Syndicate Loan - Standard Chartered Bank SCB, Singapore and PT Bank Mandiri
Indonesian language.
PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tahun yang Berakhir pada
Tanggal-tanggal 31 Desember 2016 dan 2015 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain
PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS Years Ended December 31, 2016 and 2015
Expressed in US Dollar, unless Otherwise Stated
70
17. PERPAJAKAN lanjutan 17. TAXATION continued
e. Pajak Kini - Tidak Final lanjutan e. Current Tax - Non Final continued
2016 2015
Beda temporer: Temporary differences:
Imbalan kerja 29.614
24.990 Employees benefits
Beda tetap: Permanent differences:
Pendapatan bunga 425
8.949 Interest income
Penerimaan dividen 4.022.059
- Dividend received
Rugi selisih kurs -
205.956 Loss on foreign exchange
Lain-lain 116.600
15.161 Others
Beda tetap - neto 3.905.884
212.168 Permanent differences - net
Taksiran laba kena pajak Estimated taxable income
Perusahaan 109.132
20.747 of the Company
Beban pajak kini: Current tax expense:
Perusahaan 20.741
3.824 The Company
Entitas anak 8.147
- Subsidiary
Total 28.888
3.824 Total
Pajak penghasilan dibayar Prepayments of income
dimuka Perusahaan: taxes of the Company:
Pasal 23 8.440
1.400 Article 23
Pasal 25 2.483
2.320 Article 25
Total 10.923
3.720 Total
Taksiran utang pajak Estimated corporate
penghasilan badan: income tax payables:
Perusahaan 9.818
104 The Company
Entitas Anak 6.012
- Subsidiary
Total 15.830
104 Total
Undang-undang No. 36 Tahun 2008 pasal 31E menyatakan bahwa Wajib Pajak dalam negeri
dengan pendapatan
kotor kurang
dari Rp50.000.000.000 akan mendapatkan fasilitas
pajak dalam bentuk pengurangan tarif pajak yang berlaku dari laba kena pajak atas bagian
dari pendapatan kotor sampai sebesar Rp4.800.000.000. Perusahaan menggunakan
fasilitas ini dalam menghitung pajak kini untuk tahun yang berakhir pada tanggal-tanggal
31 Desember 2016 dan 2015. Law No. 36 of 2008 article 31E states that the
taxpayers with gross revenue of less than Rp50,000,000,000 will get the facility in the
form of tax reductions on enacted tax rate of income tax on the taxable portion of gross
revenue amounted to Rp4,800,000,000. The Company utilizes this facility in computing its
current income tax for the years ended December 31, 2016 and 2015.
Indonesian language.
PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tahun yang Berakhir pada
Tanggal-tanggal 31 Desember 2016 dan 2015 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain
PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS Years Ended December 31, 2016 and 2015
Expressed in US Dollar, unless Otherwise Stated
71
17. PERPAJAKAN lanjutan 17. TAXATION continued
f. Pajak tangguhan
f. Deferred tax Aset dan manfaat pajak tangguhan atas beda
temporer pada tanggal-tanggal 31 Desember 2016 dan 2015 adalah sebagai berikut:
The deferred tax assets and tax benefits of temporary differences as of December 31, 2016
and 2015 are as follows:
31 DesemberDecember 31, 2016 Dikreditkan
pada laba komprehensif
Dikreditkan Selisih
lainnya Saldo
pada Kurs
Credited to Saldo
Awal Laba Rugi
Foreign other
Akhir Beginning Credited to
Currency comprehensive
Penyesuaian Ending
Balance Profit or Loss Differences
income Adjustment
Balance Perusahaan
The Company
Aset pajak tangguhan
Deferred tax assets Imbalan kerja
karyawan 29.010
7.404 -
101.295 -
137.709 Employee benefits
Entitas Anak The Subsidiary
Aset liabilitas Deferred tax assets
pajak tangguhan liabilities
Rugi fiskal 635.819
635.819 -
- -
- Fiscal loss
Imbalan kerja karyawan
21.714 1.266
- 13.374
- 36.354
Employee benefits Penyusutan
- 266.170
- -
- 266.170
Depreciation
Aset Liabilitas pajak
Deferred tax tangguhan
657.533 900.723
- 13.374
- 229.816
assets liabilities Total Aset
pajak Total Deferred tax
tangguhan 686.543
assets 31 DesemberDecember 31, 2015
Dikreditkan pada laba
komprehensif Dikreditkan
Selisih lainnya
Saldo pada
Kurs Credited to
Saldo Awal
Laba Rugi Foreign
other Akhir
Beginning Credited to Currency
comprehensive Penyesuaian
Ending Balance Profit or Loss
Differences income
Adjustment Balance
Perusahaan The Company
Aset pajak Deferred tax assets
tangguhan Imbalan kerja
karyawan 11.289
6.248 -
11.473 -
29.010 Employee benefits
Entitas Anak
The Subsidiaries
Aset pajak Deferred tax assets
tangguhan Rugi fiskal
746.613 44.888
73.336 -
82.346 635.819
Fiscal loss Imbalan kerja
karyawan 19.049
403 1.519
3.781 -
21.714 Employee benefits
Aset pajak tangguhan
776.951 51.539
74.855 15.254
82.346 686.543
Deferred tax assets