PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS
THEN ENDED Continued
- 87 - 37. PAJAK PENGHASILAN
37. INCOME TAX
Beban manfaat pajak Grup terdiri dari: The tax expense benefit of the Group consists of
the following: 2014
2013 Rp000
Rp000 Beban pajak kini
Current tax Pajak penghasilan final
Final income tax Perusahaan
70.035.178 39.641.601
The Company Entitas anak
210.645.232 227.248.354
Subsidiaries Surat ketetapan pajak final
7.400.705 -
Final tax underpayment assessment letter Pajak penghasilan non final
Non final income tax Entitas anak
4.986.319 3.361.777
Subsidiaries Non final tax underpayment assessment
Surat ketetapan pajak non final 264.744
- letter
Jumlah beban pajak kini 293.332.178
270.251.732 Total current tax
Manfaat pajak tangguhan - Deferred tax benefit -
entitas anak 47.510.253
23.316.710 subsidiaries
Jumlah beban pajak - bersih 245.821.925
246.935.022 Total tax expense - net
Pajak Kini Pajak Penghasilan Final
Pajak
penghasilan final
sehubungan dengan
penjualan rumah, apartemen, perkantoran, rumah kantor dan rumah toko adalah sebagai berikut:
Current Tax Final Income Tax
Final income tax in connection with sale of houses, apartments, office, home office and shophouses are
as follows:
2014 2013
Rp000 Rp000
Beban pajak final yang berasal dari: Final income tax from:
Pengalihan hak atas tanah Transfer of rights over land
danatau bangunan 197.350.984
197.159.897 andor buildings
Penyewaan dan jasa pengelolaan 83.329.426
69.730.058 Rental and service charge
Surat ketetapan pajak 7.400.705
- Tax underpayment assessment letter
Pajak penghasilan final 288.081.115
266.889.955 Final income tax
PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS
THEN ENDED Continued
- 88 - Perincian utang pajak penghasilan final adalah
sebagai berikut: The details of final income tax payable are as follows:
2014 2013
Rp 000 Rp 000
Saldo awal tahun 132.722.555
136.388.608 Beginning balance
Penambahan utang pajak penghasilan Additional final income tax because
karena akuisisi entitas anak 579.680
- due to acquisition of subsidiaries
Pajak penghasilan final atas Final income tax on revenues
pendapatan usaha tahun berjalan 288.081.115
266.889.955 in current year
Mutasi bersih pajak dibayar dimuka Net movement in the prepaid tax
atas pendapatan diterima dimuka 47.202.986
80.202.960 of unearned revenues
Pajak penghasilan final yang telah Final income tax deducted by third
dipotong pihak ketiga atau disetor party or paid by the Company
Perusahaan tahun berjalan 364.924.217
350.758.968 in the current year
Saldo akhir tahun Catatan 19 103.662.119
132.722.555 Ending balance Note 19
Seluruh pendapatan
Grup dikenakan
pajak penghasilan final kecuali untuk ASA, CIP, CPP, BSP,
BPS, GPL, AKS dan SAI entitas anak yang dikenakan pajak penghasilan tidak final.
All revenues from the Group are subjected to final income tax, except for CIP, CPP, BSP, BPS, GPL,
AKS and SAI, subsidiaries, which are subjected to non final income tax.
Pada tahun 2013, kecuali CIP dan CPP, beban pajak kini atas entitas anak GPL, BSP, BPS, AKS, dan
SAI adalah nihil karena entitas anak masih mengalami rugi fiskal.
In 2013, except for CIP and CPP, current tax for subsidiaries GPL, BSP, BPS, AKS and SAI is nil
because subsidiaries still have fiscal losses.
Surat Ketetapan Pajak dan Surat Tagihan Pajak Tax Assessment Letter and Tax Collection Letter
Selama tahun 2014, Grup menerima Surat Ketetapan Kurang Bayar Pajak SKPKB dan Surat Tagihan
Pajak STP atas pajak penghasilan dan pajak pertambahan nilai untuk masa pajak tahun 2009
–
2012 dengan nilai sebesar Rp 37.434.764 ribu.
During year 2014, the Company and its subsidiaries received Tax Underpayment assessment letter
SKPKB and Tax Collection Letter STP for income taxes and value added tax for fiscal year 2009
– 2012 amounting to Rp 37,434,764 thousand.
Atas penerbitan SKPKB dan STP pada tahun 2014, Grup mencatat beban dengan rincian sebagai berikut
For the issued of SKPKB and STP in 2014, The Company and its subsidiaries recorded expense with
details as follow:
2014 Rp 000
Beban umum dan administrasi 12.338.305
General and administrative expense Beban lain-lain
17.431.010 Other expense
Beban pajak 7.665.449
Tax expense Jumlah
37.434.764 Total
