PENGHASILAN KOMPREHENSIF LAINNYA OTHER COMPREHENSIVE INCOME
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 115 - Sehubungan dengan pembayaran atas pembelian
peralatan dimana transaksi lindung nilai yang dilakukan telah secara efektif saling hapus
perubahan arus kas yang diatribusikan terhadap risiko yang dilindung nilai, perubahan nilai wajar yang
diakui dalam penghasilan komprehensif lain direklasifikasi ke nilai peralatan yang di lindung nilai
Catatan 15. In connection with the payment for purchase of main
equipment where the hedging transaction undertaken has effectively offset the change in cash
flow attributable to the risk being hedged, the changes in fair value recognized in other
comprehensive income are reclassified to the value of the hedged item Note 15.
Pada tanggal 31 Maret 2017 dan 2016, perubahan nilai wajar lindung nilai arus kas yang masih belum
terealisasi, dicatat dalam penghasilanbeban komprehensif
lain masing-masing
sebagai penghasilan dan beban sebesar Rp141.287 dan
Rp10.674.064. As of March 31, 2017 and 2016, unrealized change
in fair value of cash flow hedge recognized in other comprehensive income as incomeexpense
amounting to Rp141,287 and Rp10,674,064, respectively.
39. PAJAK PENGHASILAN 39. INCOME TAX
Beban pajak Grup terdiri dari: Tax expense of the Group consists of the following:
31 Maret 31 Maret
March 31, March 31,
2017 2016
Unaudited Unaudited
Perseroan The Company
Kini 102.269.537
155.770.210 Current
Tangguhan 83.645.097
70.358.897 Deferred
18.624.440 85.411.313
Entitas anak Subsidiaries
Kini 113.222.885
118.101.101 Current
Tangguhan 6.963.109
10.555.655 Deferred
106.259.776 107.545.446
Konsolidasian Consolidated
Kini 215.492.422
273.871.311 Current
Tangguhan 90.608.206
80.914.552 Deferred
124.884.216 192.956.759
Perseroan telah memenuhi persyaratan memperoleh penurunan tarif PPh Badan sebesar 5 masing-
masing untuk tahun fiskal 2017 dan 2016 berdasarkan Peraturan Pemerintah Nomor 81 Tahun
2007. The Company met the requirements for reduction of
income tax rate by 5 for fiscal years 2017 and 2016, in accordance with the Government
Regulation No. 81 Year 2007. Rekonsiliasi antara laba sebelum pajak penghasilan
yang ditunjukkan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan
taksiran laba kena pajak dan beban pajak kini untuk periode yang berakhir pada tanggal 31 Maret 2017
dan 2016 adalah sebagai berikut: The reconciliation between profit before income tax
as shown in the consolidated statements of profit or loss and other comprehensive income and
estimated taxable income and current tax expense for the period ended March 31, 2017 and 2016 are
as follows:
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 116 -
31 Maret 31 Maret
March 31, March 31,
2017 2016
Unaudited Unaudited
Laba konsolidasian sebelum Consolidated income before
beban pajak penghasilan 875.546.105
1.243.028.724 income tax
Laba entitas anak sebelum Subsidiaries’ income before
beban pajak penghasilan 320.374.579
436.841.903 income tax
Bagian atas laba bersih entitas Equity in net income
asosiasi 5.297.880
10.453.045 of associates
Disesuaikan dengan jurnal Adjusted for consolidation
eliminasi konsolidasi 3.777.558
3.309.517 eliminations
Laba sebelum pajak penghasilan Income before income tax -
Perseroan 556.691.848
799.043.293 the Company
Perbedaan permanen: Permanent differences:
Differences betw een Perbedaan nilai buku fiskal dan
fiscal and commercial komersial atas aset tetap
3.214.451.221 244.085.195
net book value of fixed assets Kesejahteraan karyaw an
6.207.086 104.084.323
Employee w elfare Penyisihan promosi
Provision for sales promotion peningkatan penjualan
- 21.306.824
expense Pendapatan yang telah dikenakan
Income subject to final tax, pajak penghasilan final
15.609.965 51.368.457
recorded on a net of tax basis Lain-lain
13.114.284 30.501.082
Others 3.218.162.626
347.730.069 Perbedaan temporer:
Temporary differences: Differences betw een
Perbedaan nilai buku fiskal dan fiscal and commercial
komersial atas aset tetap net book value of fixed
dan beban tangguhan 3.304.906.303
235.633.490 assets and deferred charges
Aset sew a pembiayaan 1.546.821
1.546.821 Leased assets
Liabilitas imbalan kerja 197.803
12.784.119 Employee benefits liabilities
Cadangan persediaan usang Allow ance for obsolete and
dan bergerak lambat 399.316
115.283 slow moving inventories
Allow ance for impairment of Tunjangan produktivitas dan uang jasa
87.992.872 101.632.383
Productivity allow ances and incentive Penyisihan lainnya
45.643.656 21.080.588
Other provisions 3.263.506.789
327.537.866 Laba kena pajak - Perseroan
511.347.685 778.851.090
Taxable income - the Company Beban pajak penghasilan
Income tax expense Perseroan - kini
102.269.537 155.770.210
the Company - current Beban pajak penghasilan
Income tax expense entitas anak - kini
113.222.885 118.101.101
subsidiaries - current
215.492.422 273.871.311
Perhitungan beban dan utang pajak kini Perseroan adalah sebagai berikut:
Current tax expense and payable of the Company are computed as follows:
31 Maret 31 Maret
March 31, March 31,
2017 2016
Unaudited Unaudited
Beban pajak kini 102.269.537
155.770.210 Current tax expense
Dikurangi pembayaran pajak dimuka 358.001.508
186.737.823 Less prepaid taxes
Utang uang muka pajak kini Current tax payable advanced
Catatan 25 255.731.971
30.967.613 Note 25
Laba fiskal tahun 2016 menjadi dasar dalam pengisian Surat Pemberitahuan Pajak SPT tahunan
PPh Badan 2016. The taxable income for 2016 will be the basis in the
preparation of the 2016 annual Corporate Tax Returns SPT.