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