Utang Pihak Berelasi Non-Usaha Due to Related Parties

PT PURADELTA LESTARI Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2015 dan 2014 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT PURADELTA LESTARI Tbk AND ITS SUBSIDIARY Notes to Consolidated Financial Statements For the Years Ended December 31, 2015 and 2014 Figures are Presented in Rupiah, unless Otherwise Stated - 51 - b. Pajak Kini b. Current Tax Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax per consolidated statements of profit or loss and other comprehensive income and taxable income is as follows: Disajikan kembali As restated 2015 2014 Profit before income tax per Laba sebelum pajak penghasilan menurut consolidated statements of laporan laba rugi dan penghasilan profit or loss and other komprehensif lain konsolidasian 1.380.697.317.834 970.805.056.049 comprehensive income Laba sebelum pajak Profit before tax entitas anak 282.029.703.856 456.270.565.468 of the subsidiary Penyesuaian eliminasi 1.996.742.407 630.569.622 Adjustment due to elimination Penyesuaian pendapatan bersih yang Net income already telah dikenakan pajak final 1.051.668.093.633 551.655.107.125 subjected to final tax Beban pajak final 83.716.776.768 41.936.261.941 Final tax expenses Laba sebelum pajak penghasilan Profit before income tax of Perusahaan 128.719.554.706 4.185.075.775 the Company Perbedaan temporer: Temporary differences: Penyusutan fiskal 2.417.440.018 2.014.452.606 Fiscal depreciation Depreciation of property, plant Penyusutan aset tetap 2.919.058.096 2.353.010.077 and equipment Imbalan kerja jangka panjang 2.206.568.829 1.120.304.960 Long-term employee benefits Jumlah - bersih 2.708.186.907 1.458.862.431 Subtotal -net Perbedaan tetap: Permanent differences: Pajak penghasilan karyawan yang ditanggung 3.059.981.762 1.970.086.933 Employee income tax Beban sewa dan jasa Rental and service charge pelayanan apartemen 2.052.933.582 1.543.438.727 of apartment Iuran keanggotaan 36.851.981 10.000.000 Membership charges Jamuan dan sumbangan 5.469.189.495 7.639.115.750 Entertainment and donation Pendapatan bunga 18.413.671.388 24.595.210.061 Interest income Beban pendapatan lain-lain 82.673.466.312 25.753.147.949 Other income expenses Jumlah - bersih 90.468.180.880 12.320.579.298 Subtotal -net Laba kena pajak Perusahaan 40.959.560.733 17.964.517.504 Taxable income of the Company Perhitungan beban dan utang pajak kini adalah sebagai berikut: The current tax expense and payable are computed as follows: 2015 2014 Beban pajak kini Current tax expense Perusahaan 10.239.890.000 4.491.129.250 The Company Entitas anak 2.249.192.500 1.746.513.750 Subsidiary Jumlah beban pajak kini 12.489.082.500 6.237.643.000 Total current tax expense Dikurangi pembayaran pajak dimuka: Less prepaid taxes: Perusahaan 6.138.325.663 2.859.815.227 The Company Entitas anak 1.748.532.047 767.264.713 Subsidiary Jumlah 7.886.857.710 3.627.079.940 Subtotal Utang pajak 4.602.224.790 2.610.563.060 Tax payable PT PURADELTA LESTARI Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2015 dan 2014 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT PURADELTA LESTARI Tbk AND ITS SUBSIDIARY Notes to Consolidated Financial Statements For the Years Ended December 31, 2015 and 2014 Figures are Presented in Rupiah, unless Otherwise Stated - 52 - 2015 2014 Rincian utang pajak: Details of current tax payable: Perusahaan 4.101.564.337 1.631.314.023 The Company Entitas anak 500.660.453 979.249.037 Subsidiary Jumlah utang pajak Catatan 12 4.602.224.790 2.610.563.060 Total tax payable Note 12 Laba kena pajak dan beban pajak Perusahaan tahun 2014 sesuai dengan Surat Pemberitahuan Tahunan SPT yang disampaikan Perusahaan kepada Kantor Pelayanan Pajak. The taxable income and tax expense of the Company in 2014 are in accordance with the corporate income tax returns filed with the Tax Service Office. c. Pajak Tangguhan c. Deferred Tax Aset pajak tangguhan - bersih Perusahaan dari perbedaan temporer masing-masing sebesar Rp 677.046.726 dan Rp 364.715.608 pada tanggal 31 Desember 2015 dan 2014 tidak diakui. The deferred tax assets - net on the Company’s temporary differences as of December 31, 2015 and 2014 amounting to Rp 677,046,726 and Rp 364,715,608, respectively, have not been recognized. d. Pajak Final d. Final Tax Perhitungan beban pajak final dan pajak dibayar dimuka adalah sebagai berikut: The final tax expense and prepaid taxes are computed as follows: 2015 2014 Pajak final: Final tax Perusahaan The Company Tahun 2015: In 2015: 5 x Rp 1.674.022.611.360 83.701.130.568 - 5 x Rp 1,674,022,611,360 10 x Rp 156.462.000 15.646.200 - 10 x Rp 156,462,000 Tahun 2014: In 2014: 5 x Rp 838.725.238.820 - 41.936.261.941 5 x Rp 838,725,238,820 Entitas anak 30.602.114.785 34.657.410.572 Subsidiary Jumlah beban pajak final 114.318.891.553 76.593.672.513 Total tax expense Dikurangi pajak dibayar dimuka Less prepaid taxes: Perusahaan 85.313.657.710 49.840.534.147 The Company Entitas anak 60.494.253.753 36.709.720.049 Subsidiary Jumlah 145.807.911.463 86.550.254.196 Subtotal Pajak dibayar dimuka 31.489.019.910 9.956.581.683 Prepaid Taxes Rincian pajak dibayar dimuka: Details of prepaid taxes: Perusahaan 1.596.880.942 7.904.272.206 The Company Entitas anak 29.892.138.968 2.052.309.477 Subsidiary Jumlah pajak dibayar dimuka Catatan 7 31.489.019.910 9.956.581.683 Total prepaid taxes Note 7 PT PURADELTA LESTARI Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2015 dan 2014 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT PURADELTA LESTARI Tbk AND ITS SUBSIDIARY Notes to Consolidated Financial Statements For the Years Ended December 31, 2015 and 2014 Figures are Presented in Rupiah, unless Otherwise Stated - 53 - e. Hasil Pemeriksaan Pajak e. Tax Assessment Pada tahun 2014, Perusahaan memperoleh Surat Tagihan Pajak dan Surat Ketetapan Pajak Kurang Bayar untuk tahun pajak 2011 dan 2012 sebagai berikut : In 2014, the Company received Tax Invoices and Tax Assessment Underpayment Letters for fiscal year 2011 and 2012 with details as follows: Surat dari Kantor Pajak Tanggal Surat Perihal Jumlah terutang Tanggal pelunasan Tax Letter Date of Letter Sub ject Amount Due Paym ent Date Tahun PajakFiscal Year 2011 a. Surat Ketetapan Pajak Kurang Bayar SKPKB 17 Desember 2014 Pajak Pertambahan Nilai 276.368.149 22 Desember 2014 Tax Assessm ent Underpayment Letter Decem b er 17, 2014 Value Added Taxes Decem b er 22, 2014 b. Surat Tagihan Pajak STP 17 Desember 2014 Pajak Pertambahan Nilai 33.224.369 22 Desember 2014 Tax Invoice Decem b er 17, 2014 Value Added Taxes Decem b er 22, 2014 Tahun PajakFiscal Year 2012 a. Surat Ketetapan Pajak Kurang Bayar SKPKB 17 Desember 2014 Pajak Penghasilan 2529 726.006.463 22 Desember 2014 Tax Assessm ent Underpayment Letter Decem b er 17, 2014 Incom e Taxes Article 2529 Decem b er 22, 2014 b. Surat Ketetapan Pajak Kurang Bayar SKPKB 17 Desember 2014 Pajak Pertambahan Nilai 315.908.454 22 Desember 2014 Tax Assessm ent Underpayment Letter Decem b er 17, 2014 Value Added Taxes Decem b er 22, 2014 c. Surat Tagihan Pajak STP 17 Desember 2014 Pajak Pertambahan Nilai 21.504.130 22 Desember 2014 Tax Invoice Decem b er 17, 2014 Value Added Taxes Decem b er 22, 2014 Pada tahun 2014, PT Pembangunan Deltamas PDM, entitas anak, memperoleh Surat Tagihan Pajak dan Surat Ketetapan Pajak Kurang Bayar untuk tahun pajak 2012 dan 2011 sebagai berikut : In 2014, PT Pembangunan Deltamas PDM, a subsidiary, received Tax Invoices and Tax Assessment Underpayment Letters for fiscal years 2012 and 2011 with details as follows: Surat dari Kantor Pajak Tanggal Surat Perihal Jumlah terutang Tanggal pelunasan Tax Letter Date of Letter Sub ject Amount Due Paym ent Date Tahun PajakFiscal Year 2012 a. Surat Ketetapan Pajak Kurang Bayar SKPKB 17 Maret 2014 Pajak Penghasilan pasal 23 67.066.906 15 April 2014 Tax Assessm ent Underpayment Letter March 17, 2014 Incom e Tax article 23 April 15, 2014 b. Surat Ketetapan Pajak Kurang Bayar SKPKB 17 Maret 2014 Pajak Penghasilan pasal 4 ayat 2 110.358.739 15 April 2014 Tax Assessm ent Underpayment Letter March 17, 2014 Incom e Tax article 4 art 2 April 15, 2014 c. Surat Ketetapan Pajak Kurang Bayar SKPKB 17 Maret 2014 Pajak Penghasilan 790.444.160 15 April 2014 Tax Assessm ent Underpayment Letter March 17, 2014 Incom e Tax April 15, 2014 d. Surat Ketetapan Pajak Kurang Bayar SKPKB 17 Maret 2014 Pajak Pertambahan Nilai 214.125.392 15 April 2014 Tax Assessm ent Underpayment Letter March 17, 2014 Value Added Tax April 15, 2014 e. Surat Tagihan Pajak STP 17 Maret 2014 Pajak Pertambahan Nilai 292.323.033 15 April 2014 Tax Invoice March 17, 2014 Value Added Tax April 15, 2014 Tahun PajakFiscal Year 2011 a Surat Ketetapan Pajak Kurang Bayar SKPKB 14 Maret 2014 Pajak Penghasilan pasal 23 1.198.415.616 15 April 2014 Tax Assessm ent Underpayment Letter March 14, 2014 Incom e Tax article 23 April 15, 2014 b. Surat Ketetapan Pajak Kurang Bayar SKPKB 14 Maret 2014 Pajak Penghasilan 14.542.850 15 April 2014 Tax Assessm ent Underpayment Letter March 14, 2014 Incom e Tax April 15, 2014 c. Surat Ketetapan Pajak Kurang Bayar SKPKB 14 Maret 2014 Pajak Penghasilan pasal 4 ayat 2 19.655.610 15 April 2014 Tax Assessm ent Underpayment Letter March 14, 2014 Incom e Tax article 4 art 2 April 15, 2014 d. Surat Tagihan Pajak STP 14 Maret 2014 Pajak Pertambahan Nilai 25.043.730 15 April 2014 Tax Invoice March 14, 2014 Value Added Tax April 15, 2014 e. Surat Ketetapan Pajak Kurang Bayar SKPKB 14 Maret 2014 Pajak Pertambahan Nilai 30.362.899 15 April 2014 Tax Assessm ent Underpayment Letter March 14, 2014 Value Added Tax April 15, 2014