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ng to s e aries pany Correction ences sset ences iates ed to e Tax enue e Tax lated Rate d Tax le 29 erpajakan n Law, pajak ncome ayable pany e Tax: 5 1 3 9 ded Tax iaries e Tax: 5 1 6 9 ded Tax Total enerima eived 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.