PERPAJAKAN TAXATION PERPAJAKAN lanjutan TAXATION continued

language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Pada Tanggal-Tanggal 30 Juni 2015 Tidak Diaudit dan 31 Desember 2014 Diaudit dan Periode Enam bulan Yang Berakhir Pada Tanggal 30 Juni 2015 dan 2014 Tidak Diaudit Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS As of June 30, 2015 Unaudited and December 31, 2014 Audited and the Six-month Periods Ended June 30, 2015 and 2014 Unaudited Expressed in rupiah, unless otherwise stated 39 14. UTANG LAIN-LAIN 14. OTHER PAYABLES Akun ini terdiri dari utang kepada pemasokkontraktor yang terutama timbul sehubungan dengan jasa transportasi, pembangunan pabrik baru, serta pembelian mesin dan peralatan, dengan rincian sebagai berikut: This account consists of payables to supplierscontractors mainly arising from transportation services, construction of new plants and purchases of machinery and equipment, with details as follows: 30 Jun. 2015 31 Des. 2014 Jun. 30, 2015 Des. 31, 2014 Pihak ketiga Third parties Oshikiri Machinery Co., Ltd 21.369.550.394 3.477.655.146 Oshikiri Machinery Co., Ltd PT Balrich Logistic 9.266.545.463 7.019.630.691 PT Balrich Logistic PT Bangun Putra Karawang 6.693.042.000 6.723.203.278 PT Bangun Putra Karawang PT Nusa Raya Cipta Catatan 30h 5.508.500.000 5.472.000.000 PT Nusa Raya Cipta Note 30h PT Dwisapta Pratama 4.589.028.671 13.787.320 PT Dwisapta Pratama PT Adi Sarana Armada Tbk 3.266.366.183 4.867.965.349 PT Adi Sarana Armada Tbk PT Trikarya Cemerlang 2.844.352.950 1.066.111.322 PT Trikarya Cemerlang PT Tamoratama Prakarsa Catatan 30g 2.466.311.776 4.940.746.412 PT Tamoratama Prakarsa Note 30g PT Mega Persada Indonesia Catatan 30f 2.297.096.001 4.192.407.780 PT Mega Persada Indonesia Note 30f Packagers Pte. Ltd 2.208.413.822 1.244.000.000 Packagers Pte. Ltd PT Wira Logitama Saksama 1.669.791.713 2.186.385.001 PT Wira Logitama Saksama CV Ameen Production 1.335.945.190 - CV Ameen Production PT Orlansoft Data System 1.035.165.000 1.035.165.000 PT Orlansoft Data System PT Sekawan Triasa - 2.667.600.009 PT Sekawan Triasa Lain-lain masing-masing dibawah Rp1 miliar 29.170.762.959 23.015.305.758 Others below Rp1 billion each Total 93.720.872.122 67.921.963.066 Total Pihak berelasi Catatan 29 Related parties Note 29 PT Indomarco Prismatama 2.520.781.656 586.136.943 PT Indomarco Prismatama Pasco Shikishima Corporation 2.022.454.226 - Pasco Shikishima Corporation PT Indolakto - 51.731.760 PT Indolakto Total 4.543.235.882 637.868.703 Total 15. PERPAJAKAN 15. TAXATION a. Pajak dibayar dimuka terdiri dari: a. Prepaid taxes consist of the following: 30 Jun. 2015 31 Des. 2014 Jun. 30, 2015 Des. 31, 2014 Tagihan pengembalian pajak - 43.298.780 Claims for tax refund Pajak pertambahan nilai 2.935.139.567 - Value added taxes Total 2.935.139.567 43.298.780 Total language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Pada Tanggal-Tanggal 30 Juni 2015 Tidak Diaudit dan 31 Desember 2014 Diaudit dan Periode Enam bulan Yang Berakhir Pada Tanggal 30 Juni 2015 dan 2014 Tidak Diaudit Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS As of June 30, 2015 Unaudited and December 31, 2014 Audited and the Six-month Periods Ended June 30, 2015 and 2014 Unaudited Expressed in rupiah, unless otherwise stated 40 15. PERPAJAKAN lanjutan 15. TAXATION continued b. Utang pajak terdiri dari: b. Taxes payable consist of the following: 30 Jun. 2015 31 Des. 2014 Jun. 30, 2015 Des. 31, 2014 Pajak penghasilan: Income taxes: Pasal 21 1.835.862.503 966.083.111 Article 21 Pasal 23 1.568.302.608 269.338.188 Article 23 Pasal 25 3.952.384.260 3.962.549.205 Article 25 Pasal 26 3.210.424.803 110.271.199 Article 26 Pasal 29 11.407.506.316 792.403.641 Article 29 Pajak Keluaran - 169.998.671 VAT Out Total 21.974.480.490 6.270.644.015 Total c. Rekonsiliasi antara laba sebelum pajak penghasilan sebagaimana yang disajikan dalam laporan laba-rugi komprehensif dan taksiran penghasilan kena pajak adalah sebagai berikut: c. The reconciliation between income before income tax as shown in the statement of comprehensive income and estimated taxable income is as follows: 30 Jun. 2015 30 Jun. 2014 Jun. 30, 2015 Jun. 30, 2014 Laba sebelum pajak Income before income tax penghasilan per laporan per statement of laba rugi dan penghasilan profit and loss and other komprehensif lain 164.521.465.266 133.988.827.217 comprehensive income Beda temporer: Temporary differences: Penyisihan imbalan kerja - neto 7.018.103.046 5.185.633.841 Provision for employee benefits - net Akrual rabat 5.691.914.144 634.871.412 Accrued rebates Penyusutan dan keuntungankerugian Depreciation and gainloss dari penjualan aset tetap 32.573.661.043 28.726.422.876 on sale of fixed assets Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 6.318.837.983 1.051.220.172 Non-deductible expenses Pendapatan bunga yang Interest income already dikenakan pajak final 6.145.365.215 269.774.480 subjected to final tax Taksiran penghasilan kena pajak 144.831.294.181 111.864.355.286 Estimated taxable income language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Pada Tanggal-Tanggal 30 Juni 2015 Tidak Diaudit dan 31 Desember 2014 Diaudit dan Periode Enam bulan Yang Berakhir Pada Tanggal 30 Juni 2015 dan 2014 Tidak Diaudit Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS As of June 30, 2015 Unaudited and December 31, 2014 Audited and the Six-month Periods Ended June 30, 2015 and 2014 Unaudited Expressed in rupiah, unless otherwise stated 41 15. PERPAJAKAN lanjutan 15. TAXATION continued