Beban Akrual Accrued Expenses
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
c. Manfaat Beban Pajak Penghasilan c. Income Tax Benefit Expense
30 Sep 2016 30 Sep 2015
31 Des 2015 31 Des 2014
31 Des 2013 Sep 30, 2016
Tidak Diaudit Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
6 Bulan Month
Sep 30, 2015 12 Bulan
Month 12 Bulan
Month 12 Bulan
Month Unaudited
9 Bulan Month
Rp Rp
Rp Rp
Rp
Pajak Kini Current Tax
Perusahaan --
2,607,286,511 930,692,298
964,669,218 908,762,587
The Company Entitas Anak
66,207,378,276 32,322,157,165
39,235,643,430 45,324,933,656
79,791,649,314 Subsidiaries
Sub Total 66,207,378,276
34,929,443,676 40,166,335,728
46,289,602,874 80,700,411,901
Sub Total Pajak Tangguhan
Deferred Tax Perusahaan
17,133,527 16,663,723
22,218,297 21,064,004
9,290,050 The Company
Entitas Anak 5,897,190,843
1,386,431,328 3,092,209,387
2,463,842,614 389,421,054
Subsidiaries Sub Total
5,914,324,370 1,403,095,051
3,114,427,684 2,442,778,610
380,131,004 Sub Total
Total 60,293,053,906
33,526,348,625 37,051,908,044
43,846,824,264 81,080,542,905
Total
Rekonsiliasi antara laba sebelum beban pajak penghasilan yang disajikan dalam laporan laba rugi
dan penghasilan komprehensif lain konsolidasian dan laba fiskal untuk periode-periode yang berakhir pada
tanggal 30 September 2016, 31 Desember 2015, 2014 dan 2013, adalah sebagai berikut:
Reconciliation between gain before income tax expense presented in the consolidated interim
statement of profit or loss and other comprehensive income and fiscal income for the periods ended
September 30, 2016, December 31, 2015, 2014 and 2013 are as follows:
30 Sep 2016 30 Sep 2015
31 Des 2015 31 Des 2014
31 Des 2013 Sep 30, 2016
Sep 30, 2015 Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
9 Bulan Month
Disajikan Kembali Disajikan Kembali
Disajikan Kembali Disajikan Kembali
Restated Restated
Restated Restated
Tidak Diaudit 12 Bulan
Month 12 Bulan
Month 12 Bulan
Month Unaudited
Catatan 41 Catatan 41
Catatan 41 9 Bulan
Month Note 41
Note 41 Note 41
Catatan 41 Note 41
Rp Rp
Rp Rp
Rp
Laba Sebelum Pajak Menurut Profit Before Tax per Consolidated
Laporan Laba Rugi dan Penghasilan Statements of Profit or Loss
Komprehensif lain 248,627,026,794 142,598,592,742 169,863,836,431 203,936,538,996 329,722,397,416
Less Dikurangi
Profit of Subsidiaries Before Income Tax Laba Entitas Anak Sebelum Beban Pajak
Penghasilan 324,706,395,000 193,447,306,000 278,070,360,000 240,726,992,000 356,697,273,708
Elimination Eliminasi
87,897,573,655 53,414,579,068 149,227,678,000 81,388,203,661 56,210,215,026 Income Before Tax of the Parent Company
Laba Sebelum Pajak Perusahaan Induk 11,818,205,449 2,565,865,810 41,021,154,431 44,597,750,657 29,235,338,733
Income Before Tax of the Parent Company Perbedaan Waktu
Temporary Difference on Provision for Cadangan Kesejahteraan Karyawan
68,534,107 68,903,015 91,870,686 79,157,212 37,160,199 Allowance for Post-employment Benefits
Total Perbedaan Waktu 68,534,107 68,903,015 91,870,686 79,157,212 37,160,199
Total Temporary Difference Perbedaan Tetap
Permanent Difference Rugi Pelepasan Investasi Asosiasi
6,097,281,694 --
-- --
-- Loss on disposal investment in associated
Pendapatan Dividen 17,820,000,000
-- 37,600,000,000
38,750,000,000 20,250,000,000
Dividend Income Cadangan Penurunan Nilai Piutang
9,380,500,000 --
-- --
Provision for Impairment of Account Receivables Beban Pajak
1,566,582,212 1,230,964,357 1,641,285,809 1,447,272,476 174,233,335 Tax Expenses
Natura 310,390,771
-- --
-- Natura
Pengobatan Karyawan -- 41,823,809 55,765,079 205,142,403 422,393,239
Medical for Employee Jamuan
26,273,196 6,139,381 8,185,841 5,217,104 8,329,110 Representation
Penghasilan Bunga 839,253,048 601,978,028 802,637,371 177,343,779 1,435,736,186
Interest Income Penghasilan yang Dikenakan Pajak Final
2,092,428,000 1,324,500,000 1,766,000,000 2,296,100,000 1,834,204,000 Revenue Already Subjected to Final Tax
Lain-lain 1,057,583,191 9,297,812,000 1,297,289,454 861,378,000 2,483,056,000
Others Total Perbedaan Tetap
16,622,799,754 8,650,261,518 37,166,111,188 40,427,189,797 25,398,040,502 Total Permanent Difference
Laba kena pajak Perusahaan 4,736,060,198 11,285,030,343 3,946,913,929 4,091,403,648 3,874,458,430
Taxable income of the Company
Penghasilan Kena Pajak Perusahaan - Rounded - Net - Taxable Income
Bersih- Dibulatkan 4,736,060,000
11,285,030,000 3,946,913,000
4,091,403,000 3,874,458,000
of the Company
Perhitungan Pajak PPh 29 dengan Tarif 12,5 --
213,970,989 56,035,951 58,181,605 54,809,737
Tax Calculation PPh 29 with rates 12.5 Perhitungan Pajak PPh 29 dengan Tarif 25
-- 2,393,315,522
874,656,347 906,487,613 853,952,850 Tax Calculation PPh 29 with rates 25
Total Pajak Kini --
2,607,286,511 930,692,298 964,669,218 908,762,587
Total Current Tax Beban Pajak Kini
Current Tax Expense Perusahaan
-- 2,607,286,511
930,692,298 964,669,218 908,762,587 Parent Company
Sub Total --
2,607,286,511 930,692,298 964,669,218 908,762,587
Sub Total
405
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
30 Sep 2016 30 Sep 2015
31 Des 2015 31 Des 2014
31 Des 2013 Sep 30, 2016
Sep 30, 2015 Dec 31, 2015
Dec 31, 2014 Dec 31, 2013
9 Bulan Month
Disajikan Kembali Disajikan Kembali
Disajikan Kembali Disajikan Kembali
Restated Restated
Restated Restated
Tidak Diaudit 12 Bulan
Month 12 Bulan
Month 12 Bulan
Month Unaudited
Catatan 41 Catatan 41
Catatan 41 9 Bulan
Month Note 41
Note 41 Note 41
Catatan 41 Note 41
Rp Rp
Rp Rp
Rp
Entitas Anak Subsidiaries
PT New Ratna Motor 31,721,028,250
14,773,681,250 18,939,761,750 26,554,666,000 49,459,509,250
PT New Ratna Motor PT Andalan Finance Indonesia
27,386,503,059 15,532,587,250 16,048,626,750 15,975,146,500 15,242,396,709 PT Andalan Finance Indonesia
PT Nasmoco 1,527,901,500
-- --
-- 9,401,897,000 PT Nasmoco
PT Nasmoco Bahtera Motor 4,012,409,250 1,665,579,750 2,646,575,000 1,854,862,250 3,432,867,592
PT Nasmoco Bahtera Motor PT Meka Adipratama
823,451,967 122,527,165 794,727,201 785,106,406 750,571,263 PT Meka Adipratama
PT Chandra Pratama Motor 736,084,250
227,781,750 805,952,729 155,152,500 1,504,407,500
PT Chandra Pratama Motor
Sub Total 66,207,378,276
32,322,157,165 39,235,643,430
45,324,933,656 79,791,649,314
Sub Total Total
66,207,378,276 34,929,443,676
40,166,335,728 46,289,602,874
80,700,411,901 Total
Dikurangi: Pembayaran Pajak Dibayar Dimuka Less: Prepayment of Income Taxes
Perusahaan
403,531,148 689,053,761 923,601,381 907,977,984 905,656,842 Parent Company
Entitas Anak Subsidiaries
PT New Ratna Motor 13,863,034,329 13,336,493,798 18,801,492,219 34,208,011,719 42,838,850,410
PT New Ratna Motor PT Andalan Finance Indonesia
11,289,375,600 11,250,218,891 15,056,135,854 13,763,183,835 8,922,279,008 PT Andalan Finance Indonesia
PT Nasmoco Bahtera Motor 1,215,585,092 1,628,873,838 2,511,137,893 3,478,329,033 2,673,041,039
PT Nasmoco Bahtera Motor PT Nasmoco
898,779,992 2,853,825,941 4,637,894,602 9,801,826,648 8,998,713,548 PT Nasmoco
PT Meka Adipratama 817,760,578 753,726,005 776,472,026 784,947,351 743,300,131
PT Meka Adipratama PT Chandra Pratama Motor
400,787,422 472,499,679 767,533,703 1,421,158,866 1,391,158,678 PT Chandra Pratama Motor
Sub Total 28,485,323,013
30,295,638,152 42,550,666,297
63,457,457,452 65,567,342,814
Sub Total Total
28,888,854,161 30,984,691,913
43,474,267,678 64,365,435,436
66,472,999,656 Total
Utang Pajak Kini Current Tax Payable
Perusahaan 403,531,148 2,607,286,511 7,090,917 56,691,234 3,105,745
Parent Company Entitas Anak
Subsidiaries PT New Ratna Motor
17,857,993,921 1,437,187,452 138,269,531 7,653,345,719 6,620,658,840 PT New Ratna Motor
PT Nasmoco 629,121,508 2,853,825,941 4,637,894,602 9,801,826,648 403,183,452
PT Nasmoco PT Nasmoco Bahtera Motor
2,796,824,158 36,705,912 135,437,107 1,623,466,783 759,826,554 PT Nasmoco Bahtera Motor
PT Meka Adipratama 5,691,389 631,198,840 18,255,175 159,055 7,271,131
PT Meka Adipratama PT Andalan Finance Indonesia
16,097,127,459 4,282,368,359 992,490,896 2,211,962,665 6,320,117,701 PT Andalan Finance Indonesia
PT Chandra Pratama Motor 861,095,078 244,717,929 38,419,026 1,266,006,366 113,248,822
PT Chandra Pratama Motor
Sub Total 38,247,853,513
2,026,519,013 3,315,022,867 18,132,523,796
14,224,306,500 Sub Total
Kurang Lebih Bayar Pajak Penghasilan 37,844,322,365
4,633,805,524 3,307,931,950 18,075,832,562
14,227,412,245 Income Tax Payable
-
Penghasilan kena pajak dan beban pajak kini Perusahaan untuk tahun-tahun yang berakhir 31
Desember 2015, 2014, dan 2013 berbeda dengan dengan Surat Pemberitahuan Tahunan SPT yang
disampaikan ke Kantor Pelayanan Pajak, karena ada perubahan metode pengukuran dari model nilai wajar
menjadi harga perolehan untuk aset tetap dan properti investasi.
Taxable income and current tax expense of the Company for the years ended December 31, 2015,
2014 and 2013 are not in line with Annual Corporated Tax submitted to Tax Office because
because there is change in the method of measurement from fair value model become the cost
method of fixed assets and investment property.
d. Pajak Tangguhan d. Deferred Tax
Rincian dari aset dan liabilitas pajak tangguhan adalah sebagai berikut:
The details of deferred tax assets and liabilities are as follows:
31 Des 2012 Dikreditkan
Dikreditkan 31 Des 2013
Dikreditkan Dikreditkan
31 Des 2014 Dec 31, 2012
Dibebankan ke Dibebankan ke
Dec 31, 2013 Dibebankan ke
Dibebankan ke Dec 31, 2014
Laporan Laba Rugi Penghasilan
Laporan Laba Rugi Penghasilan
dan Penghasilan Komprehensif
dan Penghasilan Komprehensif
Komprehensif Lain Lainnya
Komprehensif Lain Lainnya
Charged to Expensed
Charged to Expensed
Profit or Loss Credited
Profit or Loss Credited
and Other to Other
and Other to Other
Comprehensive Comprehensive
Comprehensive Comprehensive
Income Income
Income Income
Rp Rp
Rp Rp
Rp Rp
Rp
Aset PajakTangguhan - Deferred Tax Assets of
Perusahaan Parent Company
Liabilitas Imbalan Pasca Kerja 2,258,311,854
9,290,050 --
2,267,601,904 21,064,004 --
2,246,537,900 Post-employment Benefits
Aset PajakTangguhan Deferred Tax Assets
Entitas Anak 16,109,208,198
3,123,031,248 3,245,922,026
15,986,317,419 2,314,165,455
636,009,650 18,936,492,524
of Subsidiaries
Total Aset Pajak Tangguhan 18,367,520,052
3,132,321,298 3,245,922,026
18,253,919,323 2,293,101,451
636,009,650 21,183,030,424
Total Deferred Tax Assets Liabilitas Pajak Tangguhan -
Deferred Tax Liabilities - Entitas Anak
-- 3,512,452,301
-- 3,512,452,301
149,677,159 --
3,362,775,142 Subsidiary
406