TRANSAKSI DERIVATIF DERIVATIVE TRANSACTIONS
The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir pada 31 Maret 2017 dan 2016
Disajikan dalam rupiah, kecuali dinyatakan lain PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS For Three Months Period Ended
March 31, 2017 and 2016 Expressed in rupiah, unless otherwise stated
53
31 Maret 2017 31 Desember 2016
March 31, 2017 December 31, 2016
Entitas Anak Subsidiaries
PT Bongkar Muat Olah Jasa PT Bongkar Muat Olah Jasa
Trisari Andal -
- Trisari Andal
PT Escorindo Stevedoring -
- PT Escorindo Stevedoring
Total -
- Total
31 Maret 2017 31 Desember 2016
March 31, 2017 December 31, 2016
Final Final
Perusahaan 3.196.686.321
14.077.688.487 Company
Entitas Anak 138.600.000
235.560.000 Subsidiaries
Sub-Total 3.335.286.321
14.313.248.487 Sub-Total
Non Final Non Final
Perusahaan 6.550.270.386
- Company
Entitas Anak -
- Subsidiaries
Sub-Total 6.550.270.386
- Sub-Total
Total 9.885.556.707
- Total
31 Maret 2017 31 Desember 2016
March 31, 2017 December 31, 2016
Kini Current
Perusahaan -
- Company
Entitas Anak -
21.439.296.250 Subsidiaries
Tangguhan Deferred
Perusahaan -
35.517.311.878 Company
Entitas Anak -
340.254.501 Subsidiaries
- 35.177.057.377
Total -
13.737.761.127 Total
31 Maret 2017 31 Desember 2016
March 31, 2017 December 31, 2016
Perusahaan The Company
Pajak pertambahan nilai 39.212.499.563
34.439.405.694 Value added tax
Pajak pasal 4 ayat 2 1.622.400
- Income tax - article 4 2
Pajak Penghasilan pasal 23 1.596.754.382
- Income tax - article 23
Entitas Anak Subsidiaries
Pajak pertambahan nilai 213.645.641
971.590.057 Value added tax
Pajak Penghasilan pasal 21 5.236.139
24.769.862 Income tax - article 21
41.029.758.125 35.435.765.613
18. PERPAJAKAN 18. TAXATION
a. Taksiran tagihan pajak a. Estimated claim for tax refund
b. Rincian beban pajak final adalah sebagai berikut:
b. The details of final tax expense are as follows:
c. Rincian manfaat pajak penghasilan adalah
sebagai berikut: c. The details of income tax benefitare as follows:
d. Pajak dibayar dimuka d. Prepaid taxes
The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir pada 31 Maret 2017 dan 2016
Disajikan dalam rupiah, kecuali dinyatakan lain PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS For Three Months Period Ended
March 31, 2017 and 2016 Expressed in rupiah, unless otherwise stated
54
18. PERPAJAKAN lanjutan 18. TAXATION continued
e. Utang pajak e. Taxes payable
31 Maret 2017 31 Desember 2016
March 31, 2017 December 31, 2016
Perusahaan The Company
Pajak penghasilan Income taxes
Pasal 15 1.061.571.188
969.947.985 Article 15
Pasal 21 39.048.829
326.793.325 Article 21
Pasal 23 1.263.219.535
1.142.321.034 Article 23
Pasal 26 85.327.678
73.865.420 Article 26
Pasal 4 2 210.611.527
147.674.000 Article 4 2
Entitas Anak Subsidiaries
Pajak penghasilan Income taxes
Pasal 15 47.220.000
47.220.000 Article 15
Pasal 21 21.664.650
60.948.029 Article 21
Pasal 23 365.080.110
690.051.828 Article 23
Pasal 25 479.727.255
479.727.255 Article 25
Pasal 4 2 28.335.200
8.465.200 Article 4 2
Pasal 29 3.736.954.406
3.736.954.407 Article 29
Total utang pajak 11.825.062.717
7.683.968.483 Total taxes payable
f. Pajak penghasilan kini f. Current income tax
Rekonsiliasi antara laba sebelum pajak final dan beban pajak penghasilan menurut laporan
laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran rugi fiskal
Perusahaan adalah sebagai berikut: The reconciliation between income before
final tax and income tax expense, as shown in the consolidated statement of profit or loss
and other comprehensive income, and estimated tax loss of the Company is as
follows:
31 Maret 2017 31 Desember 2016
March 31, 2017 December 31, 2016
Laba sebelum pajak final dan beban pajak penghasilan menurut
Income before final tax and laporan laba rugi
income tax expenseper consolidated dan penghasilan
statement of profit or loss and komprehensiflain konsolidasian
21.472.861.749 232.096.636.048 other comprehensive income
Laba entitas anak sebelum Income of subsidiaries before
pajak penghasilan 46.549.427.561 69.627.790.480
income tax Pembalikan atas jurnal eliminasi
Reversal of inter-company antar perusahaan pada
eliminating entries saat konsolidasi
- 10.547.025.395 during consolidation
Laba Perusahaan sebelum Income before income tax
pajak penghasilan 25.076.565.812 151.921.820.173
attributable to the Company Beda tetap
Permanent differences Pendapatan dan beban yang
Income and related expenses telah dikenakan pajak final
already sujected to final tax Pendapatan jasa
270.236.943.193 1.157.715.970.137 Service revenues
Beban jasa 189.638.970.543 601.779.612.506
Cost of services Beban usaha
14.111.461.958 68.229.731.593
Operating expenses Beban keuangan - neto
27.013.852.774 95.178.877.821
Finance cost - net 39.472.657.919
392.527.748.217 Taksiran rugi fiskal
Estimated tax loss Perusahaan
64.549.223.730 240.605.928.044 of the Company
Tax losses carry-forward Rugi fiskal awal tahun
240.605.928.044 255.545.552.470 at beginning of year
Koreksi dari kantor pajak - 255.545.552.470
Correction from tax office
Rugi fiskal akhir tahun 305.155.151.744 240.605.928.044 Tax losses carry-forward at end of year