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PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
pada Tanggal 31 Desember 2016 dan 2015 December 31, 2016 and 2015
Dalam US Dolar Penuh In Full US Dollar
Lanjutan Continued
36
konsolidasian, Wintermar
sedang mengajukan keberatan atas hasil-hasil pemeriksaan tersebut di
atas. consolidated financial statements, Wintermar is filling
an appeal to the tax assesment letter mention above.
PSV PSV
PSV menerima hasil pemeriksaan masa pajak 2011 berupa Surat Ketetapan Pajak Kurang BayarSKPKB
Pajak Penghasilan Pasal 21 Nomor : 000152011103513 tanggal 18 Desember 2013
sebesar Rp924.719.160. Atas SKPKB tersebut, PSV mengajukan keberatan melalui Surat Keberatan
No.0761A.12II2014 tanggal 28 Februari 2014.
Pada tanggal 11 Desember 2014 pihak Kantor Pajak menolak Surat Keberatan tersebut melalui Surat
Ketetapan Pajak Nomor KEP-1472WPJ.052014, selanjutnya PSV mengajukan Banding ke Pengadilan
Pajak melalui Surat Banding No.0352A.12I2015 tanggal 28 Januari 2015. Untuk memenuhi
persyaratan
pengajuan banding, PSV
telah melakukan pembayaran
dimuka sebesar Rp462.500.000. Pada tanggal 30 Januari 2015 dan
terdaftar dengan Nomor Sengketa : 10-088232-2011. Saat ini proses persidangan telah selesai dan hanya
tinggal menunggu putusan dari Pengadilan Pajak. PSV received assessment letters for year 2011 in
the form of tax underpayment underpayment of Income Tax Article 21 Number: 000152011103513
dated December 18, 2013 amounted to Rp924,719,160. On the tax assessments, PSV filed
objections through the Objection Letter No.0761A.12II2014 dated February 28, 2014. On
December 11, 2014 the Tax Office rejected the objection letter through a tax assessment letter No.
KEP-1472WPJ.052014, PSV filed a further appeal to
Tax Court through the Letter of Appeal No.0352A.12I2015 dated January 28, 2015. To
meet the filing requirements of appeals, PSV has made an advance payment of Rp462,500,000. On
January 30, 2015 and registered with No. dispute: 10-088232-2011. Currently the trial process has
been completed and only waiting for the decision of the Tax Court.
e. Pajak Tangguhan e. Deferred Tax
31 Des 2015 Dibebankan pada
31 Des 2016 Dec 31, 2015
Laba Rugi Dec 31, 2016
Charged to Profit or Loss
USD USD
USD Aset Pajak Tangguhan
Deferred Tax Assets Perusahaan
The Company
Pen u r u n an Nilai Aset 58,019
465,480 523,499
Impairment of Asset Pen yisih an Un t u k Ru g i Fiskal Yan g Tid ak Ter p u lih kan
-- 523,499
523,499 Allowance for Unrecoverable Fiscal Loss
Su b To t al 58,019
58,019 --
Sub Total
Entitas Anak: Subsidiaries:
PT Win t er m ar 179,257
248,139 427,396
PT Wintermar PT Sen t o saseg ar a Mu lia Sh ip p in g
42,985 --
42,985 PT Sentosasegara Mulia Shipping
PT Win Mar it im 242,854
77,655 320,509
PT Win Maritim PT Win Of f sh o r e
-- 2,530,494
2,530,494 PT Win Offshore
PT PSV In d o n esia --
263,649 263,649
PT PSV Indonesia Pen yisih an Un t u k Ru g i Fiskal Yan g Tid ak Ter p u lih kan
-- 3,585,033
3,585,033 Allowance for Unrecoverable Fiscal Loss
Su b To t al 465,096
465,096 --
Sub Total
Total Aset Pajak Tangguhan 523,115
523,115 --
Total of Deferred Tax Assets 31 Des 2014
Dibebankan pada 31 Des 2015
Dec 31, 2014 Laba Rugi
Dec 31, 2015 Charged to
Profit or Loss USD
USD USD
Aset Pajak Tangguhan Deferred Tax Assets
Perusahaan The Company
Pen u r u n an Nilai aset --
58,019 58,019
Impairment of Asset Su b To t al
-- 58,019
58,019 Sub Total
Entitas Anak: Subsidiaries:
PT Win t er m ar --
179,257 179,257
PT Wintermar PT Sen t o saseg ar a Mu lia Sh ip p in g
42,985 --
42,985 PT Sentosasegara Mulia Shipping
PT Win Mar it im 192,854
50,000 242,854
PT Win Maritim Su b To t al
235,839 229,257
465,096 Sub Total
Total Aset Pajak Tangguhan 235,839
287,276 523,115
Total of Deferred Tax Assets
Nilai tercatat aset pajak tangguhan telah dikaji dan diturunkan sehubungan dengan kemungkinan laba
kena pajak yang tersedia tidak memadai untuk dikompensasikan dengan sebagian atau seluruh
aset pajak tangguhan. The carrying amount of deferred tax assets has been
reviewed and impaired in relation to the possibility that taxable income available for compensation is not
sufficient to cover some part or all deferred tax assets.