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