The original financial statements included herein are in the Indonesian language.
PT SURYA TOTO INDONESIA Tbk CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam Rupiah, kecuali dinyatakan lain PT SURYA TOTO INDONESIA Tbk
NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2013 and
for the Year Then Ended Expressed in Rupiah, unless otherwise stated
45
8. PERPAJAKAN lanjutan
8. TAXATION continued
f. Ketetapan pajak lanjutan
f. Tax assessments continued
Tahun fiskal 2010 Fiscal year 2010
Pada tanggal 26 April 2012, Perusahaan menerima Surat Ketetapan Pajak Kurang
Bayar ”SKPKB” pajak penghasilan badan untuk tahun 2010 sejumlah Rp7.216.251.949
jumlah lebih bayar yang telah dilaporkan oleh Perusahaan
sebesar Rp5.876.280.193.
Perusahaan telah membayar kurang bayar pajak penghasilan badan tahun 2010 tersebut
sebesar Rp7.216.251.949 termasuk sanksi administrasi sebesar Rp1.749.394.412 pada
tanggal
25 Mei 2012. Perusahaan juga menerima Surat Tagihan Pajak ”STP” dan
Surat Ketetapan
Pajak Kurang
Bayar ”SKPKB” untuk pajak penghasilan pasal 21,
23, pajak
pertambahan nilai
dan pajak
penjualan atas barang mewah tahun 2010, masing-masing
sebesar Rp12.473.154,
Rp12.912.422, Rp3.329.416.260
dan Rp9.544.625.391.
On April 26, 2012, the Company received a tax assessment letter for underpayment of 2010
corporate income
tax amounting
to Rp7,216,251,949
the Company
reported overpayment amounting to Rp5,876,280,193.
The Company paid the underpayment of the 2010 corporate income tax amounting to
Rp7,216,251,949 including
penalty of
Rp1,749,394,412 on May 25, 2012. The Company also received several tax collection
letters and
tax assessment
letters on
underpayment of 2010 income tax articles 21, 23, value added tax and sales tax on luxury
goods amounting
to Rp12,473,154,
Rp12,912,422, Rp3,329,416,260
and Rp9,544,625,391, respectively.
Pada tanggal 13 Juli 2012, Perusahaan mengajukan keberatan atas SKPKB pajak
penghasilan badan, pajak pertambahan nilai dan pajak penjualan atas barang mewah untuk
tahun
2010 sebesar
Rp13.092.532.142, Rp3.329.416.260 dan Rp9.544.625.391.
On July 13, 2012, the Company has submitted an objection request of this underpayment
assessment of 2010 corporate income tax, value added tax and sales tax on luxury goods
amounted to
Rp13,092,532,142, Rp3,329,416,260 and Rp9,544,625,391.
Pada tanggal 12 Juli 2013, keberatan ditolak oleh Kantor Pajak untuk pajak penghasilan
badan dan pajak penjualan atas barang mewah,
namun keberatan
untuk pajak
pertambahan nilai diterima. Pada tanggal 7 Oktober
2013, Perusahaan
mengajukan banding untuk pajak penghasilan badan dan
pajak penjualan atas barang mewah ke Pengadilan Pajak.
On July 12, 2013, the objection was rejected by the Tax Office for the corporate income tax and
sales tax on luxury goods, but the objection for value added tax was accepted. Subsequently,
the Company submitted an appeal letter for the corporate income tax and sales tax on luxury
goods to the Tax Court on October 7, 2013.
Sampai dengan tanggal penyelesaian laporan keuangan ini, belum terdapat hasil banding
pajak tersebut yang diterima oleh Perusahaan. Until the completion date of these financial
statements, there is no result of the tax appeal communicated to the Company.
The original financial statements included herein are in the Indonesian language.
PT SURYA TOTO INDONESIA Tbk CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam Rupiah, kecuali dinyatakan lain PT SURYA TOTO INDONESIA Tbk
NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2013 and
for the Year Then Ended Expressed in Rupiah, unless otherwise stated
46
8. PERPAJAKAN lanjutan
8. TAXATION continued
f. Ketetapan pajak lanjutan
f. Tax assessments continued
Tahun fiskal 2011 Fiscal year 2011
Pada tanggal 19 April 2013, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar
”SKPLB” pajak penghasilan badan untuk tahun 2011 sejumlah Rp440.943.613 jumlah
lebih
bayar yang
telah dilaporkan
oleh Perusahaan
sebesar Rp2.725.810.352.
Perusahaan juga menerima Surat Tagihan Pajak ”STP” dan Surat Ketetapan Pajak
Kurang Bayar
”SKPKB” untuk
pajak penjualan atas barang mewah tahun 2011
termasuk sanksi
administrasi sebesar
Rp4.683.145.962. Perusahaan
menerima ketetapan kurang bayar pajak untuk pajak
penjualan atas barang mewah dan telah membayar kekurangan pajak tersebut.
On April 19, 2013, the Company received a tax assessment letter confirming an overpayment of
the 2011 corporate income tax amounting to Rp440,943,613
the Company
reported overpayment amounting to Rp2,725,810,352.
The Company
also received
several tax
collection letters and tax assessment letters for underpayments of 2011 sales tax on luxury
goods including tax penalties amounting to Rp4,683,145,962. The Company accepts the
tax assessments on sales tax on luxury goods and has paid the respective underpayment.
Pada tanggal 18 Juli 2013, Perusahaan mengajukan keberatan atas SKPKB pajak
penghasilan badan untuk tahun 2011 sebesar Rp2.284.866.739.
On July 18, 2013, the Company has submitted an objection request of this underpayment
assessment of 2011 corporate income tax amounted to Rp2,284,866,739.
Tahun fiskal 2012 Fiscal year 2012
Pada tahun 2014, Perusahaan sedang diaudit oleh Direktorat Jenderal Pajak untuk tahun
pajak 2012. In 2014, the Company is being audited by the
Directorate General of Taxes for fiscal year 2012.
9. ASET LANCAR LAINNYA
9. OTHER CURRENT ASSETS
2013 2012
Uang muka kepada pemasok 13.516.554.576
12.251.325.940 Advance payments to supplier
Biaya dibayar di muka: Prepayments:
Asuransi 128.817.152
88.417.254 Insurance
Lainnya 1.569.788.897
1.170.358.288 Others
Total aset lancar lainnya 15.215.160.625
13.510.101.482 Total other current assets
10. ASET TETAP 10. FIXED ASSETS
Saldo Saldo
31 Desember 31 Desember
2012 2013
Balance Balance
December 31, Penambahan
Pengurangan Reklasifikasi
December 31, 2012
Additions Deductions
Reclassifications 2013
Perubahan di tahun 2013 2013 Movements
Harga perolehan Cost
Pemilikan langsung: Direct ownership:
Tanah 27.732.518.798
- -
- 27.732.518.798
Land Bangunan dan prasarana
365.000.876.287 236.191.200
184.712.702 142.200.000
365.194.554.785 Buildings and structures
Mesin 407.516.502.573
65.815.800.546 11.842.502.948
1.076.898.462 462.566.698.633
Machinery Peralatan pabrik
95.948.453.413 7.255.565.477
1.001.740.289 -
102.202.278.601 Factory tools
Peralatan kantor 66.223.825.260
13.517.873.754 772.118.103
1.060.786.000 80.030.366.911
Office equipment Kendaraan bermotor
6.376.938.820 -
2.575.945.296 2.422.050.000
6.223.043.524 Motor vehicles
968.799.115.151 86.825.430.977
16.377.019.338 4.701.934.462 1.043.949.461.252
Aset sewa pembiayaan: Assets under finance lease:
Peralatan kantor 2.316.786.000
1.500.975.000 -
1.060.786.000 2.756.975.000
Office equipment Kendaraan bermotor
4.007.050.000 2.105.900.000
- 2.422.050.000
3.690.900.000 Motor vehicles
6.323.836.000 3.606.875.000
- 3.482.836.000
6.447.875.000 975.122.951.151
90.432.305.977 16.377.019.338
1.219.098.462 1.050.397.336.252 Aset dalam penyelesaian
210.827.735 72.990.532.037
- 1.219.098.462
71.982.261.310 Construction in-progress
975.333.778.886 163.422.838.014
16.377.019.338 - 1.122.379.597.562
