PERPAJAKAN lanjutan TAXATION continued
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM 30 Juni 2014 dan Periode Enam Bulan yang
Berakhir pada Tanggal Tersebut Disajikan dalam dolar AS, kecuali dinyatakan lain
PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2014 and
for the Six Months then Ended Expressed in U.S. dollars, unless otherwise stated
63
15. PERPAJAKAN lanjutan 15. TAXATION continued
Entitas Anak Subsidiaries
Pada tanggal 24 Maret 2009, CPPI, Entitas Anak melalui SC, menerima ”Surat Ketetapan Pajak
Lebih Bayar” SKPLB pajak penghasilan badan dan pajak pertambahan nilai tahun pajak 2007
masing-masing
sebesar Rp390.642.189
dan Rp718.266. SKPLB tersebut disetujui oleh Kantor
Pajak untuk dikompensasikan dengan ”Surat Ketetapan Pajak Kurang Bayar” SKPKB dan
”Surat Tagihan Pajak” STP pajak pasal 21, 23, 42, 15, dan PPN jasa luar negeri sebesar
Rp238.970.532. Sehingga masih tersisa SKPLB sebesar Rp152.389.923 yang dikompensasikan
dengan kurang bayar pajak penghasilan pasal 26 tahun pajak 2007.
On March 24, 2009, CPPI, a Subsidiary through SC, received Tax Overpayment Assessment Letter
“SKPLB” corporate income tax and value added tax for fiscal year 2007 amounting to Rp390,642,189
and Rp718,266, respectively. Those SKPLB have been agreed by the Tax Office to be compensated
with
Tax Underpayment
Assessment Letter
“SKPKB” and Tax Collection Letter “STP” of income tax article 21, 23, 42, 15 and value added
tax amounting to Rp238,970,532. Therefore, there are
still remaining
SKPLB amounting
to Rp152,389,923 which are offset with underpayment
of income tax article 26 for fiscal year 2007.
Pada tanggal yang sama, CPPI juga menerima SKPKB
dan STP
pajak lainnya
sebesar Rp2.652.096.776.
On the same date, CPPI also received SKPKB and STP for other taxes totaling Rp2,652,096,776.
Pada tanggal 15 September 2009, CPPI melunasi sisa kurang bayar pajak penghasilan pasal 26
untuk tahun pajak 2007 sebesar Rp2.499.706.853. On September 15, 2009, CPPI paid the rest of
income tax article 26 for fiscal year 2007 underpayment amounting to Rp2,499,706,853.
Pada tanggal 24 April 2009, CPPI mengajukan surat keberatan atas SKPLB pajak penghasilan
badan dan SKPKB pasal 26 tahun pajak 2007 sebesar Rp2.652.096.776.
On April 24, 2009, CPPI filed tax objection letter for SKPLB of corporate income tax and SKPKB article
26 for
fiscal year
2007 amounting
to Rp2,652,096,776.
Pada tanggal 1 Oktober 2009, CPPI menerima STP Bunga Penagihan atas kurang bayar pajak
penghasilan pasal 26 tahun pajak 2007 sebesar Rp274.964.822. CPPI telah membayar denda
penagihan tersebut pada bulan yang sama. On October 1, 2009, CPPI received “STP Bunga
Penagihan” for the underpayment of tax article 26 for fiscal year 2007 amounting to Rp274,964,822. CPPI
had fully paid the tax penalty on the same month.
Pada tanggal 7 Oktober 2009, CPPI menerima lagi STP Bunga Penagihan atas kurang bayar pajak
penghasilan pasal 26 tahun pajak 2007 sebesar Rp274.964.822.
On October 7, 2009, CPPI received “STP Bunga Penagihan” for the underpayment of tax article 26 for
fiscal year 2007 amounting to Rp274,964,822 again.
Pada tanggal 8 Maret 2010, CPPI menerima keputusan atas surat keberatan SKPKB pasal 26
tahun pajak 2007 tersebut, dan kantor pajak menambahkan kurang bayar pasal 26 sebesar
Rp322.144.008, sehingga kurang bayar pajak menjadi Rp2.974.240.784 untuk tahun pajak 2007.
On March 8, 2010, CPPI received the decision on objection letters for SKPKB article 26 for fiscal year
2007, and Tax Office included additional tax underpayment amounting to Rp322,144,008, hence,
the
total underpayment
of tax
became Rp2,974,240,784 for fiscal year 2007.
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM 30 Juni 2014 dan Periode Enam Bulan yang
Berakhir pada Tanggal Tersebut Disajikan dalam dolar AS, kecuali dinyatakan lain
PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2014 and
for the Six Months then Ended Expressed in U.S. dollars, unless otherwise stated
64
15. PERPAJAKAN lanjutan 15. TAXATION continued