PERPAJAKAN TAXATION Laporan Keuangan PT Adi Sarana Armada tbk Q1 2017
are in the Indonesian language.
PT ADI SARANA ARMADA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2017 dan Untuk Tiga Bulan yang Berakhir pada Tanggal Tersebut
Disajikan dalam Rupiah, kecuali dinyatakan lain PT ADI SARANA ARMADA Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of March 31, 2017 and
For Three Months Ended Expressed in Rupiah, unless otherwise stated
54
16. PERPAJAKAN lanjutan 16. TAXATION continued
Berdasarkan Laporan Bulanan Kepemilikan Saham dari Biro Administrasi Efek, untuk tahun yang
berakhir pada tanggal-tanggal 31 Maret 2017 dan 31 Desember 2016, Perusahaan memenuhi kriteria
penurunan tarif pajak penghasilan badan untuk tahun tersebut.
Based on the monthly Report of Share Ownership from the securities administration agency, for the
years ended March 31, 2017 and December 31, 2016, the Company fulfilled the criteria for
corporate income tax rate reduction for that year.
Beban pajak - kini terdiri atas: Tax expense - current consists of:
31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016
Pajak penghasilan badan Corporate income tax
Perusahaan 6.044.403.200
1.482.564.400 Company
Entitas anak 694.427.790
2.242.175.084 Subsidiaries
Total 6.738.830.990
3.724.739.484 Total
Rekonsiliasi antara laba sebelum beban pajak, seperti yang disajikan dalam laporan laba rugi dan
penghasilan komprehensif lain konsolidasian, dengan estimasi penghasilan kena pajak untuk
tahun
yang berakhir
pada tanggal-tanggal
31 Maret 2017 dan 31 Desember 2016 adalah sebagai berikut:
Reconciliation between
income before
tax expense, as shown in the consolidated statements
of profit or loss and other comprehensive income, and estimated taxable income for the years ended
March 31, 2017 and December 31, 2016 is as follows:
31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016
Laba sebelum beban pajak menurut Income before tax expense per
laporan laba rugi dan penghasilan consolidated statements of profit or
komprehensif lain konsolidasian 29.467.365.952
88.814.963.188 loss and other comprehensive income
Dikurangi laba Entitas Anak sebelum Less income before income tax
beban pajak 3.872.906.616
8.765.320.970 expense of Subsidiaries
Laba sebelum beban pajak Income before tax expense of
Perusahaan 25.594.459.336
80.049.642.218 the Company
Beda temporer Temporary differences
Beban pokok penjualan kendaraan bekas 20.543.236.872 72.174.206.640
Cost of sales on used vehicles Penyisihan beban imbalan kerja
Provision for employee benefits karyawan
1.652.704.500 5.932.908.000
expense Aset tetap
21.200.755.137 133.537.423.346 Fixed assets
Beda tetap Permanent differences
Biaya transaksi pinjaman bank 752.873.657
308.883.800 Bank loans transaction costs
Jamuan 376.285.020
1.630.017.892 Entertainment
Penyisihan piutang tak tertagih 1.545.606.300
6.550.344.105 Bad debts provision
Sumbangan, iuran dan retribusi 16.021.500
188.021.210 Donations, contributions and retributions
Penyusutan kendaraan kantor 850.527
5.925.250 Depreciation of office vehicles
Penghasilan bunga 152.199.580
387.856.956 Interest income
Lain-lain 1.092.933.492
11.137.220.500 Others
Estimasi penghasilan kena pajak 30.222.016.487
43.434.121.713 Estimated taxable income
are in the Indonesian language.
PT ADI SARANA ARMADA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2017 dan Untuk Tiga Bulan yang Berakhir pada Tanggal Tersebut
Disajikan dalam Rupiah, kecuali dinyatakan lain PT ADI SARANA ARMADA Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of March 31, 2017 and
For Three Months Ended Expressed in Rupiah, unless otherwise stated
55
16. PERPAJAKAN lanjutan 16. TAXATION continued