PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Halaman 5101 Page CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2016 AND 2015
Expressed in US Dollar, unless otherwise stated
22. PERPAJAKAN lanjutan 22. TAXATION continued
b. Utang pajak
b. Tax payable
31 Desember 31 Desember
December December
2016 2015
Pajak Penghasilan: Income Taxes:
Pasal 29 Article 29
2016: Rp12.475.306.538; 2016: Rp12,475,306,538;
USD22.155.831 USD22,155,831;
2015: Rp9.922.954.761 23,084,330
719,315 2015: Rp9,922,954,761
Kurang bayar Pasal 29 Underpayment of Article 29
untuk tahun pajak 2013 5,527,440
- for fiscal year of 2013
Pasal 25 731,162
10,245,898 Article 25
Pajak lainnya: Other Taxes:
Pajak Pertambahan Nilai Value Added Taxes
2016: Rp111.638.232.604; 2016: Rp111,638,232,604;
2015: Rp49.067.715.212 8,308,889
3,556,920 2015: Rp49,067,715,212
Pasal 23 Article 23
2016: Rp48.318.690.996 2016: Rp48,318,690,996;
2015: Rp Rp55.455.475.929 3,596,211
4,019,970 2015: Rp Rp55,455,475,929
Pasal 21 Article 21
2016: Rp15.971.346.328; 2016: Rp15,971,346,328;
2015: Rp11.398.674.356 1,212,270
826,291 2015: Rp11,398,674,356
Pasal 22 Article 22
2016: Rp3.101.178.611; 2016: Rp3,101,178,611;
2015: Rp28.951.431.171 230,811
2,098,690 2015: Rp28,951,431,171
42,691,113 21,467,084
c. Beban pajak
c. Tax expense
Beban manfaat pajak terdiri dari: Tax benefit expense are as follows:
31 Desember 31 Desember
December December
2016 2015
Perusahaan Company
Beban pajak kini 73,998,035
113,413,077 Current tax expenses
Penyesuaian beban pajak tahun 2013 5,527,440
- Income tax expenses 2013 adjustment Beban pajak tangguhan
3,800,408 527,991
Deferred tax expense Entitas anak
Subsidiaries Beban pajak kini
17,757,827 11,898,241
Current tax expenses Manfaat pajak tangguhan
24,682,480 91,233,630
Deferred tax benefit Konsolidasian
Consolidated Beban pajak kini
97,283,302 125,311,318
Current tax expenses Manfaat pajak tangguhan
20,882,072 90,705,639
Deferred tax benefit Beban pajak penghasilan
76,401,230 34,605,679
Income tax expense
PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Halaman 5102 Page CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2016 AND 2015
Expressed in US Dollar, unless otherwise stated
22. PERPAJAKAN lanjutan 22. TAXATION continued
c. Beban pajak lanjutan
c. Tax expense continued
Pajak atas laba Grup sebelum pajak berbeda dari nilai teoritis yang mungkin muncul apabila
menggunakan rata-rata tertimbang tarif pajak terhadap laba pada entitas konsolidasian dalam
jumlah sebagai berikut: The tax on Group’s profit before tax differs
from the theoretical amount that would arise using the weighted average tax rate applicable
to profits on the consolidated entities as follows:
31 Desember 31 Desember
December December
2016 2015
Laba konsolidasian sebelum pajak penghasilan
384,985,146 437,364,583
Consolidated profit before tax Pajak dihitung dengan
tarif pajak yang berlaku 90,597,520
82,709,116 Tax calculated at applicable tax rate
Dampak pajak penghasilan pada: Income tax effect from:
- Pendapatan dividen 21,220,839
13,365,640 Dividend income -
- Penghasilan tidak kena pajak 16,692,456
19,965,337 Income not subject to tax -
- Beban yang tidak dapat dikurangkan 12,670,789
6,386,423 Non-deductible expenses –
- Aset pajak tangguhan yang tidak diakui
11,046,216 21,158,883
Unrecognised deferred tax assets- Beban pajak penghasilan konsolidasian
76,401,230 34,605,679
Consolidated income tax expense
Rekonsiliasi antara laba sebelum beban pajak, seperti yang tercantum dalam laporan laba rugi
dan penghasilan
komprehensif lain
konsolidasian dan estimasi laba kena pajak adalah sebagai berikut:
The reconciliation between profit before tax expense,
as shown
in the
consolidated statements
of income
and other
comprehensive income and estimated taxable income is as follows:
31 Desember 31 Desember
December December
2016 2015
Laba konsolidasian sebelum pajak penghasilan
384,985,146 437,364,583
Consolidated profit before taxes Dikurangi:
Deducted by: Rugilaba sebelum
Lossprofit before tax pajak entitas anak
17,742,785 172,037,464
benefit of subsidiaries Penyesuaian konsolidasian
63,566,754 19,190,360
Consolidation adjustments Laba sebelum beban pajak
Income before tax expense Perusahaan
430,809,115 628,592,407
of the Company
Beda temporer Temporary differences
Imbalan pascakerja dan Post-employment and
jangka panjang lainnya 7,347,377
2,674,209 other long-term benefits
Penyisihan penurunan nilai piutang 15,489,166
880,120 Provision for impairment of receivables
Gaji dan bonus 803,847
562,365 Salaries and bonus
Penyisihan persediaan usang -
115,563 Provision for inventory obsolescence
Beda tetap Permanent differences
Gaji dan kesejahteraan karyawan 11,513,015
6,143,544 Salaries and other employees’ benefits
Beban yang tak dapat dikurangkan 6,156,226
6,121,791 Non-deductible expenses
Representasi dan jamuan 2,467,165
3,260,028 Representation and entertainment
Pajak dan perizinan 128,870
37,934 Taxes and licenses
Pendapatan dividen 83,604,195
66,828,198 Dividend income
Penghasilan yang Income subject
dikenakan pajak final 19,512,718
7,154,594 to final tax
Estimasi laba kena pajak 369,990,174
567,065,385 Estimated taxable income
