INCOME TAX LK SMI Q1 2016 Final Released
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 108 -
31 Maret 31 Maret
March 31, March 31,
2016 2015
Unaudited Unaudited
Laba konsolidasian sebelum Consolidated income before
beban pajak penghasilan 1.243.028.579
1.500.736.866 income tax
Laba entitas anak sebelum Subsidiaries’ income before
beban pajak penghasilan 436.841.903
388.273.031 income tax
Bagian atas laba bersih entitas Equity in net income
asosiasi 10.453.045
6.740.985 of associates
Disesuaikan dengan jurnal Adjusted for consolidation
eliminasi konsolidasi 3.309.471
5.944.298 eliminations
Laba sebelum pajak penghasilan Income before income tax -
Perseroan 799.043.102
1.099.778.552 the Company
Perbedaan permanen: Permanent differences:
Differences between Perbedaan nilai buku fiskal dan
fiscal and commercial komersial atas aset tetap
244.085.195 8.774.330
net book value of fixed assets Kesejahteraan karyawan
104.084.364 7.392.055
Employee welfare Penyisihan promosi
Provision for sales promotion peningkatan penjualan
21.306.824 2.078.945
expense Pendapatan yang telah dikenakan
Income subject to final tax, pajak penghasilan final
51.368.457 64.310.974
recorded on a net of tax basis Lain-lain 30.501.274
15.582.465 Others
347.729.918 49.425.179
Perbedaan temporer: Temporary differences:
Differences between Perbedaan nilai buku fiskal dan
fiscal and commercial komersial atas aset tetap
net book value of fixed dan beban tangguhan
235.633.490 33.624.585
assets and deferred charges Aset sewa pembiayaan
1.546.821 1.255.434
Leased assets Liabilitas imbalan kerja
12.784.119 15.678.818
Employee benefits liabilities Cadangan persediaan usang
Allowance for obsolete and dan bergerak lambat
115.283 184.257
slow moving inventories Allowance for impairment of
Cadangan penurunan nilai piutang -
697.918 receivable
Tunjangan produktivitas dan uang jasa 101.632.383
63.912.448 Productivity allowances and incentive
Penyisihan lainnya 21.080.588
32.819.332 Other provisions
327.537.866 77.016.918
Laba kena pajak - Perseroan 778.851.050
1.127.370.291 Taxable income - the Company
Beban pajak penghasilan Income tax expense
Perseroan - kini 155.770.210
225.474.062 the Company - current
Beban pajak penghasilan Income tax expense
entitas anak - kini 118.101.101
106.159.951 subsidiaries - current
273.871.311 331.634.013
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 109 - Perhitungan beban dan utang pajak kini Perseroan
adalah sebagai berikut: Current tax expense and payable of the Company
are computed as follows:
31 Maret 31 Maret
March 31, March 31,
2016 2015
Unaudited Unaudited
Beban pajak kini 155.770.210
225.474.062 Current tax expense
Dikurangi pembayaran pajak dimuka 186.737.823
154.041.633 Less prepaid taxes
Utang pajak kini Catatan 25 30.967.613
71.432.429 Current tax payable Note 25
Laba fiskal dan beban pajak penghasilan kini Perseroan tahun 2014 sudah sesuai dengan Surat
Pemberitahuan Pajak SPT yang disampaikan ke Kantor Pelayanan Pajak.
Taxable income and current tax expense of the Company for 2014 are accordance with the
Corporate Tax Returns filled with the Tax Service Office.
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 110 -
Pajak Tangguhan Deferred Tax
Dikreditkan dibebankan
ke penghasilan Dikreditkan
komprehensif dibebankan
lain ke laporan
Credited 31 Desember
laba rugi charged to
31 Maret December 31,
Credited other
March 31, 2015
charged to comprehensive
2016 Audited
income income
Unaudited Liabilitas pajak tangguhan - neto
Deferred tax liabilities - net Perseroan
The Company
Aset tetap 163.111.713
45.761.606 -
117.350.107 Fixed assets
Aset sewa pembiayaan 2.755.243
309.364 -
2.445.879 Leased assets
Beban tangguhan dan Deferred charges and intangible
aset takberwujud 7.728.976
1.365.092 -
6.363.884 assets
Liabilitas imbalan kerja 29.916.349
2.556.823 645.682
31.827.490 Employee benefits liabilities
Cadangan persediaan usang dan Allowance for obsolete and slow
bergerak lambat 13.899.652
23.056 -
13.922.708 moving inventories
Cadangan penurunan nilai piutang 2.692.638
- -
2.692.638 Allowance for impairment of receivables
Tunjangan produktivitas Productivity allowances and
dan uang jasa 74.606.414
20.326.477 -
94.932.891 and incentive compensation
Penyisihan lain-lain 42.489.680
635.207 -
43.124.887 Other provisions
4.480.713 70.358.897
645.682 65.232.502
Entitas anak Subsidiaries
Aset tetap 219.678.292
32.304.151 -
251.982.443 Fixed assets
Aset sewa pembiayaan 1.092.224
17.409 -
1.109.633 Leased assets
Liabilitas imbalan kerja 53.308.935
6.722.433 -
60.031.368 Employee benefits liabilities
Cadangan persediaan usang dan Allowance for obsolete and slow
bergerak lambat 5.903.062
537.367 -
6.440.429 moving inventories
Cadangan penurunan nilai piutang 9.045.422
383.419 -
9.428.841 Allowance for impairment of receivables
Tunjangan produktivitas Productivity allowances and
dan uang jasa 43.148.236
11.138.687 -
54.286.923 incentive compensation
Penyisihan lain-lain 3.758.449
2.075.633 -
5.834.082 Other provisions
Jumlah 103.421.964
11.429.203 -
114.851.167 Total
Total liabilitas pajak tangguhan - neto 107.902.677
58.929.694 645.682
49.618.665 Total deferred tax liabilities - net
Aset pajak tangguhan - neto Deferred tax assets, net
Entitas anak Subsidiaries
Aset tetap 63.709.578
2.585.808 -
66.295.386 Fixed assets
Aset sewa pembiayaan 1.382.142
57.808 -
1.324.334 Leased assets
Beban tangguhan dan Deferred charges and intangible
aset takberwujud 548.931
756.338 -
1.305.269 assets
Cadangan penurunan nilai piutang 4.084.793
180.346 -
4.265.139 Allowance for impairment of receivables
Liabilitas imbalan kerja 75.276.540
5.925.496 -
81.202.036 Employee benefits liabilities
Cadangan persediaan usang dan Allowance for obsolete and slow
bergerak lambat 6.595.957
269.297 -
6.865.254 moving inventories
Beban reklamasi 151.971
539.408 -
691.379 Reclamation expenses
Tunjangan produktivitas Productivity allowances and
dan uang jasa 54.279.200
13.087.791 -
67.366.991 incentive compensation
Cadangan biaya bongkar 12.522.118
6.203.585 -
6.318.533 Allowance for dismantle cost
Akumulasi rugi fiskal -
10.561.085 -
10.561.085 Accumulated fiscal loss
Penyisihan lain-lain 1.913.888
603.317 -
1.310.571 Other provisions
Total aset pajak tangguhan - neto 90.281.679
21.984.858 -
112.266.537 Total deferred tax assets - net
Manfaat pajak tangguhan - neto 80.914.552
645.682 Deferred tax expense - net
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 111 - Rekonsiliasi antara beban pajak penghasilan seperti
yang tercantum dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian
dengan hasil perkalian laba akuntansi sebelum pajak penghasilan Perseroan dan tarif pajak yang
berlaku adalah sebagai berikut: Reconciliations between income tax expense as
shown in the consolidated statements profit or loss and other comprehensive income and income tax
expense calculated using prevailing tax rates is as follows:
31 Maret 31 Maret
March 31, March 31,
2016 2015
Unaudited Unaudited
Laba konsolidasian sebelum Consolidated income before
beban pajak penghasilan 1.243.028.579
1.500.736.866 income tax
Penyesuaian terkait dengan konslidasi: Adjustment related to consolidation:
Bagian atas laba bersih entitas asosiasi
10.453.045 6.740.985
Equity in net income of associates Disesuaikan dengan jurnal
Adjusted for consolidation eliminasi konsolidasi
3.309.471 5.944.298
elimination 1.235.885.005
1.488.051.583 Beban pajak penghasilan sesuai
tarif pajak 308.971.251
372.012.896 Tax calculated at statutory rate
Perbedaan tarif Perseroan dengan Difference tax rate between
entitas anak 30.595.043
50.492.992 the Company and its subsidiaries
Pengaruh pajak atas perbedaan tetap: Tax effect of permanent differences:
Differences between Perbedaan nilai buku fiskal dan
fiscal and commercial komersial atas aktiva tetap
48.817.039 1.308.249
net book value of fixed assets Kesejahteraan karyawan
20.816.873 6.149.570
Employee welfare Promosi peningkatan penjualan
4.261.365 661.612
Provision for sales promotion Pendapatan yang telah dikenakan
Income subject to final tax, pajak penghasilan final
24.612.509 45.555.583
recorded on a net of tax basis Lain-lain 4.565.607
22.866.175 Others
85.419.449 14.569.977
Jumlah beban pajak 192.956.759
306.949.927 Total tax expense
Berdasarkan peraturan perpajakan Indonesia, Grup menghitung, menetapkan, dan membayar sendiri
jumlah pajak yang terutang. SPT konsolidasian tidak diperkenankan dalam peraturan perpajakan di
Indonesia. Direktorat Jenderal Pajak DJP dapat menetapkan dan mengubah kewajiban pajak dalam
batas waktu lima tahun sejak tanggal terutangnya pajak.
Under the taxation laws of Indonesia, the Group submits tax returns on the basis of self assessment.
Consolidated tax returns are not permitted under Indonesian taxation laws. The Directorate General
of Taxes DGT may assess or amend taxes within five years from the date the tax becomes due.
UTSG UTSG Pajak Penghasilan Badan tahun 2012
2012 Corporate Income Tax
Pada tanggal 27 Maret 2014, UTSG menerima SKPLB No. 000074061205114, yang menyatakan
bahwa lebih bayar pajak penghasilan tahun 2012 sebesar Rp4.298.709. Lebih bayar tersebut telah
diterima UTSG pada tanggal 30 April 2014. Pada tanggal 3 April 2014, UTSG mengajukan keberatan
atas SKPLB tersebut dan menyatakan bahwa lebih bayar sebesar Rp5.451.122.
On March 27, 2014, UTSG received an SKPLB No. 000074061205114, which stated that UTSG’s
overpayment of 2012 Corporate Income Tax amounted to Rp4,298,709. Such overpayment was
refunded by UTSG on April 30, 2014. On April 3, 2014, UTSG submitted the objection letter regarding
the overpayment tax assessment letter amounting to Rp5,451,122.
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 112 - Pada tanggal 27 April 2015, UTSG menerima surat
keputusan penolakan atas keberatan UTSG tersebut. Namun demikian pada tanggal 13 Januari
2016, UTSG kembali mengirimkan surat kepada kantor pajak untuk melakukan klarifikasi tanggapan
atas surat keberatan yang telah diajukan oleh UTSG. Sampai dengan tanggal penerbitan laporan
keuangan, belum terdapat tanggapan dari kantor pajak.
On April 27, 2015, UTSG received the decision letter regarding the rejection of the said UTSG’s objection
letter. However on January 13, 2016, UTSG submitted a letter to tax office for clarification
regarding the response of tax office for the tax objection letter that was submitted by UTSG. As of
the issuance date of these consolidated financial statements, there was no response yet from the tax
office.
IKSG IKSG
Pada tanggal 22 April 2014, IKSG menerima SKPLB No. 000294061205114 atas pajak penghasilan
badan tahun 2012 yang menyatakan IKSG mempunyai lebih bayar sebesar Rp2.632.427. Lebih
bayar tersebut telah diterima IKSG pada tanggal 26 Mei 2014 dan selisih sebesar Rp115.299
dibebankan pada tahun 2014. On April 22, 2014, IKSG received SKPLB
No.000294061205114 of 2012 corporate income tax which stated that IKSG has an overpayment
amounting to Rp2,632,427. Such overpayment was refunded on May 26, 2014 and the difference
amounting to Rp115,299 was charge to profit or loss in 2014.
40. LABA PER SAHAM 40. EARNINGS PER SHARE
Perhitungan laba per saham dasar adalah sebagai berikut:
The computation of basic earnings per share is as follows:
31 Maret 31 Maret
March 31, March 31,
2016 2015
Unaudited Unaudited
Laba yang dapat diatribusikan Income attributable to the equity holders
kepada pemilik entitas induk untuk of parent entity for computation
perhitungan laba per saham dasar 1.033.594.985
1.190.221.899 of basic earnings per share
Total rata-rata tertimbang Weighted average number of
saham yang beredar lembar 5.931.520.000
5.931.520.000 shares
outstanding shares
Laba per saham dasar, Basic earnings per share,
yang dapat diatribusikan attributable to the equity holders
kepada pemilik entitas induk of parent entity
Rupiah penuh 174
201 full amount
Perseroan tidak menghitung laba per saham dilusian karena Perseroan tidak mempunyai efek berpotensi
saham biasa yang bersifat dilutif. The Company did not calculate diluted earnings per
share because there was no identified effect or dilutive potential ordinary share.
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 113 - 41. LIABILITAS IMBALAN KERJA