Pajak Penghasilan Income Tax
PT ASURANSI JASA INDONESIA PT ASURANSI JASA INDONESIA
PERSERO DAN ENTITAS ANAK PERSERO AND SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Lanjutan Continued
Untuk Tahun-Tahun yang Berakhir For the Years Ended
pada 31 Desember 2014 dan 2013 December 31, 2014 and 2013
Dalam Ribuan Rupiah In Thousands Rupiah
DraftMarch 21, 2015 43
parafsign: Perubahan dalam cadangan kerugian penurunan nilai adalah
sebagai berikut: The changes in allowance for doubtful accounts are as
follows:
2014 2013
Rp Rp
Saldo awal tahun 44,406,356
33,359,832 Balance at the beginning of the year
Penambahan Catatan 29 --
11,046,524 Provisions Note 29
Pemulihan Catatan 29 2,666,871
-- Recovery
Saldo akhir tahun 41,739,485
44,406,356 Balance at the end of the year
Berdasarkan evaluasi terhadap kolektibilitas masing-masing piutang reasuransi, manajemen berpendapat bahwa
cadangan kerugian penurunan nilai atas piutang reasuransi memadai untuk menutup kemungkinan kerugian dari tidak
tertagihnya piutang tersebut. Based on review of the status of individual reinsurance
receivable account, management believes that the allowance for doubtful accounts is adequate to cover possible losses
from uncollectible reinsurance receivables.
Pada 31 Desember 2014 dan 2013, piutang reasuransi diperkenankan merupakan piutang reasuransi berumur
kurang dari 60 hari masing-masing sebesar Rp 428.334.318 dan Rp 349.495.026.
As of December 31, 2014 and 2013, admitted reinsurance receivables representing reinsurance receivables with age of
less than 60 days amounted to Rp 428,334,318 and Rp 349,495,026, respectively.
7. Pajak Dibayar di Muka 7. Prepaid Taxes
2014 2013
Rp Rp
Pajak penghasilan badan 1,644,590
15,183,449 Corporate income tax
Pasal 26 --
1,152,657 Article 26
Jumlah 1,644,590
16,336,106 Total
Pada tanggal 11 Juni 2009, Grup menerima Surat Ketetapan Pajak Kurang Bayar SKPKB Pajak Penghasilan untuk masa
pajak tahunan 2007 sebagai berikut: On June 11, 2009, the Group received Tax Assessment Letter
for Underpayment SKPKB of Income Tax for the fiscal year 2007 as follows:
a. SKPKB atas Pajak Penghasilan Badan No. 000052060705109 sebesar Rp 17.722.129;
a. SKPKB on Corporate Income Tax No. 000052060705109 amounting to
Rp 17,722,129; b. SKPKB atas Pajak Penghasilan Pasal 4 2
No.000202400705109 sebesar Rp 313.007; b. SKPKB on Income Tax Article 42
No. 000202400705109 amounting to Rp 313,007; c. SKPKB atas Pajak Penghasilan Pasal 21
No. 000432010705109 sebesar Rp 47.942; c. SKPKB on Income Tax Article 21
No. 000432010705109 amounting to Rp 47,942;
d. SKPKB atas Pajak Penghasilan Pasal 23 No. 000302030705109 sebesar Rp 7.266.489;
dan d. SKPKB on Income Tax Article 23
No. 000302030705109 amounting to Rp 7,266,489; and
e. SKPKB atas Pajak Penghasilan Pasal 26 No. 000012040705109 sebesar Rp 33.719.535.
e. SKPKB on Income Tax Article 26 No. 000012040705109 amounting to
Rp 33,719,535. Pada tahun 2010 dan 2009, Grup telah mengangsur
pembayaran atas SKPKB masing-masing sebesar Rp 25.952.142 dan Rp 33.116.960.
In 2010 and 2009, the Group has made installment payments totaling to Rp 25,952,142 and Rp 33,116,960, respectively.
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PT ASURANSI JASA INDONESIA PT ASURANSI JASA INDONESIA
PERSERO DAN ENTITAS ANAK PERSERO AND SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Lanjutan Continued
Untuk Tahun-Tahun yang Berakhir For the Years Ended
pada 31 Desember 2014 dan 2013 December 31, 2014 and 2013
Dalam Ribuan Rupiah In Thousands Rupiah
DraftMarch 21, 2015 44
parafsign: Pada tanggal 8 September 2009, Grup mengajukan keberatan
atas SKPKB tersebut. Menurut manajemen Grup jumlah pajak kurang bayar lebih bayar adalah sebagai berikut:
On September 8, 2009, the Group has filed an objection on such SKPKB. Based on the Groups management, the
underpayment overpayment of taxes are as follows:
Rp
Pajak penghasilan badan 2,297,353
Corporate income tax Pajak penghasilan
Income tax Pasal 4 2
186,819 Article 4 2
Pasal 21 46,702
Article 21 Pasal 23
4,872,607 Article 23
Pasal 26 248,096
Article 26 Pada tanggal 1 September 2010, Grup menerima Surat
Keputusan atas keberatan atas SKPKB, sebagai berikut: On September 1, 2010, the Group received the decision on
the objection on SKPKBs, as follows: a. No.KEP-448WPJ.19BD.052010, menerima sebagian
keberatan pajak atas SKPKB Pajak Penghasilan Badan sebesar Rp 5.180.099;
a. No. KEP-448WPJ.19BD.052010, accepted some of the objection of SKPKB on Corporate Income Tax amounting
to Rp 5,180,099; b. No.KEP-458WPJ.19BD.052010, menolak keberatan
pajak atas SKPKB Pajak Penghasilan Pasal 42; b. No. KEP-458WPJ.19BD.052010, refused the objection
of SKPKB on Income Tax Article 42; c. No.KEP-457WPJ.19130.052010, menolak keberatan
pajak atas SKPKB Pajak Penghasilan Pasal 21 dan membayar sanksi sebesar Rp 1.918;
c. No. KEP-457WPJ.19BD.052010, refused the objection of SKPKB on Income Tax Article 21 and paid sanction
Rp 1,918 d. No.KEP-449WPJ.19BD.052010, menerima sebagian
keberatan pajak atas SKPKB Pajak Penghasilan pasal 23 sebesar Rp 1.186.910; dan
d. No. KEP-449WPJ.19BD.052010, accepted some of the objection of SKPKB on income Tax Article 23 amounting
to Rp 1,186,910; and e. No.KEP-459WPJ.19BD.052010, menerima sebagian
keberatan pajak atas SKPKB Pajak Penghasilan pasal 26 sebesar Rp 28.290.502.
e. No. KEP-459WPJ.19BD.052010, accepted some of the objection of SKPKB on Income Tax Article 26 amounting
to Rp 28,290,502. Pada tanggal 24 Nopember 2010, Grup mengajukan banding
atas keputusan keberatan atas SKPKB tersebut. Menurut manajemen Grup jumlah pajak kurang bayar lebih bayar
adalah sebagai berikut: On November 24, 2010, the Group has filed an appeal on the
decision on the objection on SKPKB. Based on the Groups management, the underpayment overpayment of taxes are
as follows:
Pajak penghasilan badan Corporate income tax
Pajak Penghasilan income tax
Pajak 4 2 NihiINil
Artcle 4 2 Pajak 21
46,702 Article 21
Pajak 23 NihiINil
Article 23 Pajak 26
4,916,888 Article 26
Pada tahun 2012, Grup menerima pengembalian pajak atas pajak penghasilan pasal 26 sebesar Rp 4.667.416 dan atas
pajak penghasilan pasal 21, sebesar Rp 89.000, masing- masing berdasarkan Putusan Pengadilan Pajak
No. 37889PPM.XI132012 dan No. 37729PPM1102012. In 2012, the Group received tax refund for Income Tax Article
26 amounting to Rp 4,667,416 and for Income Tax Article 21 amounting to Rp 89,000 based on the Tax Courts
Decision Letter No.
37889PPM.X1132012 and
No. 37729PPM1102012, respectively. Pada tahun 2013, Grup menerima pengembalian pajak atas
pajak penghasilan badan sebesar Rp 3.426.230 berdasarkan Putusan Pengadilan No. KEP-00040.PPHWJP.19
KP.04032013. Pada tahun 2013, Grup telah menyelesaikan SKPKB atas PPh pasal 42 dan pasal 23 sehingga saldo
pajak dibayar dimuka masing-masing sebesar Rp 213.007 In 2013, the Group received tax refund for the corporate
income tax amounting to Rp 3,426,230 based on the Tax Court Decision Letter No. KEP-00040.PPHWJP.19
KP.04032013. In 2013, the Group has settled SKPKB of income tax article 42 and article 23 then the balance of
prepaid tax amounting to Rp 213,007 and
PT ASURANSI JASA INDONESIA PT ASURANSI JASA INDONESIA
PERSERO DAN ENTITAS ANAK PERSERO AND SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Lanjutan Continued
Untuk Tahun-Tahun yang Berakhir For the Years Ended
pada 31 Desember 2014 dan 2013 December 31, 2014 and 2013
Dalam Ribuan Rupiah In Thousands Rupiah
DraftMarch 21, 2015 45
parafsign: dan Rp 7.387.940 dibebankan pada laporan laba rugi
komprehensif tahun berjalan. Rp 7,387,940, respectively, were charged to the current year
statement of comprehensive income. Kantor Pajak telah mengajukan keberatan atas Putusan yang
terkait dengan pajak penghasilan badan dan pasal 26 dan mengajukan Peninjauan Kembali. Berdasarkan Putusan
Mahkamah Agung No. 163BPKPJK2014 tanggal 28 Mei 2014 Permohonan Peninjauan Kembali atas pajak
penghasilan pasal 26 ditolak. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, Grup belum
menerima salinan putusan atas keberatan pajak penghasilan badan tersebut.
The tax office objected on decision related to corporate income tax and income tax article 26, and filed the
Reconsideration Request. Based on Supreme Court Decision No. 163BPKPJK2014 dated May 28, 2014, the
Reconsideration Request for income tax article 26 was rejected. As of the date of completion of the consolidated
financial statements, the Group has not received the copy of decision on the objection related to corporate income tax.
Pada tahun 2014, saldo pajak dibayar di muka atas penghasilan badan dan pasal 26 diatas telah dibebankan
pada laporan laba rugi komprehensif tahun berjalan. In 2014, the balance of prepaid tax related to corporate
income tax and income tax article 26 were charged to the current year statement of comprehensive income.
8. Piutang Lain-lain 8. Other Accounts Receivable
2014 2013
Rp Rp
Bunga 16,307,790
15,358,899 Interest receivables
Koperasi karyawan Jasindo 3,902,141
3,487,557 Koperasi karyawan Jasindo
Uang Muka Proyek 1,373,379
-- Project Advance
Sewa 206,226
2,597,315 Rental receivables
Lainnya 16,309,021
16,208,112 Others
Jumlah 38,098,557
37,651,883 Total
9. Aset Reasuransi 9. Reinsurance Assets
2014 2013
Rp Rp
Premi Reasuransi belum Unearned reinsurance
merupakan pendapatan 1,227,014,598
1,127,541,915 premium
Estimasi klaim reasuransi 4,543,332,890
2,357,117,888 Estimated reinsurance claim
Jumlah 5,770,347,488
3,484,659,803 Total
a. Premi Reasuransi Belum Merupakan Pendapatan a. Unearned Reinsurance Premium
2014 2013
Rp Rp
Pengangkutan 490,879
191,935 Marine cargo
Kebakaran 349,954,859
392,635,965 Fire
Rangka pesawat 288,938,453
269,680,167 Aviation
Rekayasa 29,418,907
61,775,324 Engineering
Rangka kapal 78,286,287
59,453,403 Marine hull
Aneka 46,379,034
59,075,478 Various
Jaminan 2,245,920
3,508,905 Bonds
Minyak dan gas 431,300,259
281,220,738 Oil and gas
Jumlah 1,227,014,598
1,127,541,915 Total