Utang pajak Beban pajak penghasilan lanjutan Income tax expenses continued
PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 550 Schedule
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 SEPTEMBER 2015 TIDAK DIAUDIT DAN 31 DESEMBER 2014 DIAUDIT
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED INTERIM
FINANCIAL STATEMENTS 30 SEPTEMBER 2015 UNAUDITED AND
31 DESEMBER 2014 AUDITED Expressed in millions of Rupiah, unless otherwise stated
19. PERPAJAKAN lanjutan 19. TAXATION continued
c. Beban pajak penghasilan lanjutan c. Income tax expenses continued
2015 2014
Laba konsolidasian Consolidated profit
sebelum pajak 309,321
386,614 before tax
Dikurangi: laba dari pendapatan Deduct: profit of revenue
dikenakan pajak final 5,104
2,082 subject to final tax
304,217 384,532
Pajak dihitung dengan tarif pajak Tax calculated at applicable
yang berlaku 76,054
96,133 tax rates
Dampak pajak penghasilan pada: Tax effects of:
Penghasilan bunga dikenakan Interest income
pajak final 5,073
4,042 subject to final tax
Keuntungan penjualan Gain on sale of assets
aset tetap -
21,687 Beban yang tidak dapat
dikurangkan untuk tujuan Non-deductible
perpajakan 4,316
16,836 expenses
75,297 87,240
Pajak penghasilan - final 1,437
8,119 Income tax - final
Penyesuaian atas hasil Adjustment for tax
Ketetapan pajak 2,670
1,078 assessment letter Beban pajak penghasilan
79,404 96,437
Income tax expenses Perhitungan beban pajak penghasilan badan
kini adalah sebagai berikut: The calculation of current corporate income tax
expenses is as follows:
2015 2014
Laba konsolidasian Consolidated profit
sebelum pajak penghasilan 309,321
386,614 before income tax
Dikurangi: Deduct:
Laba sebelum pajak Profit before income
penghasilan - entitas anak 122,815
59,133 tax - subsidiaries
Laba sebelum pajak Profit before
penghasilan - Perusahaan 186,506
327,481 income tax - the Company
Laba atas pendapatan Gain from revenue subject
yang dikenakan pajak final 5,104
2,364 to final tax
Laba sebelum pajak Profit before
penghasilan - Perusahaan 181,402
325,117 income tax - the Company
Perbedaan temporer: Temporary differences:
Penyisihan imbalan kerja Provision for employee
karyawan 10,656
16,408 benefits
Penyusutan aset tetap 14,915
3,626 Fixed assets depreciation
Provisi penurunan nilai 17,903
249 Provision for impairment
Gaji, upah dan Salaries, wages and
kesejahteraan karyawan 52,838
38,224 employee benefits
PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 551 Schedule
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 SEPTEMBER 2015 TIDAK DIAUDIT DAN 31 DESEMBER 2014 DIAUDIT
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED INTERIM
FINANCIAL STATEMENTS 30 SEPTEMBER 2015 UNAUDITED AND
31 DESEMBER 2014 AUDITED Expressed in millions of Rupiah, unless otherwise stated
19. PERPAJAKAN lanjutan 19. TAXATION continued
c. Beban pajak penghasilan lanjutan c. Income tax expenses continued
2015 2014
Perbedaan tetap: Permanent differences:
Laba penjualan aset tetap -
86,751 Gain on sale of fixed assets
Penghasilan bunga Interest income subject
dikenakan pajak final 11,072
16,169 to final tax
Beban yang tidak dapat dikurangkan untuk
keperluan pajak 38,283
64,505 Non-deductible expenses
Penghasilan kena pajak - Taxable income -
Perusahaan 304,925
337,957 the Company
Beban pajak penghasilan kini Current income tax expenses
Perusahaan - tidak final 76,231
84,489 of the Company - non final
Pembayaran pajak dibayar Prepayment of income taxes
dimuka - Perusahaan 100,684
43,748 - the Company
Underpaymentover payment of Kekurangankelebihan pajak
corporate income tax penghasilan - Perusahaan
24,453 40,741
- the Company Beban pajak penghasilan kini
Current income tax expenses entitas anak - tidak final
20,748 14,090
of subsidiaries - non-final Pembayaran pajak dibayar
Prepayment of income taxes dimuka - entitas anak
11,152 14,019
- subsidiaries Kekurangan bayar pajak -
Underpayment of corporate entitas anak
9,596 71
- income tax subsidaries Kekurangankelebihan
Underpaymentoverpayment bayar pajak penghasilan -
of corporate income tax pajak konsolidasian
14,857 40,812
- consolidation Dalam laporan keuangan konsolidasian ini,
jumlah penghasilan kena pajak didasarkan atas perhitungan sementara, karena Grup
belum menyampaikan Surat Pemberitahuan Tahunan pajak penghasilan badan.
In these consolidated financial statements, the amount of taxable income is based on
preliminary calculations, as the Group has not yet submitted its corporate income tax returns.
d. Aset pajak tangguhan d.
Deferred tax assets
1 Januari Beban kredit 31 Desember Beban kredit 30 September
January pajakTax
December pajakTax
September 2014
charge credit 2014
charge credit 2015
Provisi penurunan nilai Provision for impairment
aset keuangan 30,548
6,709 37,257
4,682 41,939
of financial assets Provision for inventory
Provisi persediaan usang 4,769
3,349 8,118
- 8,118
obsolescence Penyusutan aset tetap
51,412 4,936
46,476 2,990
49,466 Fixed assets depreciation
Provision for employee Penyisihan imbalan kerja
7,470 1,412
8,882 3,460
12,342 benefits
Bonus masih harus dibayar 23,151
2,065 25,216
9,294 34,510
Accrual bonus Lain-lain masing-masing
Others dibawah Rp5miliar
5,350 227
5,123 1,256
6,379 each below Rp5 billion
Jumlah 122,700
8,372 131,072
21,682 152,754
Total
PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 552 Schedule
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 SEPTEMBER 2015 TIDAK DIAUDIT DAN 31 DESEMBER 2014 DIAUDIT
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED INTERIM
FINANCIAL STATEMENTS 30 SEPTEMBER 2015 UNAUDITED AND
31 DESEMBER 2014 AUDITED Expressed in millions of Rupiah, unless otherwise stated
19. PERPAJAKAN lanjutan 19. TAXATION continued
e. Administrasi e. Administration
Berdasarkan Undang-undang Perpajakan yang berlaku di Indonesia, perusahaan-perusahaan
di dalam Grup menghitung dan membayar sendiri besarnya jumlah pajak yang terutang.
Direktorat Jenderal Pajak “DJP” dapat menetapkan atau mengubah liabilitas pajak
dalam batas waktu sepuluh tahun sejak saat terutangnya pajak atau akhir tahun 2014,
mana yang lebih awal. Ketentuan baru yang diberlakukan terhadap tahun pajak 2008 dan
tahun-tahun selanjutnya menentukan bahwa DJP dapat menetapkan dan mengubah
liabilitas pajak tersebut dalam batas waktu lima tahun sejak saat terutangnya pajak.
Under the taxation laws of Indonesia, companies within the Group calculate and pay tax on the
basis of self assessment. The Directorate General of Tax “DGT” may assess or amend
taxes within ten years of the time the tax becomes due, or until the end of 2014, whichever
is earlier. There are new rules applicable to the fiscal year 2008 and subsequent years
stipulating that the DGT may assess or amend taxes within five years of the time the tax
becomes due.
f. Surat ketetapan dan tagihan pajak f.
Tax assessment and collection letters
Selama tahun 2015, Grup menerima kelebihan pembayaran pajak atas beberapa jenis pajak
untuk tahun 2012. Setelah dikurangi dengan pemindahbukuan atas kurang bayar beberapa
jenis pajak untuk tahun pajak yang sama, jumlah bersih pengembalian kelebihan pajak
yang diterima adalah Rp112.970. During 2015, the Group received overpayment
of various tax for fiscal year 2012. After being overbooked with underpayment of various taxes
applicable in the same year, the net refund received from the overpayment amounted to
Rp112,970.
20. AKRUAL 20. ACCRUALS
2015 2014
Jasa sub-kontrak 317,912
304,411 Sub-contract services
Pembelian persediaan 115,736
23,494 Purchase of inventories
Kewajiban imbalan karyawan Short-term
jangka pendek 112,109
112,538 employee benefit
Beban proyek 105,551
198,708 Project expenses
Sewa dan fasilitas kantor 30,696
72,234 Rental and office facilities
Jasa profesional 6,264
14,741 Professional fees
Lain-lain masing-masing Others each
Di bawah Rp1 miliar 10,706
36,837 below Rp1 billion
698,974 762,963
21. PINJAMAN JANGKA PANJANG 21. LONG-TERM LOANS
2015 2014
Dolar AS US Dollar
ANZ AS18.806.423 275,646
- ANZ US18,806,423
BTMU AS22.933.538 BTMU US22,933,538
2014: AS1.576.107 336,137
121,241 2014: US1,576,107
Pinjaman sindikasi Syndicated loan
2014: AS60.326.225 -
311,000 2014:US60,326,225
611,783 432,241