PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Halaman 5106 Page CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2016 AND 2015
Expressed in US Dollar, unless otherwise stated
22. PERPAJAKAN lanjutan 22. TAXATION continued
d. Pajak tangguhan lanjutan
d. Deferred tax continued
Dibebankan Dibebankan
dikreditkan dikreditkan
pada laporan pada
laba-rugi penghasilan
konsolidasian komprehensif
Charged lainCharged
credited to credited to
1 Januari consolidated
other 31 Desember
January statements of
comprehensive December
2015 income
income 2015
GEI GEI
Aset pajak tangguhan Deferred tax assets
Gaji dan bonus 232,844
66,206 -
166,638 Salaries and bonus
Imbalan pascakerja Post-employment and
dan jangka panjang lainnya 16,253
9,959 -
26,212 other long-term benefits
Cadangan kerugian Allowance for
penurunan nilai persediaan 8,538
4,884 -
13,422 inventory obsolence
Aset pajak tangguhan 257,635
51,363 -
206,272 Deferred tax assets
PLI PLI
Aset pajak tangguhan Deferred tax assets
Rugi fiskal 5,826,252
21,830,003 -
27,656,255 Fiscal loss
Biaya akresi 28,575
172,891 -
201,466 Acreetion cost
Aset tetap 85,324
150,166 -
235,490 Fixed assets
Imbalan pascakerja Post-employment and
dan jangka panjang lainnya 7,413
3,995 -
11,408 other long-term benefits
Aset pajak tangguhan 5,776,916
21,856,723 -
27,633,639 Deferred tax assets
PGN Property dan PGN Property and
entitas anaknya its subsidiary
Liabilitas pajak tangguhan Deferred tax liabilities
Implementasi akuntansi Implementation of
sewa pembiayaan -
2,697,762 -
2,697,762 finance lease accounting
Liabilitas pajak tangguhan -
2,697,762 -
2,697,762 Deferred tax assets
SEI dan entitas anaknya SEI and its subsidiary
Aset pajak tangguhan Deferred tax assets
Liabilitas pembongkaran aset Asset abandonment
dan restorasi area dan and restoration obligations
provisi lain-lain -
4,993,612 -
4,993,612 and other provisions
Unrecovered cost -
71,111,264 -
71,111,264 Unrecovered cost
Aset tetap -
54,926,474 -
54,926,474 Fixed assets
Aset pajak tangguhan -
21,178,402 -
21,178,402 Deferred tax assets
Liabilitas pajak tangguhan Deferred tax liabilities
Imbalan pascakerja Post-employment and
dan jangka panjang lainnya 2,332,906
495,367 -
1,837,539 other long-term benefits
Liabilitas pembongkaran aset Asset abandonment
dan restorasi area dan and restoration obligations
provisi lain-lain 21,104,197
19,062,455 -
2,041,742 and other provisions
Unrecovered cost 84,644,874
45,931,583 -
130,576,457 Unrecovered cost
Cadangan kerugian Allowance for
penurunan nilai persediaan 456,697
- -
456,697 inventory obsolence
Aset tetap 250,666,794
24,323,495 -
226,343,299 Fixed assets
Liabilitas pajak tangguhan 142,128,120
50,697,256 -
91,430,864 Deferred tax liabilities
Aset pajak tagguhan Consolidated deferred
konsolidasian 37,654,959
75,598,358 tax assets
Liabilitas pajak tagguhan Consolidated deferred
konsolidasian 142,128,120
94,128,626 tax liabilities
PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Halaman 5107 Page CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2016 AND 2015
Expressed in US Dollar, unless otherwise stated
22. PERPAJAKAN lanjutan 22. TAXATION continued
d. Pajak tangguhan lanjutan
d. Deferred tax continued
Perusahaan telah mendapatkan persetujuan untuk menyelenggarakan pembukuan dengan
menggunakan mata uang Dolar AS mulai tahun fiskal
2013 dari
Kementerian Keuangan
Republik Indonesia - Direktorat Jenderal Pajak dalam
Surat Keputusan
No. KEP-
278WPJ.192012 tanggal 20 Maret 2012. GEI, SEI dan PLI juga memperoleh persetujuan yang
sama dari Kementerian Keuangan Republik Indonesia - Direktorat Jenderal Pajak untuk
masing-masing berdasarkan Surat Keputusan No. KEP-914WPJ.192013 tanggal 16 Juli
2013, Surat
Keputusan No.KEP-
1951WPJ.072013 tanggal 24 September 2013 dan No. KEP-1950WPJ.192014 tanggal 29
September 2014. The Company has obtained approval to
maintain bookkeeping in US Dollar starting from 2013 fiscal year from the Ministry of
Finance of the Republic of Indonesia - Directorate General of Taxation in its Decision
Letter No. KEP-278WPJ.192012 dated March 20, 2012. GEI, SEI and PLI also obtained the
same approval from the Ministry of Finance of the Republic of Indonesia - Directorate General
of Taxation based on Decision Letter No. KEP- 914WPJ.192013
dated July
16, 2013,
Decision Letter No. KEP-1951WPJ.072013 dated September 24, 2013 and No. KEP-
1950WPJ.192014 dated September 29, 2014, respectively.
e. Rugi pajak
e. Tax losses
Pada tanggal 31 Desember 2016 dan 2015, entitas anak Grup memiliki rugi pajak yang
dapat diklaim
sebagai pengurang
dari penghasilan
kena pajak
masa depan.
Perusahaan tidak memiliki rugi pajak. Berikut ini adalah informasi mengenai rugi pajak entitas
anak. As
at December
31, 2016
and 2015,
subsidiaries of the Group had tax losses that can be claimed as deductions from future
taxable income. The Company has no tax losses.
Below are
information regarding
subsidiaries’ tax losses.
Rugi pajak Aset pajak tangguhan
Aset pajak tangguhan Aset pajak tangguhan
Tahun entitas anak
dari rugi pajak yang tidak diakui
yang diakui Tahun terjadi
kadaluarsa Subsidiaries’
Deferred tax assets Unrecognised
Deferred tax assets Year incurred
Year expired tax losses
from tax losses deferred tax assets
recognised
2012 2017
452,556 113,139
113,139 -
2013 2018
2,941,478 735,370
2,113 733,257
2014 2019
18,263,734 4,565,934
2,423,007 2,142,927
2015 2020
88,967,246 22,241,812
- 22,241,812
2016 2021
2,086,463 521,616
- 521,616
112,711,477 28,177,871
2,538,259 25,639,612
