Aset Tetap Property and Equipment
PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED
KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak
Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013
Dalam Rupiah Penuh For the Period of 9 Nine Months Ended
September 30, 2016 and 2015 Unaudited and For the Years Ended
December 31, 2015, 2014 and 2013 In Full Rupiah
Nilai wajar tanah pada tanggal 30 September 2016 sebesar Rp 891.025.534.750 berdasarkan laporan
KJPP Toto Suharto Rekan, penilai independen No.P.PP.16.00.0302.R2 tanggal 3 Februari 2017.
The fair value of the landrights as of September 30, 2016 amounted to Rp 891,025,534,750 based on the
report of KJPP Toto Suharto Rekan, independent appraisers No.P.PP.16.00.0302.R2 dated February
3, 2017. Pendekatan yang digunakan penilai independen
dalam melakukan revaluasi tanah adalah pendekatan pasar, yaitu dengan cara membandingkan beberapa
data jual beli dari tanah yang terletak disekitar properti yang dinilai, yang akhirnya dapat ditarik
suatu kesimpulan. An approach used on the landrights revaluation by
the independent appraisers is market approach which is done by comparing several sales and purchases
from the landrights that is located nearby the landrights being appraised, which eventually can
draw a conclusion. Penentuan nilai wajar didukung oleh bukti-bukti
pasar. Fair value determinations is supported by market
evidences. Asumsi yang digunakan adalah inspeksi lapangan
terhadap kondisi fisik objek penilaian yang dikemukakan sesuai dengan kondisi yang terlihat,
sehingga tidak dimaksudkan untuk memeriksa kondisi aset tidak terlihat secara detail, tersembunyi
atau tidak memungkinkan untuk dilihat. The assumption used is field inspection toward the
physical condition of the evaluation object presented in accordance with the visible condition, thus is not
meant for examining the not visible assets condition in detail , concealed or did not make it possible to be
seen.
14. Aset Lain-lain 14. Other Assets
Akun ini terdiri dari : This account consists of:
30 Sep 2016 31 Des 2015
31 Des 2014 31 Des 2013
Sep 30, 2016 Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
Rp Rp
Rp Rp
Aset Tidak Berwujud 3,845,380,409 3,044,684,247 1,850,440,830 1,864,197,419
Intangible Assets Jaminan
3,446,859,776 2,956,405,484 3,061,800,897 854,618,788 Deposit
Lain-lain masing-masing Others each Below Rp 1 billion
dibawah Rp1 Miliar 222,914,000
37,856,365 7,122,479,962
7,527,754,192
Total 7,515,154,185
6,038,946,096 12,034,721,689
10,246,570,399 Total
Aset tidak berwujud merupakan pengembangan software untuk sistem yang digunakan di AFI, dan
sampai 30 September 2016 belum digunakan. Intangible assets represent software development of
systems that
used in
AFI, and
until September 30, 2016 have not been used.
15. Utang Usaha 15. Trade Payables
Akun ini terdiri dari : This account consists of:
30 Sep 2016 31 Des 2015
31 Des 2014 31 Des 2013
Sep 30, 2016 Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
Rp Rp
Rp Rp
Pihak Ketiga Third Parties
PT Toyota Astra Motor 97,410,337,241
42,558,470,657 9,484,794,468 38,345,112,882 PT Astra Otoparts Tbk
27,360,377,000 30,070,121,196 19,266,305,170 18,402,373,452
PT Shell Indonesia 7,778,080,316
12,076,772,235 13,175,831,516 4,048,678,499 PT Sabda Jaya
6,303,539,393 11,460,436,055 20,216,569,628 17,790,813,920
PT Denso Sales Indonesia 5,870,647,514
10,172,448,922 8,776,279,504 7,331,452,596 PT Wiraswasta Gemilang Indonesia
3,649,355,000 5,641,185,636
5,118,957,938
--
PT Osram Indonesia 2,073,737,964
1,424,528,250 1,221,927,200
--
PT Meizatama 1,092,828,000
1,139,193,000 918,610,000 789,019,000
PT Nusa Persadatama Niaga 773,384,650
1,425,910,150 869,262,850 1,064,286,300 Lain-lainOthers Masing-masing
Di bawah Rp 1.000.000.000 Each Below Rp 1,000,000,000
24,367,379,578 24,706,279,416 18,210,598,830 25,572,757,702
Total 176,679,666,656
140,675,345,517 97,259,137,104 113,344,494,351
400
PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED
KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak
Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013
Dalam Rupiah Penuh For the Period of 9 Nine Months Ended
September 30, 2016 and 2015 Unaudited and For the Years Ended
December 31, 2015, 2014 and 2013 In Full Rupiah
Tidak ada utang usaha dari pihak berelasi. Utang usaha seluruhnya dalam mata uang Rupiah.
There are no trade payable from related parties. All Trade payables are in Rupiah currency.
16. Liabilitas Jangka Pendek Lainnya 16. Other Short Term Financial Liabilities
Akun ini terdiri dari : This account consists of:
30 Sep 2016 31 Des 2015
31 Des 2014 31 Des 2013
Sep 30, 2016 Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
Rp Rp
Rp Rp
Pihak Berelasi Catatan 32 10,092,174,370
49,933,037,280 21,063,671,961
6,740,157,363 Related Parties Note 32
Pihak Ketiga Third Parties
Titipan Uang Muka 102,861,714,811 102,933,058,832 99,581,247,235 78,125,393,234
Advance Deposits Utang Dealer Pembiayaan
31,316,694,658 100,866,392,147 75,498,354,380 47,434,028,659 Finance Dealer Payables
Titipan Asuransi 29,223,941,999 15,717,624,254 28,389,495,169 6,270,002,480
Insurance Deposits Pembayaran Dimuka
14,213,021,988 15,434,238,518 18,626,305,361 13,810,337,880 Advance Payment
Utang Jasa Service 139,943,375 965,950,108 393,893,229 898,050,841
Service fee Lain-lain masing-masing
Others Below Rp 1 billion dibawah Rp1 Miliar
985,325,915 17,606,413,502 16,528,357,953 10,262,298,273
\ \
\ Sub Total
178,740,642,746 253,523,677,361 239,017,653,327 156,800,111,367 Sub Total
Total 188,832,817,116
303,456,714,641 260,081,325,288
163,540,268,730 Total
Titipan uang muka merupakan uang muka debitur yang akan dibayarkan kepada para dealer pada saat
kelengkapan administratif terpenuhi.
Advance deposits represent advances from the
customers which will be paid to the dealers based on completeness of administrative requirement.
Utang dealer pembiayaan merupakan pengajuan pembiayaan calon debitur yang disetujui oleh Grup
yang belum dibayarkan ke masing-masing dealer. Finance dealer payables represent consumer
financing applications that have been approved but have not been paid by the Group to each dealer.
Utang lain-lain merupakan utang iuran Jamsostek dan titipan debitur atas biaya Fidusia dan biaya
perpanjangan STNK yang belum disetorkan. Other payables is contributions of Social Security and
debtors deposit at the expense of Fiducia and Vehicle Registration Certificate Renewal Fees that
not paid.
17. Beban Akrual 17. Accrued Expenses
Akun ini terdiri dari : This account consists of:
30 Sep 2016 31 Des 2015
31 Des 2014 31 Des 2013
Sep 30, 2016 Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
Rp Rp
Rp Rp
Insentif 35,536,455,759
10,800,400,403 8,181,639,593 6,385,178,838
Incentives Bunga Bank
14,528,135,409 15,443,162,620
15,141,267,069 10,297,930,936 Bank Interest
Lain-lain Masing-masing dibawah Others Each Below 1 Billion
1 Miliar 17,483,285,396
24,970,490,236 17,044,647,836
14,668,288,819
Total 67,547,876,564
51,214,053,259 40,367,554,498
31,351,398,593 Total
Akun insentif terdiri dari bonus, subsidi yang diberikan oleh NRM, entitas anak.
Incentives consist of bonus, subsidies which given by NRM, a subsidiary.
Beban akrual lain-lain merupakan beban asuransi, perawatan kendaraan sewa dan jasa audit.
Accrued expenses - others represent insurance, rental vehicles maintenance expenses and audit fee.
401
PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED
KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak
Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013
Dalam Rupiah Penuh For the Period of 9 Nine Months Ended
September 30, 2016 and 2015 Unaudited and For the Years Ended
December 31, 2015, 2014 and 2013 In Full Rupiah
18. Perpajakan 18. Taxation
Akun ini terdiri dari : This account consists of:
a. Pajak Dibayar di Muka a. Prepaid Taxes
30 Sep 2016 31 Des 2015
31 Des 2014 31 Des 2013
Sep 30, 2016 Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
Rp Rp
Rp Rp
Pajak Pertambahan Nilai Value Added Taxes
Perusahaan 36,694,576
-- --
-- The Company
Entitas Anak 27,771,645,664
14,601,592,017 9,769,912,123
12,627,489,102 Subsidiaries
Pajak Dibayar di Muka Prepaid Taxes
Perusahaan The Company
Pasal 28A - 2011 108,010,282
108,010,282 108,010,282
108,010,282 Article 28A - 2011
Pasal 28A - 2016 403,531,148
Article 28A - 2016 Pasal 21, 22, 25 dan 23
67,522,326 --
-- --
Article 21, 22, 25 and 23 Pasal 4 Ayat 2
43,650,000 198,687,500
371,287,500 --
Article 4 2 Entitas Anak
Subsidiaries Pasal 28A - 2015
4,581,414,804 4,637,894,602
-- --
Article 28A - 2015 Pasal 28A - 2014
-- 20,292,115,995
20,344,645,516 --
Article 28A - 2014
Total 33,012,468,800
39,838,300,396 30,593,855,421
12,735,499,384 Total
Pada tahun 2015 PT Andalan Finance Indonesia menerima Surat Ketetapan Pajak SKP dan Surat
Tagihan Pajak STP dengan total sebesar Rp11.681.298.090 sebagai berikut:
On year 2015, PT Andalan Finance Indonesia has received Tax Assessment letter SKP and Tax
Collection Letter STP with total amount Rp11,681,298,090 as follows:
Tahun Objek
Masa Nomor
Tanggal Jumlah
Pajak Pajak
Pajak Hasil
Terbit Kurang
Year of Tax
Month Pemeriksaan
Date Bayar Pajak
Tax Objects
Tax No. SKP STP
of Issuance Amount of
Under Payment Rp
Surat Tagihan Pajak STP dan Surat Ketetapan Pajak SKPTax Assessment Letter and Tax Collection letter
2013 Surat Tagihan Pajak STP PPN
Nop em b erNovem b er 005661071300715
30 Nop em b er 2015 3,903,323
Tax Collection letter - Value Added Tax November 30, 2015
2013 Surat Tagihan Pajak STP PPh Pasal 23
Peb ruariFeb ruary 001651031300715
30 Nop em b er 2015 424,489
Tax Collection letter - income Tax Art 23 November 30, 2015
2013 Surat Tagihan Pajak STP PPh Pasal 23
MeiMay 001661031300715
30 Nop em b er 2015 53,332
Tax Collection letter - income Tax Art 23 November 30, 2015
2013 Surat Tagihan Pajak STP PPh Pasal 23
JuniJune 001671031300715
30 Nop em b er 2015 2,095
Tax Collection letter - income Tax Art 23 November 30, 2015
2013 Surat Tagihan Pajak STP PPN Dalam Negeri
Sep t em b erSeptember 005651071300715
30 Nop em b er 2015 5,511,944
Tax Collection letter - Local VAT November 30, 2015
2013 Surat Tagihan Pajak STP PPh Pasal 2529 Bad an
TahunYear 2013 002461061300715
30 Nop em b er 2015 1,000,000
Tax Collection letter - income Tax Art 2529 CIT November 30, 2015
2013 Surat Tagihan Pajak STP PPh Pasal 21
Desem b erDecember 003711011300715
30 Nop em b er 2015 100,000
Tax Collection letter - income Tax Art 21 November 30, 2015
2013 Surat Ket et ap an Pajak Nihil SKPN PPh Pasal 21
Januari - Desem b er 000025431300715
30 Nop em b er 2015 --
Nil Tax Assessment letter - Income Tax Art 21 January - December
November 30, 2015 2013
Surat Ket et ap an Pajak Kurang Bayar SKPKB PPh Pasal 23 Januari - Desem b er
000092031300715 30 Nop em b er 2015
133,119,430 Tax Underpayment Assessment Letter Income - Tax art 23
January - December November 30, 2015
2013 Surat Ket et ap an Pajak Kurang Bayar SKPKB PPh Final d an Fiskal
Luar Negeri Januari - Desem b er
000022401300715 30 Nop em b er 2015
8,267,332 Tax Underpayment Assessment Letter Income - Final Tax and Exit Fiscal
January - December November 30, 2015
2013 Surat Ket et ap an Pajak Kurang Bayar SKPKB PPh Pasal 21
Januari - Desem b er 000062011300715
30 Nop em b er 2015 3,117,753
Tax Underpayment Assessment Letter- Income Tax Art 21 January - December
November 30, 2015 2013
Surat Ket et ap an Pajak Kurang Bayar SKPKB PPh Pasal 2529 Januari - Desem b er
000062011300715 30 Nop em b er 2015
2,156,491,268 Tax Underpayment Assessment Letter- Income Tax Art 2529 CIT
January - December November 30, 2015
2013 Surat Ket et ap an Pajak Kurang Bayar SKPKB PPN d alam negeri
Januari - Desem b er 000982071300715
30 Nop em b er 2015 21,320,468
Tax Underpayment Assessment Letter- Local VAT January - December
November 30, 2015 2013
Surat Ket et ap an Pajak Kurang Bayar SKPKB PPN d alam negeri Januari - Desem b er
000992071300715 30 Nop em b er 2015
10,263,650 Tax Underpayment Assessment Letter- Local VAT
January - December November 30, 2015
2013 Surat Ket et ap an Pajak Kurang Bayar SKPKB PPN d alam negeri
Januari - Desem b er 001002071300715
30 Nop em b er 2015 7,647,530
Tax Underpayment Assessment Letter- Local VAT January - December
November 30, 2015 2013
Surat Ket et ap an Pajak Kurang Bayar SKPKB PPN d alam negeri Januari - Desem b er
001012071300715 30 Nop em b er 2015
12,261,386 Tax Underpayment Assessment Letter- Local VAT
January - December November 30, 2015
2013 Surat Ket et ap an Pajak Nihil SKPN PPh Pasal 21
Januari - Desem b er 000855071300715
30 Nop em b er 2015 --
Nil Tax Assessment letter - Income Tax Art 21 January - December
November 30, 2015 2013
Surat Ket et ap an Pajak Kurang Bayar SKPKB PPN d alam negeri Januari - Desem b er
001022071300715 30 Nop em b er 2015
1,452,000 Tax Underpayment Assessment Letter- Local VAT
January - December November 30, 2015
402
PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED
KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak
Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013
Dalam Rupiah Penuh For the Period of 9 Nine Months Ended
September 30, 2016 and 2015 Unaudited and For the Years Ended
December 31, 2015, 2014 and 2013 In Full Rupiah
Tahun Objek
Masa Nomor
Tanggal Jumlah
Pajak Pajak
Pajak Hasil
Terbit Kurang
Year of Tax
Month Pemeriksaan
Date Bayar Pajak
Tax Objects
Tax No. SKP STP
of Issuance Amount of
Under Payment Rp
2013 Surat Ket et ap an Pajak Nihil SKPN PPh Pasal 21
Januari - Desem b er 000865071300715
30 Nop em b er 2015 --
Nil Tax Assessment letter - Income Tax Art 21 January - December
November 30, 2015 2013
Surat Ket et ap an Pajak Kurang Bayar SKPKB PPN d alam negeri Januari - Desem b er
001032071300715 30 Nop em b er 2015
1,400,000 Tax Underpayment Assessment Letter- Local VAT
January - December November 30, 2015
2013 Surat Ket et ap an Pajak Kurang Bayar SKPKB PPN d alam negeri
Januari - Desem b er 001042071300715
30 Nop em b er 2015 55,119,442
Tax Underpayment Assessment Letter- Local VAT January - December
November 30, 2015 2013
Surat Ket et ap an Pajak Kurang Bayar SKPKB PPN d alam negeri Januari - Desem b er
001052071300715 30 Nop em b er 2015
19,136,364 Tax Underpayment Assessment Letter- Local VAT
January - December November 30, 2015
2013 Surat Ket et ap an Pajak Kurang Bayar SKPKB PPN d alam negeri
Januari - Desem b er 001062071300715
30 Nop em b er 2015 39,033,232
Tax Underpayment Assessment Letter- Local VAT January - December
November 30, 2015
2,479,625,038
2013 Surat Ket et ap an Pajak Kurang Bayar SKPKB PPN d alam negeri
Januari - Desem b er 001072071300715
30 Nop em b er 2015 8,365,157,320
Tax Underpayment Assessment Letter- Local VAT January - December
November 30, 2015 2013
Surat Tagihan Pajak STP PPN Desem b erDecember
005671071300715 30 Nop em b er 2015
836,515,732 Tax Collection letter - Value Added Tax
November 30, 2015
9,201,673,052 11,681,298,090
AFI telah
membayar sebesar
Rp11.271.406.443 setelah dikurangi diskon pajak sebesar Rp409.891.647 atas tagihan dan kurang
bayar pajak ini pada tanggal 30 Desember 2015. AFI paid Rp11,271,406,443 net of tax discount
amounting to Rp409,891,647 of these collection notices
and underpayments
on December 30, 2015.
Atas surat-surat perpajakan diatas AFI akan mengajukan
keberatan atas
STP No.
005671071300715 dan
SKP No.
001072071300715 sebesar Rp9.201.673.052 dan sisanya sebesar Rp2.069.733.391 dicatat sebagai
beban pajak dalam laba rugi. Pada tahun 2016, keberatan tersebut dibatalkan dan dibebankan pada
tahun berjalan, sehubungan dengan AFI menerima Surat Keterangan Pajak No: KET-216PPWPJ.2016
pada tanggal 26 Agustus 2016 dengan jumlah aset pengampunan pajak sebesar Rp1.000.000.000.
On these tax notices AFI filed an objection on Tax Collection Letter STP No. 005671071300715
and Tax
Assessment letter
SKP 001072071300715 amounting to Rp9,201,673,052
and remaining of Rp2,069,733,391 is recognized as tax expense in profit or loss. In 2016, the objection
over taxes were cancelled and charged to the current year, in accordance with AFI obtained Tax Letter on
August 26, 2016 No.: KET-216PPWPJ.2016 about asset tax amnesty amounted to Rp1,000,000,000.
Pada tahun 2016, BMN menerima Surat Ketetapan Pajak Kurang Bayar SKPKB sebagai berikut:
In year 2016, BMN received has an Underpayment Tax Assesment Letter SKPKB as follows:
Tahun Objek
Masa Nomor
Tanggal Jumlah
Pajak Pajak
Pajak Hasil
Terbit Kurang
Year of Tax
Month Pemeriksaan
Date Bayar Pajak
Tax Objects
Tax No. SKP STP
of Issuance Amount of
Under Payment Rp
2011 SKPKB Pajak PenghasilanPasal 23
DesemberDecember 000012031150916
25 Juli 2016 SKPKB Income Tax Article 23
July 25, 2016 624,022,818
2013 SKPKB Pajak PenghasilanPasal 23
DesemberDecember 000012031350916
25 Juli 2016 SKPKB Income Tax Article 23
July 25, 2016 1,487,249,189
2014 SKPKB Pajak PenghasilanPasal 23
DesemberDecember 000012031450916
25 Juli 2016 SKPKB Income Tax Article 23
July 25, 2016 2,003,099,053
4,114,371,060
Pada tanggal 22 September 2016, BMN telah membayar SKPKB tersebut dan mencatatnya
sebagai pajak kini. In September 22, 2016, BMN has paid the
Underpayment Tax Assesment Letter and recorded as current tax.
403
PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED
KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak
Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013
Dalam Rupiah Penuh For the Period of 9 Nine Months Ended
September 30, 2016 and 2015 Unaudited and For the Years Ended
December 31, 2015, 2014 and 2013 In Full Rupiah
Pada 31 Maret 2016, PT New Ratna Motor, entitas anak, menerima Surat Ketetapan Pajak Lebih Bayar
No.0001640614511 16 atas kelebihan membayar Pajak Penghasilan Pasal 28A Tahun 2014 sebesar
Rp6.526.449.469. Saldo ini telah
diterima Perusahaan pada 28 April 2016.
On March 31, 2016, PT New Ratna Motor, a subsidiary, received Overpayment Tax Letter
No.000164061451116 for overpayment tax Income Tax Article 28A for the year 2014 amounting to
Rp6,526,449,469. This amount was received by the Company on April 28, 2016.
Pada 15 September 2015, PT Nasmoco Karangjati Motor, entitas anak dari PT Nasmoco, menerima
Surat Perintah Membayar Kelebihan pajak SPMKP atas kelebihan membayar Pajak PPh 28A tahun 2014
sebesar Rp72.420.872. Saldo ini telah diterima perusahaan pada 19 September 2015.
On September 15, 2015, PT Nasmoco Karangjati Motor, a subsidiary of PT Nasmoco, received
Overpayment Tax Letter SPMKP for overpayment tax of PPh 28A for the year 2014 amounting to
Rp72,420,872. This amount was received on September 19, 2015.
Pada 31 Maret 2016, PT Nasmoco, entitas anak dari PT New Ratna Motor, menerima Surat Ketetapan
Pajak Lebih Bayar SKPLB No.000194061451116 atas kelebihan membayar Pajak PPh 28A Tahun
2014 sebesar Rp8.643.133.012. Saldo ini telah diterima perusahaan pada 28 April 2016.
On March 31, 2015, PT Nasmoco, a subsidiary of PT New Ratna Motor, received Overpayment Tax
Letter SKPLB
No.000194061451116 for
overpayment tax PPh 28A for the year 2014 amounting to Rp8,643,133,012. This amount was
received on April 28, 2016. Pada 23 Mei 2015, PT Nasmoco Karangjati Motor
NKM, entitas anak dari PT Nasmoco, menerima Surat Perintah Membayar Kelebihan pajak SPMKP
atas kelebihan membayar Pajak Penghasilan Pasal 28A Tahun 2014 sebesar Rp56.479.797 Saldo ini
telah diterima NKM pada 20 Juni 2016. On May 23, 2015, PT Nasmoco Karangjati Motor
NKM, a subsidiary of PT Nasmoco, received Overpayment Tax Letter SPMKP for overpayment of
Income Tax Article 28A for the Year 2014 amounting to Rp56,479,797. This amount was received by NKM
on June 20, 2016. b. Utang Pajak