UTANG USAHA lanjutan TRADE PAYABLES continued UTANG LAIN-LAIN OTHER PAYABLES PERPAJAKAN TAXATION PERPAJAKAN lanjutan TAXATION continued
PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Periode Tiga Bulan yang Berakhir pada
Tanggal-tanggal 31 Maret 2016 dan 2015, Tahun yang berakhir pada Tanggal
31 Desember 2015 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain
PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS Three Month Periods Ended
March 31, 2016 and 2015, Years Ended December 31, 2015
Expressed in US Dollar, unless Otherwise Stated
68
15. UTANG USAHA lanjutan 15. TRADE PAYABLES continued
Pihak-pihak berelasi
Related parties
Rupiah Rupiah
2016: Rp3.212.669.156 dan 2016: Rp4,561,360,984 and
2015: Rp4.561.360.984 241.991
330.653 2015: Rp4,561,360,984
Dolar AS 254.059
215.779 US Dollar
Sub-total pihak-pihak berelasi 496.050
546.432 Sub-total related parties
Total 7.555.442
12.699.154 Total
16. UTANG LAIN-LAIN 16. OTHER PAYABLES
Akun ini terdiri dari: This account consists of:
31 Maret March 31,2016
Tidak Diaudit Unaudited
2015 Pihak ketiga
Third parties
Skadden, Arps, Slate, Meagher Skadden, Arps, Slate, Meagher
Flom LLP and Affiliates -
310.631 Flom LLP and Affiliates
Pemerintah Daerah Karimun -
185.574 Pemerintah Daerah Karimun
Lain-lain masing-masing Others
dibawah AS150.000 1.518.285
1.297.742 each below USD150,000
Total 1.518.285
1.793.947 Total
17. PERPAJAKAN 17. TAXATION
a. Utang Pajak a. Taxes Payable
31 Maret March 31,2016
Tidak Diaudit Unaudited
2015
Pajak Pertambahan Nilai 184.000
94.593 Value-Added Tax
Pajak penghasilan: Income taxes:
Pasal 15 final 204.005
290.987 Article 15 final
Pasal 21 28.525
82.620 Article 21
Pasal 29 4.221
104 Article 29
Pasal 23 -
11.277 Article 23
Pasal 4 2 final 167
4.408 Article 4 2 final
Pasal 25 461
229 Article 25
Total 421.379
484.218 Total
b. Pajak Dibayar Dimuka b. Prepaid Tax
31 Maret March 31,2016
Tidak Diaudit Unaudited
2015
Pajak Pertambahan Nilai 1.584.506
1.752.743 Value-Added Tax
PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Periode Tiga Bulan yang Berakhir pada
Tanggal-tanggal 31 Maret 2016 dan 2015, Tahun yang berakhir pada Tanggal
31 Desember 2015 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain
PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS Three Month Periods Ended
March 31, 2016 and 2015, Years Ended December 31, 2015
Expressed in US Dollar, unless Otherwise Stated
69
17. PERPAJAKAN lanjutan 17. TAXATION continued
c. Manfaat Beban Pajak c. Tax Benefit Expense
Manfaat beban pajak Perusahaan dan Entitas Anak terdiri dari:
Tax benefit expense of the Company and Subsidiaries are as follows:
31 Maret 31 Maret
March 31,2016 March 31,2015 Tidak Diaudit Tidak Diaudit
Unaudited Unaudited
Final Final
Entitas Anak 361.216
328.164 Subsidiaries
Kini Current
Perusahaan -
- The Company
Entitas Anak -
1.877 Subsidiaries
Sub-total -
1.877 Sub-total
Tangguhan Deferred
Perusahaan -
30.473 The Company
Entitas Anak -
297.702 Subsidiaries
Sub-total -
328.175 Sub-total
Beban pajak - neto 361.216
1.866 Tax expense - net
d. Pajak penghasilan pasal 15 Final lanjutan d. Income tax article 15 Final continued
Entitas anak, kecuali MOS dan SIM, bergerak di bidang pelayaran yang dikenakan PPh pasal
15 final sebesar 1,2 dari peredaran bruto sesuai
Keputusan Menteri
Keuangan No. 416KMK.041996 tanggal 14 Juni 1996
dan SE-29PJ.41996 tanggal 13 Agustus 1996.
The Subsidiaries, except MOS and SIM, are engaged in shipping, which is subject to
income tax article 15 final rate of 1.2 from gross income based on Finance Ministry
Decisions
No. 416KMK.041996
dated June 14, 1996 and SE-29PJ.41996 dated
August 13, 1996. Perhitungan
pajak penghasilan
final sehubungan dengan pengoperasian kapal
Entitas Anak adalah sebagai berikut: The calculation of the final income tax in
connection with
the operation
of the
Subsidiaries is as follows:
31 Maret 31 Maret
March 31,2016 March 31,2015 Tidak Diaudit Tidak Diaudit
Unaudited Unaudited
Total pendapatan neto Total net revenues per
menurut laporan laba rugi consolidated statements of
komprehensif konsolidasian 33.137.214
33.954.116 comprehensive income
Eliminasi dan penyesuaian 4.218.200
2.127.000 Elimination and adjustments
Pendapatan yang tidak Revenues not subjected
dikenakan pajak final: to final tax of:
Perusahaan 105.000
105.000 the Company
Entitas Anak 7.149.081
8.629.105 Subsidiaries
Pendapatan dari sewa kapal Revenues from vessel rental
dan jasa pengangkutan 30.101.333
27.347.011 and freight services
PPh pasal 15 final Income tax article 15 final
sebesar 1,2 361.216
328.164 at 1.2
PPh pasal 15 final yang Income tax article 15 final
dipotong pada which already withheld in
tahun berjalan 157.211
37.614 current year
PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Periode Tiga Bulan yang Berakhir pada
Tanggal-tanggal 31 Maret 2016 dan 2015, Tahun yang berakhir pada Tanggal
31 Desember 2015 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain
PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS Three Month Periods Ended
March 31, 2016 and 2015, Years Ended December 31, 2015
Expressed in US Dollar, unless Otherwise Stated
70
17. PERPAJAKAN lanjutan 17. TAXATION continued