PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2015 and 2014
Expressed in Rupiah, unless Otherwise Stated
53
17. PERPAJAKAN lanjutan 17. TAXATION continued
d. Pajak Kini lanjutan d. Current Tax continued
Laba kena pajak rugi fiskal Perusahaan untuk tahun fiskal 2015 dan 2014 hasil rekonsiliasi,
seperti yang tercantum dalam tabel diatas menjadi
dasar dalam
pengisian Surat
Pemberitahuan Tahunan PPh Badan yang disampaikan ke Kantor Pajak.
Taxable income fiscal loss of the Company for fiscal years 2015 and 2014 resulting from the
reconciliation as shown in the table above will be the basis for filing the Corporate Annual Tax
Returns submitted to the Tax Office.
e. Pajak Tangguhan e. Deferred Tax
Pajak tangguhan
dihitung berdasarkan
pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut
laporan posisi
keuangan konsolidasian
komersial dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari aset liabilitas pajak
tangguhan adalah sebagai berikut: Deferred tax is calculated based on temporary
differences between the carrying value of total assets and liabilities recorded according to the
commercial consolidated statements of financial positions and tax bases of assets and liabilities.
Details of deferred tax assets liabilities are as follows:
Saldo Dibebankan ke
Saldo Awal
laporan laba rugi Dibebankan ke Akhir
Beginning Charged to
ekuitas Ending
Balance Profit or
Charged to Balance
2014 loss
equity 2015
Perusahaan The Company
Aset tetap 148.433.212
84.823.967 -
63.609.245 Fixed assets
Liabilitas imbalan kerja 112.762.812
136.522.548 124.683.407
100.923.671 Employee benefits liability
Entitas Anak Subsidiary
Liabilitas imbalan kerja 10.888.944.548 5.625.033.974
578.943.163. 5.842.853.737 Employee benefits liability
Aset tetap 7.038.472.048 5.812.105.969
- 1.226.366.079 Fixed assets
Aset Pajak Tangguhan - Neto 4.111.668.524 34.274.520
703.626.570 4.781.020.574 Deferred Tax Assets - Net
Entitas Anak Subsidiary
Liabilitas imbalan kerja - 7.157.906.272
969.301.832 8.127.208.104 Employee benefits liability
Aset tetap - 9.128.778.944
9.128.778.944 Fixed assets
Liabilitas Pajak Tangguhan - Neto - 1.970.872.672
969.301.832 1.001.570.840 Deferred Tax Liability - Net
Disajikan KembaliAs Restated - CatatanNote 33 Dikreditkan
Saldo dibebankan ke
Saldo Awal
laporan laba rugi Dibebankan ke Akhir
Beginning Credited Charged ekuitas
Ending Balance
to Profit or Charged to
Balance 2013
loss equity
2014 Perusahaan
The Company
Aset tetap 282.295.426
133.862.214 -
148.433.212 Fixed assets
Liabilitas imbalan kerja 169.475.760
35.816.752 92.529.700
112.762.812 Employee benefits liability
Entitas Anak Subsidiary
Liabilitas imbalan kerja 10.552.430.832 1.361.644.038 1.025.130.322 10.888.944.548
Employee benefits liability Aset tetap
4.336.495.163 2.701.976.885 - 7.038.472.048
Fixed assets
Aset Pajak Tangguhan - Neto 6.667.706.855 1.438.378.309 1.117.660.022 4.111.668.524 Deferred Tax Assets - Net
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2015 and 2014
Expressed in Rupiah, unless Otherwise Stated
54
17. PERPAJAKAN lanjutan 17. TAXATION continued
e. Pajak Tangguhan lanjutan e. Deferred Tax continued
Manajemen Grup berpendapat bahwa aset pajak tangguhan tersebut dapat digunakan
seluruhnya terhadap penghasilan kena pajak di masa yang akan datang.
Management of the Group is of the opinion that the above deferred tax assets may be utilized
against taxable profit in the future.
Pada tanggal 31 Desember 2015, Perusahaan tidak mengakui aset pajak tangguhan sebesar
Rp458.285.804 yang berasal dari rugi fiskal Perusahaan sebesar Rp1.833.143.216 karena
manajemen Perusahaan berkeyakinan aset pajak tangguhan tersebut tidak akan dapat
digunakan. As of December 31, 2015, the Company did not
provide deferred tax asset amounting to Rp458,285,804 for tax loss of the Company
amounting to Rp1,833,143,216, since the Company expects that deferred tax asset will
not be utilized.
Pada tanggal 31 Desember 2015 dan 2014, Grup tidak mengakui aset pajak tangguhan
masing-masing sebesar Rp356.097.516 dan Rp356.147.516 yang berasal dari akumulasi
rugi fiskal PT Galan Gelora Djaja, entitas anak, masing-masing sebesar Rp1.424.390.065 dan
Rp1.424.590.065 karena manajemen Grup berkeyakinan aset pajak tangguhan tersebut
tidak akan dapat digunakan. As of December 31, 2015 and 2014, the Group
did not provide deferred tax asset amounting to
Rp356,097,516 and
Rp356,147,516, respectively, for tax loss carry forward from
PT Galan Gelora Djaja, a subsidiary, amounting to Rp1,424,390,065 and Rp1,424,590,065,
respectively, since the Group expects that deferred tax asset will not be utilized.
Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak
yang berlaku dari laba sebelum beban pajak penghasilan seperti yang dilaporkan pada
laporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah sebagai berikut:
The reconciliation between the income tax expense calculated by applying the applicable
tax rate on the income before tax expense as shown in the consolidated statements of profit
or loss and other comprehensive income is as follows:
2014 Disajikan Kembali
As Restated - 2015
CatatanNote 33
Laba sebelum beban Income before income tax
pajak penghasilan menurut expense per consolidated
laporan laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 177.962.941.779 150.033.454.319
other comprehensive income Laba sebelum beban
Income before tax expense pajak entitas anak
176.308.753.699 145.608.218.488 of subsidiaries
Eliminasi transaksi dengan Elimination of transactions with
entitas anak 26.651.979.103
40.488.440.324 subsidiaries
Laba sebelum beban Income before income tax expense
pajak penghasilan Perusahaan 28.306.167.183
44.913.676.155 of the Company
Pajak dihitung pada tarif Tax calculated based
pajak yang berlaku 7.076.541.796
11.228.419.039 on applicable tax rate
Pengaruh pajak atas Tax
effect of the Company’s beda tetap Perusahaan
7.313.481.085 10.359.035.826 permanent differences
Pengaruh pajak atas aset pajak Tax effect of the Company’s
tangguhan yang belum diakui 458.285.804
- unrecognized deferred tax asset
Total Beban Pajak Penghasilan Total Income Tax Expense
Perusahaan 221.346.515
869.383.213 of the Company
Total Beban Pajak Penghasilan Total Income Tax Expense
Entitas Anak 46.660.483.677
36.490.307.846 of the Subsidiaries
Total Beban Pajak Penghasilan Total Income Tax Expense
Konsolidasian 46.881.830.192 37.359.691.059
Consolidation