PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2015 and 2014
Expressed in Rupiah, unless Otherwise Stated
51
17. PERPAJAKAN 17. TAXATION
a. Pajak Dibayar dimuka a. Prepaid Taxes
2015 2014
Pajak pertambahan nilai: Value - added taxes:
Pita cukai 24.021.308.648
26.497.747.756 Excise duty ribbons
Masukan 1.000.363.099
12.043.683.720 Input
Total 25.021.671.747 38.541.431.476
Total
b. Utang Pajak b. Taxes Payable
2015 2014
Pajak penghasilan: Income taxes:
Pasal 4 2 Final 84.619.756
112.256.054 Article 4 2 - Final
Pasal 21 727.749.566
1.468.974.837 Tax article 21
Pasal 22 206.915.128
156.675.792 Tax article 22
Pasal 23 114.396.867
277.488.998 Tax article 23
Pasal 25 22.325.438
3.555.150.727 Tax article 25
Pasal 29 8.724.642.281
2.195.933.218 Tax article 29
Pajak pertambahan nilai 160.826.366
- Value-added tax
Total 10.041.475.402
7.766.479.626 Total
c. Beban Pajak Penghasilan c. Income Tax Expense
Beban pajak Perusahaan dan Entitas Anak terdiri dari:
Tax expense
of the
Company and
Subsidiaries are as follows:
2014 Disajikan Kembali
As Restated - 2015
CatatanNote 33 Perusahaan
The Company
Kini -
771.337.750 Current
Tangguhan 221.346.515
98.045.462 Deferred
221.346.515 869.383.212
Entitas Anak Subsidiaries
Kini 44.876.683.000
35.149.975.000 Current
Tangguhan 1.783.800.677
1.340.332.847 Deferred
46.660.483.677 36.490.307.847
Konsolidasian Consolidated
Kini 44.876.683.000
35.921.312.750 Current
Tangguhan 2.005.147.192
1.438.378.309 Deferred
Beban Pajak Penghasilan - Neto 46.881.830.192
37.359.691.059 Income Tax Expense - Net
d. Pajak Kini d. Current Tax
Rekonsiliasi antara laba sebelum beban pajak penghasilan menurut laporan laba rugi dan
penghasilan komprehensif lain konsolidasian dengan laba kena pajak atau rugi fiskal adalah
sebagai berikut: The reconciliation between income before
income tax expense as shown in the consolidated statements of profit or loss and
other comprehensive income and taxable income fiscal loss is as follows:
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2015 and 2014
Expressed in Rupiah, unless Otherwise Stated
52
17. PERPAJAKAN lanjutan 17. TAXATION continued
d. Pajak Kini lanjutan d. Current Tax continued
2014 Disajikan Kembali
As Restated - 2015
CatatanNote 33
Laba sebelum beban Income before income tax
pajak penghasilan menurut expense per consolidated
laporan laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 177.962.941.779 150.033.454.319
other comprehensive income Laba sebelum beban
Income before tax expense pajak entitas anak
176.308.753.699 145.608.218.488 of subsidiaries
Eliminasi transaksi dengan Elimination of transactions with
entitas anak 26.651.979.103
40.488.440.324 subsidiaries
Laba sebelum beban Income before income tax expense
pajak penghasilan Perusahaan 28.306.167.183
44.913.676.155 of the Company
Beda temporer Temporary differences
Imbalan kerja karyawan 546.090.191
143.267.008 Employee benefit expense
Beban penyusutan 339.295.868
535.448.857 Depreciation expense
Beda temporer 885.386.059
392.181.849 Temporary differences
Beda tetap Permanent differences
Gaji, upah dan tunjangan Salary, wages and
lain-lain 446.516.768
81.618.514 other allowances
Sumbangan 22.353.690
19.162.733 Donation
Hiburan 8.726.339
16.161.473 Entertainment
Pendapatan dividen 28.660.270.781 40.028.178.597
Dividend Income Penghasilan yang dikenakan
pajak final 1.455.215.585
1.892.149.174 Income subject to final tax
Lain-lain 383.965.229
367.241.782 Others
Beda tetap - neto 29.253.924.340 41.436.143.269
Permanent differences - net Laba kena pajak rugi fiskal
1.833.143.216 3.085.351.037
Taxable income fiscal loss Laba kena pajak rugi fiskal
Taxable income fiscal loss pembulatan
1.833.143.000 3.085.351.000
rounded
Beban pajak kini - Perusahaan -
771.337.750 Current tax expense - the Company
Pajak penghasilan dibayar dimuka Prepayments of income taxes
Pajak penghasilan pasal 22 792.240.000
698.129.000 Income tax article 22
Pajak penghasilan pasal 23 228.000.000
187.500.000 Income tax article 23
Pajak penghasilan pasal 25 200.390.019
1.076.999.556 Income tax article 25
1.220.630.019 1.962.628.556
Tagihan pajak penghasilan Claim for tax refund
Perusahaan: The Company:
Tahun sebelumnya 3.405.786.127
2.665.565.155 Prior year
Tahun berjalan 1.220.630.019
1.191.290.806 Current year
Entitas Anak 6.535.492.751
6.535.492.751 Subsidiary
Total Catatan 13 11.161.908.897 10.392.348.712
Total Note 13 Utang pajak penghasilan badan
Corporate income tax payables
Entitas Anak 8.724.642.281
2.195.933.218 Subsidiary
Total 8.724.642.281
2.195.933.218 Total