UTANG USAHA PERPAJAKAN LK Interim September16.

PT Gudang Garam Tbk 26 11. UTANG USAHA 11. TRADE PAYABLES Utang usaha terutama berasal dari pembelian bahan bakupembantu. Trade payables are mainly originated from purchase of rawsupplementary materials. 30 September 31 Desember September December 2016 2015 Utang usaha pada pihak ketiga 1,100,615 2,349,264 Trade payables to third parties Utang usaha pada pihak berelasi Catatan 26 24,548 21,075 Trade payables to related parties Note 26 1,125,163 2,370,339 Lihat Catatan 28 untuk rincian saldo dalam valuta uang asing. See Note 28 for details of balances in foreign currencies. 12. PERPAJAKAN 12. TAXATION a. Utang pajak terdiri dari: a. Taxes payable consist of: 30 September 31 Desember September December 2016 2015 Perseroan: Company: Pajak Penghasilan Badan 244,073 524,323 Corporate Income Tax Pajak lainnya: Other taxes: Pasal 21 7,198 7,440 Article 21 Pasal 2326 6,598 3,495 Article 2326 Pasal 22 971 3,029 Article 22 258,840 538,287 Entitas anak: Subsidiaries: Pajak Penghasilan Badan 2,489 13,677 Corporate Income Tax Pajak lainnya 957 4,199 Other taxes 3,446 17,876 262,286 556,163 b. Komponen beban penghasilan pajak adalah sebagai berikut: b. The components of income tax expense benefit are as follows: 30 September 30 September September September 2016 2015 Perseroan: Company: Kini 1,497,891 1,284,786 Current Tangguhan 42,618 67,699 Deferred 1,540,509 1,352,485 Entitas anak: Subsidiaries: Kini 34,587 39,702 Current Tangguhan 22,046 11,137 Deferred 12,541 28,565 Konsolidasi: Consolidated: Kini 1,532,478 1,324,488 Current Tangguhan 20,572 56,562 Deferred 1,553,050 1,381,050 PT Gudang Garam Tbk 27 c. Rekonsiliasi antara laba akuntansi konsolidasian sebelum pajak penghasilan dikalikan tarif pajak yang berlaku dengan beban pajak adalah sebagai berikut: c. The reconciliation between the consolidated accounting profit before income tax multiplied by the enacted tax rate and income tax expense is as follows: 30 September 30 September September September 2016 2015 Laba akuntansi konsolidasian sebelum Consolidated accounting profit before pajak penghasilan 6,150,801 5,495,197 income tax Tarif pajak yang berlaku 25 25 Enacted tax rate 1,537,700 1,373,799 Pengaruh pajak dari perbedaan permanen: Tax effect of permanent differences: Perseroan 10,114 6,089 Company Entitas anak 25,464 1,162 Subsidiaries 15,350 7,251 Beban pajak penghasilan 1,553,050 1,381,050 Income tax expense d. Rekonsiliasi fiskal Perseroan adalah sebagai berikut: d. The Company’s fiscal reconciliation is as follows: 30 September 30 September September September 2016 2015 Laba konsolidasian sebelum pajak penghasilan 6,150,801 5,495,197 Consolidated profit before income tax Laba sebelum pajak penghasilan entitas anak 51,690 109,614 Subsidiaries profit before income tax Eliminasi transaksi dengan entitas anak 28,447 79,050 Elimination of transactions with subsidiaries 6,174,044 5,306,533 Koreksi fiskal: Fiscal corrections: Liabilitas imbalan kerja 55,487 36,791 Employee benefits obligation Laba penjualan aset tetap 1,909 72 Gain on sale of fixed assets Penyusutan aset tetap 193,938 223,756 Depreciation of fixed assets Sumbangan 15,604 15,299 Donations Pendapatan bunga dan sewa 104,292 20,642 Interest and rental income Lainnya 42,749 24,847 Others Laba kena pajak Perseroan 5,991,563 5,139,144 Taxable profit of the Company e. Perhitungan beban pajak kini dan utang pajak penghasilan adalah sebagai berikut: e. The calculation of current tax expense and income tax liabilities are as follows: 30 September 31 Desember September December 2016 2015 Laba kena pajak Perseroan 5,991,563 8,402,812 Taxable profit of the Company Tarif pajak yang berlaku 25 25 Enacted tax rate Beban pajak kini Perseroan 1,497,891 2,100,703 Current tax expense of the Company Pajak dibayar dimuka Perseroan: Prepaid income taxes of the Company: PPh pasal 22 99,457 125,147 Income tax article 22 PPh pasal 23 104 132 Income tax article 23 PPh pasal 25 1,301,066 1,451,101 Income tax article 25 1,400,627 1,576,380 Utang Pajak Penghasilan Badan pasal 29 Corporate Income Tax payables article 29 Perseroan 97,264 524,323 of the Company PT Gudang Garam Tbk 28 f. Perbedaan temporer yang membentuk bagian signifikan dari aset dan liabilitas pajak tangguhan per 30 September 2016 dan 31 Desember 2015, adalah sebagai berikut: f. The items that give rise to significant portions of the deferred tax assets and liabilities as of 30 September 2016 and 31 December 2015 are as follows: 30 September 31 Desember September December 2016 2015 Aset pajak tangguhan entitas anak, bersih 107,151 88,210 Deferred tax assets of subsidiaries, net Aset liabilitas pajak tangguhan Perseroan: Deferred tax asset liability of the Company: Laba belum terealisasi dalam persediaan 193,806 200,919 Unrealized profits in inventories Liabilitas imbalan kerja 217,375 203,502 Employee benefits obligation Aset tetap 788,705 739,327 Fixed assets Liabilitas pajak tangguhan Perseroan, bersih 377,524 334,906 Deferred tax liabilities of the Company, net Liabilitas pajak tangguhan entitas anak, bersih - 3,105 Deferred tax liabilities of subsidiaries, net 377,524 338,011 g. Sesuai peraturan perpajakan di Indonesia, Perseroan dan entitas anak melaporkanmenyetorkan pajak untuk setiap perusahaan sebagai suatu badan hukum yang terpisah berdasarkan sistem self-assessment . Fiskus dapat menetapkan atau mengubah pajak-pajak tersebut dalam batas waktu yang ditentukan sesuai dengan ketentuan yang berlaku. g. Under the taxation laws of Indonesia, the Company and subsidiaries submitpay individual company tax returns on the basis of self-assessment. The tax authorities may assess or amend taxes within the statute of limitations, under prevailing regulations. 13. UTANG CUKAI, PPN DAN PAJAK ROKOK 13.