Pajak Kini Current Tax
DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Lanjutan Per 31 Maret 2017 dan 31 Desember 2016
dan Untuk Periode Tiga Bulan Yang Berakhir pada Tanggal 31 Maret 2017 dan 2016
Dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERM CONSOLIDATED FINANCIAL STATEMENTS Continued
As of March 31, 2017 and December 31, 2016 For the Three Months Period Ended
March 31, 2017 and 2016
In millions of Rupiah, unless otherwise stated
140 Pajak
penghasilan kini
dihitung berdasarkan taksiran penghasilan kena
pajak. Nilai tersebut mungkin disesuaikan pada saat Surat Pemberitahuan Tahunan
Pajak disampaikan ke Kantor Pelayanan Pajak.
Current income tax computations are based on estimated taxable income. The
amount may be adjusted when the Annual Tax Returns are filed with the Tax Office.
Rugi fiskal dapat dikompensasikan dengan laba fiskal pada masa lima tahun
mendatang sejak kerugian fiskal terjadi. Manajemen
memperkirakan bahwa
akumulasi kerugian
fiskal dapat
dikompensasikan dengan laba fiskal di masa
mendatang. Sehingga
per 31 Maret 2017, Perusahaan dan entitas
anak mengakui aset pajak tangguhan dari akumulasi
rugi fiskal
sebesar Rp16.265.630.
The fiscal loss can be compensated against the taxable income for a period of
five years subsequent to the year the fiscal loss was incurred. Management believes
that it is probable future taxable profits will be available to be utilized accumulated
fiscal losses. Therefore as of March 31, 2016, the Company
and its subsidiaries’ recognized deferred tax assets from
accumulated fiscal losses amounted to Rp16,265,630.
Perhitungan beban dan utang pajak kini pajak penghasilan lebih bayar adalah
sebagai berikut: Current tax expense and payable income
tax overpayment are as follows:
2017 2016
tiga bulan tiga bulan
three months three months
Beban pajak kini Current tax expense
Perusahaan -
- The Company
Entitas anak 111.553
41.520 Subsidiaries
Jumlah 111.553
41.520 Total
Pembayaran pajak dimuka Prepayment of taxes
Perusahaan The Company
Pajak penghasilan Income tax
Pasal 22 31.136
24.786 Article 22
Pasal 23 6.087
4.737 Article 23
Pasal 25 358.052
517.510 Article 25
Jumlah 395.275
547.033 Total
Entitas anak 164.832
Subsidiaries Jumlah
395.275 711.865
Total Utang pajak kini setelah dikurangi
Current tax payable net of pajak dibayar dimuka
283.722 670.345
tax prepayments Terdiri dari
Consist of Utang pajak kini
Current tax payable Perusahaan
- -
The Company Entitas anak
155.542 320.219
Subsidiaries Jumlah hutang pajak kini
155.542 320.219
Total current tax payable Pajak penghasilan lebih bayar
Income tax overpayment Perusahaan
37.223 547.033
The Company Entitas anak
402.041 443.531
Subsidiaries Jumlah pajak penghasilan lebih bayar
439.264 990.564
Total income tax overpayment Bersih
283.722 670.345
Net
DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Lanjutan Per 31 Maret 2017 dan 31 Desember 2016
dan Untuk Periode Tiga Bulan Yang Berakhir pada Tanggal 31 Maret 2017 dan 2016
Dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERM CONSOLIDATED FINANCIAL STATEMENTS Continued
As of March 31, 2017 and December 31, 2016 For the Three Months Period Ended
March 31, 2017 and 2016
In millions of Rupiah, unless otherwise stated
141
b. Pajak Tangguhan b. Deferred Tax
Rincian dari aset dan liabilitas pajak tangguhan Perusahaan dan entitas anak
adalah sebagai berikut: The details of the Company and its
subsidiaries deferred tax assets and liabilities are as follows:
Dikreditkan Dikreditkan
dibebankan dibebankan
ke pendapatan ke laporan
komprehensif lain Laba rugi
Credited charged 1 Januari
Credited to other
31 Maret January 1,
charged to comprehensive
March 31, 2017
income income
2017 Aset Pajak tangguhan
Deferred tax assets Akumulasi rugi fiskal
16.007.239 258.391
- 16.265.630
Accumulated fiscal losses Liabilitas imbalan kerja
11.139.625 161.706
62.284 11.239.047
Employee benefit liabilities Pendapatan ditangguhkan
287.264 2.478
- 284.786
Deferred incomes Sew a pembiayaan
1.535.196 249.772
- 1.285.424
Finance leases Aset tetap
16.451.314 2.587.834
- 19.039.148
Property, plant and equipment Perbedaan temporer karena
Temporary differences due to revisi surat DJP
242.298 242.298
- -
revision of DGT letter Bonus
203.458 63.021
- 140.437
Bonus Penyisihan persediaan
8.543 561
- 7.982
Provision inventories Penyisihan piutang usaha
4.159 863
- 5.022
Provision Account receivable Laba dari entitas asosiasi
23.592 8.352
- 15.240
Income form associates Biaya ditangguhkan
481 2.976
- 2.495
Deferred charges Jumlah
9.882.003 2.214.132
62.284 7.605.587
Total Liabilitas pajak tangguhan
Deferred tax liabilities Akumulasi rugi fiskal
20.009 20.009
- -
Accumulated fiscal losses Liabilitas imbalan kerja
11.525 148
1.346 12.723
Employee benefit liabilities Pendapatan ditangguhkan
10.689 1.111
- 11.800
Deferred revenue Sew a Pembiayaan
2.070 2.070
- Aset tetap
85.766 7.686
- 78.080
Property, plant and equipment Bonus
- -
- -
Penyisihan piutang usaha 6.932
1 -
6.931 Provision Account receivable
Laba dari entitas asosiasi 20.753
10.885 -
9.868 Income form associates
Lainnya 291
3 -
288 Others
Jumlah 59.725
1.597 1.346
56.782 Total
2.212.535 60.938
DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Lanjutan Per 31 Maret 2017 dan 31 Desember 2016
dan Untuk Periode Tiga Bulan Yang Berakhir pada Tanggal 31 Maret 2017 dan 2016
Dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERM CONSOLIDATED FINANCIAL STATEMENTS Continued
As of March 31, 2017 and December 31, 2016 For the Three Months Period Ended
March 31, 2017 and 2016
In millions of Rupiah, unless otherwise stated
142 Analisis aset dan liabilitas pajak tangguhan
adalah sebagai berikut: The analysis of deferred tax assets and
deferred tax liabilities is as follows:
2017 2016
tiga bulan 12 bulan
three months twelve months
Aset pajak tangguhan Deferred tax assets
Aset pajak tangguhan yang Deferred tax assets to be recovered
akan dipulihkan setelah 12 bulan 9.688.053
13.266.914 after 12 months
Aset pajak tangguhan yang Deferred tax assets to be recovered
akan dipulihkan dalam 12 bulan 2.082.466
3.334.991 within 12 months
Liabilitas pajak tangguhan Deferred tax liabilities
Liabilitas pajak tangguhan yang Deferred tax liabilities to be recovered
akan dipulihkan setelah 12 bulan -
- after 12 months
Liabilitas pajak tangguhan yang Deferred tax liabilities to be recovered
akan dipulihkan dalam 12 bulan 56.782
59.725 within 12 months
c. Surat Ketetapan Pajak c. Tax Assessment Letters
Perusahaan The Company
Pada bulan
Februari 2017,
Perusahaan telah
menerima keputusan Mahkamah Agung Republik
Indonesia mengenai sengketa PPh 26 tahun 2007, 2008, dan 2009 yang
menyatakan bahwa
peninjauan kembali yang diajukan Perusahaan
dikabulkan sepenuhnya. Sehubungan
On February 2017, the company received the decision of Supreme Court of Republic
of Indonesia regarding to dispute on Tax income article 26 year 2007, 2008, and
2009 stated that juridical review filled by the
Company have
been granted.
Furthermore, the company also submitted restitution of these tax to Directorate
General of Tax “DJP” and reclassified
Dikreditkan dibebankan
ke pendapatan 1 Januari
Dikreditkan kom prehensif
January 1, dibebankan
lain Penyesuaian
2016 ke laba rugi
Credited penerapan
setelah Credited
charged to 1 Januari
Application penyesuaian
charged to other
31 Desem ber January 1,
adjustment after
income for comprehensive
December 31, 2016
POJK No.6 adjustment
the period income
2016 Rp
Rp Rp
Rp Rp
Rp Aset Pajak tangguhan
Deferred tax assets
Akumulasi rugi fiskal --
-- --
16.007.239 --
16.007.239 Accumulated fiscal losses
Liabilitas imbalan kerja karyaw an 10.032.919
-- 10.032.919
416.974 689.733
11.139.626 Employment benefits obligations
Pendapatan ditangguhkan 382.635
-- 382.635
95.371 --
287.264 Deferred revenue
Sew a pembiayaan 13.721.427
14.787.770 1.066.343
468.854 --
1.535.197 Leases
Aset tetap 4.815.402
-- 4.815.402
21.266.717 --
16.451.315 Property, plant and equipment
Perbedaan sementara karena Temporary difference
surat revisi DJP --
-- --
242.298 --
242.298 due to revision of DJP
Bonus 130.298
-- 130.298
73.160 --
203.458 Bonus
Persediaan 1.560
-- 1.560
6.983 --
8.543 Inventories
Piutang usaha 10.684
-- 10.684
6.525 --
4.159 Trade receivables
Laba dari entitas asosiasi 8.836
-- 8.836
14.755 --
23.591 Income from associates
Biaya ditangguhkan 2.182
-- 2.182
2.663 --
481 Deferred charges
-- --
Aset pajak tangguhan Deferred tax assets at
akhir tahun 29.088.271
14.787.770 14.300.501
5.108.231 689.733
9.882.003 the end of the year
Liabilitas pajak tangguhan Deferred tax liabilities
Akumulasi rugi fiskal 703
-- 703
19.306 --
20.009 Accumulated fiscal losses
Liabilitas imbalan kerja karyaw an 791
-- 791
8.882 1.852
11.525 Employment benefits obligations
Pendapatan ditangguhkan --
-- --
10.689 --
10.689 Deferred revenue
Sew a pembiayaan --
-- --
2.070 --
2.070 Leases
Aset tetap 6.670
-- 6.670
79.096 --
85.766 Property, plant and equipment
Piutang Usaha --
-- --
6.932 --
6.932 Trade receivables
Laba dari entitas asosiasi --
-- --
20.753 --
20.753 Income from associates
Amortisasi biaya emisi obligasi 299
-- 299
8 --
291 Amortization of bonds issuance cost
Liabilitas pajak tangguhan Deferred tax liabilities at
akhir tahun 5.475
-- 5.475
56.102 1.852
59.725 the end of the year
5.164.333 691.585