PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2016 dan 2015
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2016 and 2015
Expressed in Rupiah, unless Otherwise Stated
56
17. PERPAJAKAN lanjutan 17. TAXATION continued
d. Pajak Kini lanjutan d. Current Tax continued
2016 2015
Taksira laba kena pajak rugi fiskal Estimated taxable income fiscal loss
pembulatan 3.387.083.000
1.833.143.000 rounded
Beban pajak kini - Perusahaan -
- Current tax expense - the Company
Pajak penghasilan dibayar dimuka Prepayments of income taxes
Pajak penghasilan pasal 22 709.228.000
792.240.000 Income tax article 22
Pajak penghasilan pasal 23 120.000.000
228.000.000 Income tax article 23
Pajak penghasilan pasal 25 -
200.390.019 Income tax article 25
829.228.000 1.220.630.019
Tagihan pajak penghasilan Claim for tax refund
Perusahaan: The Company:
Tahun sebelumnya 4.626.416.146
3.405.786.127 Prior year
Tahun berjalan 875.644.385
1.220.630.019 Current year
Entitas Anak 13.055.835.768
6.535.492.751 Subsidiary
Total Catatan 13 18.557.896.299 11.161.908.897
Total Note 13 Utang pajak penghasilan badan
Corporate income tax payables
Entitas Anak -
8.724.642.281 Subsidiary
Total -
8.724.642.281 Total
Laba kena pajak rugi fiskal Perusahaan untuk tahun fiskal 2016 dan 2015 hasil rekonsiliasi,
seperti yang tercantum dalam tabel diatas menjadi
dasar dalam
pengisian Surat
Pemberitahuan Tahunan PPh Badan yang disampaikan ke Kantor Pajak.
Taxable income fiscal loss of the Company for fiscal years 2016 and 2015 resulting from the
reconciliation as shown in the table above will be the basis for filing the Corporate Annual Tax
Returns submitted to the Tax Office.
e. Pajak Tangguhan e. Deferred Tax
Pajak tangguhan
dihitung berdasarkan
pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut
laporan posisi
keuangan konsolidasian
komersial dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari aset liabilitas pajak
tangguhan adalah sebagai berikut: Deferred tax is calculated based on temporary
differences between the carrying value of total assets and liabilities recorded according to the
commercial consolidated statements of financial positions and tax bases of assets and liabilities.
Details of deferred tax assets liabilities are as follows:
Dibebankan Saldo
Dikreditkan ke Dibebankan
Saldo Awal
Laporan Laba Rugi Dikreditkan ke Akhir
Beginning Charged Credited Ekuitas
Ending Balance
to Profit or Charged Credited Balance
2015 Loss
to Equity 2016
Perusahaan The Company
Aset tetap 63.609.245
62.555.615 -
1.053.630 Fixed assets
Liabilitas imbalan kerja 100.923.671
45.139.326 11.763.295
157.826.292 Employee benefits liability
Entitas Anak Subsidiary
Liabilitas imbalan kerja 5.842.853.737
902.132.362 555.425.077 6.189.561.022
Employee benefits liability Aset tetap
1.226.366.079 57.552.092
- 1.283.918.171 Fixed assets
Aset Pajak Tangguhan - Neto 4.781.020.574
827.163.981 543.661.782
5.064.522.773 Deferred Tax Assets - Net
Entitas Anak Subsidiary
Liabilitas imbalan kerja 8.127.208.104
126.180.564 2.468.925.511 10.722.314.179 Employee benefits liability
Aset tetap 9.128.778.944
2.143.708.679 -
11.272.487.623 Fixed assets
Liabilitas Pajak Tangguhan - Neto 1.001.570.840 2.017.528.115 2.468.925.511 550.173.444
Deferred Tax Liability - Net
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2016 dan 2015
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2016 and 2015
Expressed in Rupiah, unless Otherwise Stated
57
17. PERPAJAKAN lanjutan 17. TAXATION continued
e. Pajak Tangguhan lanjutan e. Deferred Tax continued
Dibebankan Dibebankan
Saldo Dikreditkan ke Dikreditkan
Saldo Awal
Laporan Laba ke Ekuitas
Akhir Beginning
RugiCharged Charged
Ending Balance
Credited to Credited
Balance 2015
Profit or Loss to Equity
2016 Perusahaan
The Company
Aset tetap 148.433.212
84.823.967 -
63.609.245 Fixed assets
Liabilitas imbalan kerja 112.762.812
136.522.548 124.683.407
100.923.671 Employee benefits liability
Entitas Anak Subsidiary
Liabilitas imbalan kerja 10.888.944.548 5.625.033.974
578.943.163 5.842.853.737 Employee benefits liability
Aset tetap 7.038.472.048 5.812.105.969
- 1.226.366.079 Fixed assets
Aset Pajak Tangguhan - Neto 4.111.668.524
34.274.520 703.626.570
4.781.020.574 Deferred Tax Assets - Net
Entitas Anak Subsidiary
Liabilitas imbalan kerja - 7.157.906.272
969.301.832 8.127.208.104 Employee benefits liability
Aset tetap - 9.128.778.944
- 9.128.778.944 Fixed assets
Liabilitas Pajak Tangguhan - Neto - 1.970.872.672
969.301.832 1.001.570.840 Deferred Tax Liability - Net
Manajemen Grup berpendapat bahwa aset pajak tangguhan tersebut dapat digunakan
seluruhnya terhadap penghasilan kena pajak di masa yang akan datang.
Management of the Group is of the opinion that the above deferred tax assets may be utilized
against taxable profit in the future.
Pada tanggal 31 Desember 2016 dan 2015, Perusahaan
tidak mengakui
aset pajak
tangguhan masing-masing
sebesar Rp1.305.056.577 dan Rp458.285.804 yang
berasal dari akumulasi rugi fiskal Perusahaan masing-masing sebesar Rp5.220.226.306 dan
Rp1.833.143.216 karena
manajemen Perusahaan
berkeyakinan aset
pajak tangguhan
tersebut tidak
akan dapat
digunakan. Rugi pajak Perusahaan akan kadaluwarsa antara tahun 2020 hingga 2021.
As of December 31, 2016 and 2015, the Company did not provide deferred tax asset
amounting to
Rp1,305,056,577 and
Rp458,285,804, respectively for accumulated tax loss of the Company amounting to
Rp5,220,226,306 and
Rp1,833,143,216, respectively since the Company expects that
deferred tax asset will not be utilized. The tax losses of the Company will expire on periods
between 2020 and 2021.
Pada tanggal 31 Desember 2016 dan 2015, Grup tidak mengakui aset pajak tangguhan
masing-masing sebesar Rp356.739.025 dan Rp356.097.516 yang berasal dari akumulasi
rugi fiskal PT Galan Gelora Djaja, entitas anak, masing-masing sebesar Rp1.426.956.098 dan
Rp1.424.590.065 karena manajemen Grup berkeyakinan aset pajak tangguhan tersebut
tidak akan dapat digunakan. As of December 31, 2016 and 2015, the Group
did not provide deferred tax asset amounting to Rp356,739,025
and Rp356,097,516
respectively, for accumulated tax loss carry forward from PT Galan Gelora Djaja, a
subsidiary, amounting to Rp1,426,956,098 and Rp1,424,590,065, respectively, since the Group
expects that deferred tax asset will not be utilized.