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.