pasal 22 10.271.732
9.406.801 Article 22
Pasal 23 4.664.963
4.105.566 Article 23
Pasal 25 2.853.474
3.740.004 Article 25
Total pajak penghasilan dibayar Total prepayments of income
di muka - Entitas Anak 17.790.169
17.252.371 tax - Subsidiaries
Perusahaan Company
Estimasi tagihan pajak penghasilan
3.676.741 383.755
Claim for tax refund Entitas Anak
Subsidiaries Utang pajak penghasilan
1.502.161 661.430
Income tax payable
Estimasi tagihan pajak
penghasilan 11.401.601
8.506.509 Claim for tax refund
Indonesian language.
PT CATUR SENTOSA ADIPRANA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 30 Juni 2017 dan Untuk Periode yang Berakhir
Pada Tanggal tersebut Disajikan dalam ribuan rupiah,
kecuali dinyatakan lain PT CATUR SENTOSA ADIPRANA Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2017
and for the Periods Then Ended Expressed in thousands of rupiah,
unless otherwise stated
83
17. PERPAJAKAN lanjutan 17. TAXATION continued