LAIN-LAIN - NETO MISCELLANEOUS – NET PERPAJAKAN Lanjutan TAXATION Continued
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015
Expressed in thousands of Rupiah, unless otherwise stated
101
32. PERPAJAKAN Lanjutan 32. TAXATION Continued
c. Utang pajak c. Taxes payable
Akun ini terdiri dari: This account consists of:
31 Maret
2015 31 Desember 2014
March 31, 2015 December 31, 2014
Pajak penghasilan: Income Taxes:
Pasal 4 2 7.938.228
7.607.633 Article 4 2
Pasal 21 33.484.848
32.465.584 Article 21
Pasal 22 1.048.897
947.068 Article 22
Pasal 23 17.068.142
16.540.567 Article 23
Pasal 25 89.810.985
93.359.526 Article 25
Pasal 26 264.931.951
264.967.202 Article 26
Pasal 29 304.323.877
285.318.328 Article 29
Pajak Pertambahan Nilai 38.156.745
44.331.396 Value-Added Tax
Pajak Bumi dan Bangunan 28.331.753
26.399.712 Land and Building Tax
Lain-lain 50.516.379
50.662.819 Others
Total 835.611.805
822.599.835 Total
d. Manfaat beban pajak penghasilan d. Income tax benefits expense
Manfaat beban pajak penghasilan Perusahaan dan Entitas Anak adalah sebagai berikut:
Income tax benefits expenses of the Company and Subsidiaries are as follows:
2015 2014
Tiga bulan Tiga bulan
Three months Three months
Manfaat beban pajak penghasilan Income tax benefit expense
Pajak kini Current tax
Operasi yang dilanjutkan: Continuing operation:
Perusahaan - -
The Company Entitas Anak
17.028.926 12.616.699
Subsidiaries Sub–total
17.028.926 12.616.699
Sub-total Operasi yang dihentikan
4.512.030 -
Discontinued operations
Total 21.540.956
12.616.699 Total
Pajak tangguhan Deferred tax
Operasi yang dilanjutkan: Continuing operations:
Perusahaan 47.325.371 43.636.663
The Company Entitas Anak
71.369.285 13.003.669
Subsidiaries Sub–total 118.694.656
56.640.332 Sub-total
Operasi yang dihentikan 15.066.797
68.744 Discontinued operations
Total 103.627.859 56.709.076
Total
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015
Expressed in thousands of Rupiah, unless otherwise stated
102
32. PERPAJAKAN Lanjutan 32. TAXATION Continued
Rekonsiliasi antara rugi sebelum manfaat beban pajak penghasilan dari operasi yang dilanjutkan
seperti dinyatakan pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian interim
dan taksiran penghasilan kena pajak Perusahaan untuk periode tiga bulan yang berakhir pada
31 Maret 2015 dan 2014 adalah sebagai berikut: Reconciliation between loss before income tax
benefit expense from continuing operations as recorded in the interim consolidated statements of
income and other comprehensive income and estimated taxable income of the Company for the
three-month periods ended March 31, 2015 and 2014 is as follows:
2015 2014
Tiga bulan Tiga bulan
Three months Three months
Laba rugi sebelum manfaat beban Income loss before income tax
pajak penghasilan dari operasi benefit expenses
yang dilanjutkan menurut laporan from continuing operation in the
laba rugi dan penghasilan interim consolidated statements of
komprehensif lain konsolidasian income and other
interim 581.184.259
364.553.129 comprehensive income
Bagian Perusahaan atas The Company’s portion on
laba Entitas Anak 502.592.763
117.220.801 income of Subsidiaries
Rugi laba Entitas Anak sebelum Loss income of Subsidiaries before
taksiran pajak penghasilan 341.030.542
148.072.993 provision for income tax
Laba sebelum beban pajak Income before income tax expenses
penghasilan Perusahaan 262.439.046
333.700.937 of the Company
Beda temporer: Temporary differences:
Penyusutan aset tetap 2.082.165
2.228.781 Depreciation of fixed assets
Amortisasi biaya ditangguhkan 827.824
829.049 Amortization of deferred charges
Penyisihan kewajiban imbalan kerja 532.939
2.886.596 Provision for employee benefits obligation
Total beda temporer 1.787.280
4.286.328 Total temporary differences
Beda tetap: Permanent differences:
Beban yang tidak dapat dikurangkan 3.582.287
1.759.352 Non-deductible expenses
Pendapatan bunga bagian Perusahaan The Company’s portion on interest income
yang telah dikenakan PPh subjected to Income
Pasal 23 - Final 55.427
56.174 Tax Article 23-Final
Bagian perusahaan atas laba The Company’s share in net income
Entitas Anak 502.592.763
117.220.801 of Subsidiaries
Total beda tetap 499.065.903
115.517.623 Total permanent differences
Taksiran laba rugi fiskal Estimated tax income loss
Perusahaan 234.839.577
222.469.642 of the Company
Beban pajak kini Current tax expenses
Perusahaan - -
The Company Entitas Anak
17.028.926 12.616.699
Subsidiaries
Total 17.028.926
12.616.699 Total
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015
Expressed in thousands of Rupiah, unless otherwise stated
103
32. PERPAJAKAN Lanjutan 32. TAXATION Continued
Rekonsiliasi di atas menjadi dasar dalam pengisian SPT Tahunan Pajak Penghasilan PPh Badan
Perusahaan.
The above reconciliation provides the basis for the Company’s Annual Corporate Income Tax Return.
e. Pajak tangguhan e. Deferred tax
Perhitungan manfaat beban pajak tangguhan Perusahaan dan Entitas Anak untuk periode tiga
bulan yang yang berakhir pada 31 Maret 2015 dan 2014 adalah sebagai berikut:
Calculation of deferred tax benefits expenses of the Company and Subsidiaries for the three-month
periods ended March 31, 2015 and 2014 are as follows:
1 Januari Manfaat
31 Maret 2015
beban 2015
January 1, Benefits
March 31, 2015
expenses 2015
Rugi fiskal 177.321.181
46.967.915 224.289.096
Tax loss Penyisihan atas investasi
entitas asosiasi yang Allowance for unrecoverable
tidak dapat dipulihkan 102.271
- 102.271
investment in associates Liabilitas imbalan kerja
karyawan 3.825.673 106.588
3.932.261 Employee benefits obligation
Penyisihan kerugian Allowance for impairment
penurunan nilai 85.620.173
- 85.620.173
losses Depresiasi dan amortisasi
Depreciation and amortization aset non-keuangan
16.439.563 250.868
16.188.695 of non-financial assets
Aset pajak tangguhan The Company’s deferred tax
Perusahaan – Neto 250.429.735
47.325.371 297.755.106
assets – Net Aset pajak tangguhan
Subsidiaries’ deferred tax Entitas Anak - Neto
323.956.002 56.799.914
380.755.916 Assets - Neto
Aset pajak tangguhan dari Deferred tax assets of
Entitas Anak yang diakuisisi 346.409.965
- 346.409.965
Subsidiaries acquired
Total aset pajak tangguhan 920.795.702
104.125.285 1.024.920.987
Total deferred tax assets Liabilitas pajak tangguhan
Subsidiaries’ deferred tax Entitas Anak
4.472.375 497.426
4.969.801 liabilities
Neto 916.323.327
103.627.859 1.019.951.186
Net 1 Januari
Manfaat 31 Desember
2014 beban
2014 January 1,
Benefits December 31,
2014 expenses
2014
Rugi fiskal 185.542.339
8.221.158 177.321.181
Tax loss Penyisihan atas investasi
entitas asosiasi yang Allowance for unrecoverable
tidak dapat dipulihkan 102.271
- 102.271
investment in associates Liabilitas imbalan kerja
karyawan 5.162.519 1.336.846
3.825.673 Employee benefits obligation
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015
Expressed in thousands of Rupiah, unless otherwise stated
104
32. PERPAJAKAN Lanjutan 32. TAXATION Continued