ASET LAIN-LAIN OTHER ASSETS
772
PT Pelabuhan Indonesia II Persero
The original consolidated financial statements included herein are in the Indonesian language.
PERUSAHAAN PERSEROAN PERSERO PT PELABUHAN INDONESIA II
DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah,
Kecuali Dinyatakan Lain PERUSAHAAN PERSEROAN PERSERO
PT PELABUHAN INDONESIA II AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2016 and for The Year then Ended
Expressed in Thousands of Rupiah, Unless Otherwise Stated
87
21. PERPAJAKAN lanjutan 21. TAXATION continued
c. Pajak penghasilan badan lanjutan
c. Corporate income tax continued
Tahun yang Berakhir pada tanggal 31 DesemberYear Ended December 31,
2016 2015
Beda temporer: Temporary differences:
Penyisihan imbalan kerja karyawan 39.381.829
974.522 Provision for employee benefits
Penyisihan penurunan nilai piutang 1.867.344
52.699.247 Provision for impairment of receivables
Amortisasi aset lain-lain 34.522.812
7.997.611 Amortization of other assets
Penyusutan aset tetap 186.230.511
156.507.655 Depreciation of fixed assets
Beda permanen: Permanent differences:
Beban bunga 626.669.833
239.186.522 Interest expenses
Beban umum 85.663.145
83.770.879 General expenses
Beban kesejahteraan karyawan 63.742.886
41.354.307 Employees social welfare expenses
Beban promosi 27.451.336
29.479.191 Promotion expenses
Beban administrasi 20.654.403
18.724.632 Administration expenses
Bagian laba entitas asosiasi 215.165.602
307.064.533 Income portion from associates
Lainnya 213.024.472
52.788.805 Others
Subtotal 642.536.323
61.454.484 Sub-total
Taksiran rugi pajak 418.546.947
126.319.607 Estimated tax loss
Rekonsiliasi antara beban pajak penghasilan badan dengan jumlah teoritis beban pajak
penghasilan yang dihitung berdasarkan laba sebelum pajak penghasilan badan dengan
menggunakan tarif pajak yang berlaku adalah sebagai berikut:
Reconciliation between corporate income tax expenses and the theoretical tax amount on
profit before corporate income tax using the applicable tax rate is as follows:
Tahun yang Berakhir pada tanggal 31 DesemberYear Ended December 31,
2016 2015
Laba sebelum pajak penghasilan Income before corporate income tax
Badan menurut laporan laba as shown in the consolidated
rugi dan penghasilan komprehensif statement of profit or loss and
lain konsolidasian 1.787.118.539
1.579.209.772 other comprehensive income
Dikurangi: Less:
Laba entitas anak sebelum Income before corporate income tax
pajak penghasilan badan 812.616.869
724.610.196 of subsidiaries
Pendapatan kena pajak final 2.035.584.940
1.042.373.667 Income subject to final tax
Rugi sebelum pajak Loss before corporate income tax
penghasilan badan - Perusahaan 1.061.083.270
187.774.091 expenses - the Company
Pajak penghasilan dihitung Income tax calculated at
dengan tarif yang berlaku 265.270.818
46.943.523 applicable rate
Dampak perbedaan permanen: Effect of permanent differences:
Beban bunga 156.667.458
59.796.631 Interest expenses
Beban umum 21.415.786
20.942.720 General expenses
Beban kesejahteraan karyawan 15.935.721
10.338.577 Employees social welfare expenses
Beban promosi 6.862.834
7.369.798 Promotion expenses
Beban administrasi 5.163.601
4.681.158 Administration expenses
Bagian laba entitas asosiasi 53.791.400
76.766.133 Income portion from associates
Lainnya 53.256.118
13.197.201 Others
Perusahaan 59.760.700
7.383.571 The Company
Entitas anak 309.664.468
231.512.719 Subsidiaries
Beban pajak penghasilan badan 249.903.768
224.129.148 Corporate income tax expense
FINANCIAL STATEMENT
773
laporan Tahunan 2016 Annual Report
The original consolidated financial statements included herein are in the Indonesian language.
PERUSAHAAN PERSEROAN PERSERO PT PELABUHAN INDONESIA II
DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah,
Kecuali Dinyatakan Lain PERUSAHAAN PERSEROAN PERSERO
PT PELABUHAN INDONESIA II AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2016 and for The Year then Ended
Expressed in Thousands of Rupiah, Unless Otherwise Stated
88
21. PERPAJAKAN lanjutan 21. TAXATION continued
c. Pajak penghasilan badan lanjutan
c. Corporate income tax continued
Perhitungan taksiran rugi pajak untuk tahun yang berakhir pada tanggal 31 Desember 2016
di atas akan menjadi dasar dalam pengisian Surat
Pemberitahuan Tahunan
Pajak Penghasilan Badan Tahun 2016.
The above calculation of estimated fiscal loss for the year ended December 31, 2016 will be
used as a basis in filling the 2016 annual corporate income tax return.
d. Rincian beban pajak penghasilan dan final
adalah sebagai berikut: d. The details of Income tax expenses and final
tax expenses are as follows:
Tahun yang Berakhir pada tanggal 31 DesemberYear Ended December 31,
2016 2015
Beban pajak final Final tax expense
Perusahaan 216.744.083
111.843.791 The Company
Entitas anak 36.434.465
6.619.749 Subsidiaries
Subtotal 253.178.548
118.463.540 Sub-total
Beban pajak penghasilan badan Corporate income tax expense
Kini Current
Perusahaan -
- The Company
Entitas anak 237.965.664
259.454.472 Subsidiaries
Subtotal 237.965.664
259.454.472 Sub-total
Tangguhan Deferred
Perusahaan 13.985.473
22.057.907 The Company
Entitas anak 2.047.369
13.267.417 Subsidiaries
Subtotal 11.938.104
35.325.324 Sub-total
Total 249.903.768
224.129.148 Total
e. Perhitungan beban pajak penghasilan kini -
tahun berjalan dan taksiran lebih bayar dan kurang bayar pajak penghasilan badan adalah
sebagai berikut: e. The calculation of current income tax expense -
current year and estimated overpayment and underpayment of corporate income tax are as
follows:
Tahun yang Berakhir pada tanggal 31 DesemberYear Ended December 31,
2016 2015
Taksiran penghasilan kena pajak Estimated taxable income
Perusahaan -
- The Company
Entitas anak 951.862.656
1.037.817.892 Subsidiaries
Jumlah taksiran penghasilan kena pajak
951.862.656 1.037.817.892
Total estimated taxable income Beban pajak penghasilan badan
tahun berjalan Corporate income tax expense - current
Perusahaan -
- The Company
Entitas anak 237.965.664
259.454.472 Subsidiaries
Jumlah beban pajak penghasilan Corporate income tax expense
badan menurut laporan laba rugi per consolidated statements of
dan penghasilan komprehensif lain profit or loss and other
konsolidasian 237.965.664
259.454.472 comprehensive income