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