PT Vale Indonesia Tbk sebelumnya PT International Nickel Indonesia Tbk PT Vale Indonesia Tbk formerly PT International Nickel Indonesia Tbk
30 September 2012 dan 2011 dan 31 Desember 2011 September 30, 2012 and 2011 and December 31, 2011
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14. Perpajakan lanjutan 14. Taxation
continued e. Surat Ketetapan Pajak lanjutan
e. Tax Assessment Letters continued Hasil pemeriksaan pajak untuk tahun-tahun pajak 2004 dan 2006
Tax audit results for 2004 and 2006 fiscal years lanjutan continued
Jumlah yang
Jumlah yang
diajukan disetujui
setara AS keberatanbanding
Kurang bayar
Setara AS
nilai penuh
AS nilai
penuh IDR nilai penuh
nilai penuh Amount agreed
Underpayment Underpayment
Equivalent US equivalent US
objectedappealed Jenis pajakTax article
IDR full amount full amount
full amount US full amount
Audit pajak 20042004 Tax Audit PPh BadanCIT -
5,005,780 376,388
4,629,392 PPh pasal 15Withholding tax article 15 512,598,073
56,955 56,955
- PPh pasal 23Withholding tax article 23 183,786,080
20,421 20,421
- PPh pasal 26Withholding tax article 26 85,570,290,753
9,507,810 2,135,168
7,372,642 PPh pasal 42Withholding tax article 42 28,370,801
3,152 3,152 -
PPN JKP LNVAT on Osffshore Service 8,688,169,590 965,352 -
965,352 Penalti atas PPN JKP LN
Tax Penalty from Offshore Service VAT 106,310,508
11,812 - 11,812
JumlahTotal 95,089,525,805 15,571,282
2,592,084 12,979,198
PPh pasal 21Withholding tax article 21 5,431,101,672 603,456 -
603,456 Tambahan Keputusan Keberatan PPh Pasal 21Additional
WHT article 21 Assessment as per Objection Result 7,090,293,338
750,890 -
750,890
Jumlah yang
Jumlah yang
diajukan disetujui
setara AS
keberatan Kurang
bayar Setara
AS nilai
penuh AS
nilai penuh
IDR nilai penuh nilai penuh
Amount agreed Underpayment
Underpayment Equivalent US
equivalent US objected
Jenis pajakTax article IDR full amount
full amount full amount
US full amount
Audit pajak 20062006 Tax Audit PPh BadanCIT
- 7,790,035 1,384,020 6,406,015 PPh pasal 15Withholding tax article 15
185,158,881 20,573 20,573 -
PPh pasal 23Withholding tax article 23 158,803,106 17,645 17,645
- PPh pasal 26Withholding tax article 26 197,126,302,498
21,902,923 3,635,872
18,267,051 PPN Barang dan Jasa VAT on Goods and Services
35,500,667,606 3,944,519
11,444 3,933,075
PPN Wajib PungutVAT Collector 5,906,016,201
656,224 -
656,224 PPN JKP LN VAT on Offshore Service 10,303,250,094
1,144,806 - 1,144,806
Penalti atas PPN JKP LN Tax Penalty from Offshore ServiceVAT
1,232,144,159 136,905 -
136,905 JumlahTotal
250,412,342,545 35,613,630 5,069,554 30,544,076 PPh pasal 21Withholding tax article 21 14,571,825,622
1,655,889 - 1,655,889
Tambahan Keputusan Keberatan PPh Pasal 21Additional WHT article 21 Assessment as per Objection Result
6,726,124,516 712,323
- 712,323
Perseroan telah melakukan pembayaran atas seluruh kurang bayar pajak berdasarkan surat ketetapan pajak dari Kantor Pelayanan Wajib Pajak
Besar Satu yang ada pada tabel diatas pada tanggal 21 Maret 2011. Dari total AS53,4 juta, Perseroan telah menyetujui kurang bayar pajak sebesar
AS7,7 juta dan mengakuinya sebagai beban di laporan laba rugi. Saat ini, Perseroan telah mengajukan surat keberatan kepada Kantor Wilayah Wajib
Pajak Besar tanggal 20 Mei 2011 untuk sisa kurang bayar pajak sebesar AS45,7 juta dan mengakuinya sebagai piutang pajak lihat catatan 14a.
The Company has paid the total tax underpayments based on the tax assessment letters from the Large Taxpayer Office One as noted in the
table above on March 21, 2011. From the total of US53.4 million of tax underpayments, the Company has accepted US7.7 million of the
underpayments and recognized the amount as an expense in profit or loss. The Company has filed an objection letter to the Regional Large
Taxpayer Office on May 20, 2011 for the remaining underpayments assessed of US45.7 million and recognized the amount as taxes
receivable refer to Note 14a.
