Beban Keuangan Financial Cost

PERUSAHAAN PERSEROAN PERSERO PT PERUSAHAAN LISTRIK NEGARA DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2016 dan 2015 Dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2016 and 2015 In millions of Rupiah, unless otherwise stated 133 Dikreditkan dibebankan ke pendapatan Dikreditkan komprehensif dibebankan lain ke laba rugi Credited Credited charged to 1 Januari charged to other 31 Desember January 1, income for comprehensive Reklasifikasi December 31, 2015 the year income Reclassification 2015 Rp Rp Rp Rp Rp Aset Pajak tangguhan Deferred tax assets Akumulasi rugi fiskal 3.164.908 3.164.908 -- -- -- Accumulated fiscal losses Liabilitas imbalan kerja karyawan 10.105.669 1.213.736 1.905 1.142.891 10.032.919 Employment benefits obligations Pendapatan ditangguhkan 284.597 85.495 -- 12.543 382.635 Deferred revenue Sewa pembiayaan 10.182.711 3.402.151 -- 136.565 13.721.427 Leases Aset tetap 17.051.368 20.987.253 -- 879.517 4.815.402 Property, plant and equipment Bonus -- -- -- 130.298 130.298 Bonus Persediaan 103 14 -- 1.471 1.560 Inventories Piutang usaha 4.784 625 -- 6.525 10.684 Trade receivables Laba dari entitas asosiasi -- -- -- 8.836 8.836 Income from associates Biaya ditangguhkan -- 2.182 -- -- 2.182 Deferred charges Amortisasi biaya emisi oblitasi 2.423 2.423 -- -- -- Amortization of bonds issuance cost Aset pajak tangguhan Deferred tax assets at akhir tahun 6.688.981 20.100.221 1.905 2.300.974 29.088.271 the end of the year Liabilitas pajak tangguhan Deferred tax liabilities Akumulasi rugi fiskal 783.395 782.692 -- -- 703 Accumulated fiscal losses Liabilitas imbalan kerja karyawan 54.035 2.617.893 1.528.246 1.142.891 791 Employment benefits obligations Pendapatan ditangguhkan 4.633 7.910 -- 12.543 -- Deferred revenue Sewa pembiayaan 127.941 8.624 -- 136.565 -- Leases Aset tetap 4.725.756 1.218.365 4.380.238 879.517 6.670 Property, plant and equipment Bonus -- 130.298 -- 130.298 -- Bonus Persediaan 1.471 -- -- 1.471 -- Inventories Piutang Usaha 6.626 101 -- 6.525 -- Trade receivables Laba dari entitas asosiasi 4.871 3.965 -- 8.836 -- Income from associates Amortisasi biaya emisi obligasi 269 30 -- -- 299 Amortization of bonds issuance cost Liabilitas pajak tangguhan Deferred tax liabilities at akhir tahun 3.752.795 3.196.302 2.851.992 2.300.974 5.475 the end of the year 23.296.523 2.850.087 Analisis aset dan liabilitas pajak tangguhan adalah sebagai berikut: The analysis of deferred tax assets and deferred tax liabilities is as follows: 2016 2015 Rp Rp Aset pajak tangguhan Deferred tax assets Aset pajak tangguhan yang Deferred tax assets akan dipulihkan: to be recovered: setelah 12 bulan 13.216.944 27.027.183 after 12 months dalam 12 bulan 3.334.941 2.061.088 within 12 months Liabilitas pajak tangguhan Deferred tax liabilities Liabilitas pajak tangguhan yang Deferred tax liabilities akan dipulihkan: to be recovered: setelah 12 bulan -- -- after 12 months dalam 12 bulan 59.725 5.475 within 12 months Rekonsiliasi antara jumlah manfaat beban pajak dan hasil perkalianlaba rugi sebelum pajak dengan tarif pajak efektif adalah sebagai berikut: A reconciliation between the total tax benefit expense and the amounts computed by applying the effective tax rates to the profit loss before tax is as follows: 2016 2015 Rp Rp Laba rugi konsolidasian sebelum Consolidated profit loss before pajak penghasilan 15.976.481 15.913.435 income tax Pajak dihitung dengan tarif pajak Tax calculated at applicable yang berlaku 3.994.120 3.978.359 tax rate PERUSAHAAN PERSEROAN PERSERO PT PERUSAHAAN LISTRIK NEGARA DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2016 dan 2015 Dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2016 and 2015 In millions of Rupiah, unless otherwise stated 134 2016 2015 Rp Rp Pengaruh pajak atas: Tax effect on: Asetliabilitas pajak tangguhan yang Reversal of deferred tax assets dibalik -- 19.055.369 liabilities Biaya pendapatan yang tidak dapat Non-deductible expenses diperhitungkan menurut fiskal non-taxable income Kesejahteraan karyawan 309.115 314.429 Employee welfare Bagian atas laba bersih Share in net income of entitas asosiasi dan associates and ventura bersama 191.555 197.205 joint venture Penghasilan bunga telah Interest income subjected to dikenakan pajak final 179.275 94.853 final tax Beban lain tidak dapat dikurangkan 1.495.438 1.071.415 Other non-deductible expenses Manfaat beban pajak penghasilan Consolidated income tax konsolidasian 5.427.843 21.939.942 benefit expense c. Surat Ketetapan Pajak c. Tax Assessment Letters Perusahaan The Company Pada bulan November 2016, Perusahaan telah menerima beberapa Surat Ketetapan Pajak Kurang Bayar “SKPKB” atas berbagai Pajak Penghasilan “PPh” tahun 2013 sebesar Rp3.319.660, Perusahaan telah melakukan pembayaran sebagian sebesar Rp690.012 pemindahbukuan dari PPh 2529 badan tahun 2016 yang dicatat sebagai pajak dibayar dimuka. Perusahaan masih mengajukan banding dan telah mengajukan keberatan ke DJP atas ketetapan tersebut Catatan 57. In November 2016, the Company received several tax assessment letters for underpayment “SKPKB” for various income tax “PPh” for 2013 fiscal year amounting to Rp3,319,660. The Company has partially paid Rp690,012 offsetted from PPh2529 fiscal year 2016 recorded as prepaid tax. The Company has filed an objection on the assessment letter and made an appeal to DJP Note 57. Pada bulan April 2016, Perusahaan menerima SKPKB atas PPh Badan tahun 2014 sebesar Rp140.937 dan menetapkan laba fiskal sebesar Rp902.140. Perusahaan telah melakukan pembayaran sebesar Rp140.937, dicatat sebagai pajak dibayar di muka. Perusahaan telah mengajukan keberatan atas SKPKB tersebut pada bulan Juni 2016 dan sedang menunggu keputusan keberatan. In April 2016, the Company received a tax SKPKB for 2014 PPh fiscal year 2014 amounting to Rp140,937 and determined the taxable income of Rp902,140. The Company has paid Rp140,937, recorded as prepaid tax. The Company had submitted the objection letter for SKPKB in June 2016 and still awaiting for the objection decision letter. Pada bulan April 2016, Perusahaan juga menerima beberapa Surat Tagihan Pajak “STP” Pajak Pertambahan Nilai “PPN” masa 2014 sebesar Rp13.910. Seluruh STP tersebut telah dibayar oleh Perusahaan dibulan Agustus 2016, namun Perusahaan sedang dalam upaya mengajukan permohonan gugatan dan penghapusan sanksi ke Pengadilan Pajak. In April 2016, the Company also received a tax collection letters “STP” for Value Added Tax “VAT” fiscal year 2014 amounting to Rp13,910. The Company had paid all the STP in August 2016, however, the Company is in their effort to submit an appeal and request for the removal of sanctions to the Tax Court. Pada bulan Maret 2016, Perusahaan menerima STP atas PPh pasal 25 masa Januari 2016 sebesar Rp3.450 dan Perusahaan telah melakukan permohonan pembatalan atas STP tersebut. In March 2016, the Company also received STP for PPh article 25 for January 2016 amounting to Rp3,450. The Company had appeal for cancellation of the STP.