PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES
Halaman 78 Page CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM YANG TIDAK DIAUDIT UNTUK PERIODE TIGA BULAN YANG BERAKHIR
31 MARET 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain NOTES TO THE UNAUDITED INTERIM
CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIODS ENDED
31 MARCH 2016 AND 2015
Expressed in millions of Rupiah,
unless otherwise stated 28. PERPAJAKAN lanjutan
28. TAXATION continued d. Liabilitas pajak tangguhan lanjutan
d. Deferred tax liabilities continued
Dikreditkan Dikreditkan dibebankan
pada laba pada laporan komprehensif
Penyesuaian laba rugi
lainnya tahun
Credited Credited
sebelumnya charged
to other Adjustment
to the profit comprehensive
for prior 01012015
or loss income
year 31122015
Perbedaan nilai buku aset
Difference between tetap dan aset
accounting and tax takberwujud
in net book value menurut akuntansi
of fixed assets and dan pajak
1,325,039 47,523
- -
1,277,516 intangible assets
Beban yang masih
harus dibayar
22,266 3,703
- -
18,563 Accrued expenses
Sewa -
37,198 -
- 37,198
Leasing Cadangan kerugian
Provision penurunan nilai
for receivables piutang
13,958 2,957
- -
16,915 impairment
Keuntungan nilai wajar Fair value gains on
dari akuisisi 1,614,225
- -
- 1,614,225
acquisition Provisi penghentian
Provision for lease sewa
662,693 139,091
- -
523,602 termination
Tax loss Rugi pajak
413,556 722,839
- 5,002
1,131,393 carried forward
Provision for salaries Penyisihan beban gaji
and employee dan imbalan kerja
95,181 16,863
11,069 -
100,975 benefits
Jumlah liabilitas pajak Total deferred tax
tangguhan 1,731,610
610,190 11,069
5,002 1,137,491
liabilities
Dasar pendukung untuk pengakuan aset pajak tangguhan ditelaah secara berkala oleh
manajemen. The basis supporting recognition of the deferred
tax assets
is reviewed
regularly by
management. e. Surat ketetapan pajak
e. Tax assessments Perseroan
The Company Tahun pajak 2004
2004 fiscal year
Pada tahun 2006, Perseroan mengajukan permohonan keberatan atas Surat Ketetapan
Pajak Kurang Bayar “SKPKB” PPh 26.
In 2006, the Company filed objection letters against the tax assessments confirming
underpayment of income tax Article 26.
PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES
Halaman 79 Page CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM YANG TIDAK DIAUDIT UNTUK PERIODE TIGA BULAN YANG BERAKHIR
31 MARET 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain NOTES TO THE UNAUDITED INTERIM
CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIODS ENDED
31 MARCH 2016 AND 2015
Expressed in millions of Rupiah,
unless otherwise stated 28. PERPAJAKAN lanjutan
28. TAXATION continued e. Surat ketetapan pajak lanjutan
e. Tax assessments continued Perseroan lanjutan
The Company continued Tahun pajak 2004 lanjutan
2004 fiscal year continued
Pada tahun 2007, DJP menolak keberatan atas SKPKB PPh 26 dan menambah kurang bayar
sebesar Rp 34.251 menjadi Rp 69.589. Perseroan melunasi kekurangan pembayaran
tersebut dan membebankan Rp 33.178 dalam laporan laba rugi konsolidasian tahun 2007
serta mengajukan permohonan banding ke Pengadilan Pajak. Pada bulan Januari 2014,
Pengadilan
Pajak menerima
sebagian permohonan
banding Perseroan
atas keputusan
keberatan PPh
26 sebesar
Rp 69.313.
Perseroan mencatat
hasil keputusan tersebut pada laporan laba rugi
konsolidasian tahun 2014 dan telah menerima jumlah tersebut pada bulan April 2014. Pada
tahun 2014, DJP mengajukan permohonan peninjauan kembali ke Mahkamah Agung
“MA” atas putusan banding PPh Pasal 26. Sampai dengan tanggal penyelesaian laporan
keuangan konsolidasian interim, MA belum memberikan
putusan atas
permohonan peninjauan
kembali yang
diajukan DJP
tersebut. In 2007, DGT rejected the tax objection and
increased the underpayment of income tax Article 26 by Rp 34,251 to became Rp 69,589.
The Company
paid the
additional tax
underpayment and recorded Rp 33,178 in the 2007 statements of profit or loss, and filed an
appeal letter to the Tax Court. In January 2014, the Tax Court partially accepted the Company’s
appeal of income tax Article 26 for an amount of Rp 69,313. The Company recorded the
results in the 2014 consolidated statements of profit or loss and had received the refund in
April 2014. In 2014, DGT has submitted a
judicial review to the Supreme Court “SC” regarding appeal decision of income tax Article
26. Up to the date of the completion of these interim consolidated financial statements, the
SC has not issued its decision on the judicial review requested by DGT.
Tahun pajak 2005 2005 fiscal year
Pada tahun 2007, Perseroan melunasi SKPKB PPh 26 sebesar Rp 87.993 dan membebankan
Rp 86.726
dalam laporan
laba rugi
konsolidasian tahun 2007 serta mengajukan permohonan keberatan. Pada tahun 2008, DJP
menolak keberatan atas SKPKB PPh 26.
In 2007, the Company paid for the tax assessment letters confirming underpayment of
income tax Article 26 amounted to Rp 87,933 and recorded Rp 86,726 in the 2007
consolidated statements of profit or loss and filed the objection letters. In 2008, the DGT
rejected the objection letter against the tax assessments confirming underpayment of
income tax Article 26.
Pada tahun 2008, Perseroan mengajukan permohonan banding ke Pengadilan Pajak atas
keputusan keberatan atas kurang bayar PPh 26. Pada bulan Januari 2015, Pengadilan Pajak
menerima
seluruh permohonan
banding Perseroan atas keputusan keberatan PPh 26
sebesar Rp 87.993. Perseroan mencatat hasil keputusan tersebut pada laporan laba rugi
konsolidasian tahun 2014 dan telah menerima jumlah tersebut pada bulan Februari 2015.
In 2008, the Company filed an appeal of income tax Article 26 underpayment to the Tax Court.
In January 2015, the Tax Court accepted all the Company’s appeal of income tax Article 26 for
an amount of Rp 87,993. The Company recorded the results in the 2014 consolidated
statements of profit or loss and had received the refund in February 2015.