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