INCOME TAX FinRpt TW1 SMGR SMGR LK TW I Maret 2015
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 103 -
31 Maret 31 Maret
March 31, March 31,
2015 2014
Unaudited Unaudited
Laba konsolidasian sebelum Consolidated income before
beban pajak penghasilan 1.500.736.866
1.703.702.261 income tax
Laba entitas anak sebelum Subsidiaries’ income before
beban pajak penghasilan 388.273.031
478.013.538 income tax
Bagian atas laba bersih entitas Equity in net income
asosiasi 6.740.985
7.045.743 of associates
Disesuaikan dengan jurnal Adjusted for consolidation
eliminasi konsolidasi 5.944.298
5.123.095 eliminations
Laba sebelum pajak penghasilan Income before income tax -
Perseroan 1.099.778.552
1.213.519.885 the Company
Perbedaan permanen: Permanent differences:
Differences between Perbedaan nilai buku fiskal dan
fiscal and commercial komersial atas aset tetap
8.774.330 10.460.633
net book value of fixed assets Kesejahteraan karyawan
7.392.055 13.774.742
Employee welfare Penyisihan promosi
Provision for sales promotion peningkatan penjualan
2.078.945 1.596.261
expense Pendapatan yang telah dikenakan
Income subject to final tax, pajak penghasilan final
64.310.974 36.721.754
recorded on a net of tax basis Lain-lain 15.582.465
35.940.181 Others
49.425.179 25.050.063
Perbedaan temporer: Temporary differences:
Differences between Perbedaan nilai buku fiskal dan
fiscal and commercial komersial atas aset tetap
net book value of fixed dan beban tangguhan
33.624.585 61.994.424
assets and deferred charges Aset sewa pembiayaan
1.255.434 1.255.434
Leased assets Liabilitas imbalan kerja
15.678.818 5.777.373
Employee benefits liabilities Cadangan persediaan usang
Allowance for obsolete and dan bergerak lambat
184.257 257.653
slow moving inventories Allowance for impairment of
Cadangan penurunan nilai piutang 697.918
1.203.693 receivable
Penyisihan untuk beban restorasi -
571.834 Provision for restoration expenses
Tunjangan produktivitas dan uang jasa 63.912.448
9.182.017 Productivity allowances and incentive
Penyisihan lainnya 32.819.332
31.279.626 Other provisions
77.016.918 16.121.330
Laba kena pajak - Perseroan 1.127.370.291
1.222.448.618 Taxable income - the Company
Beban pajak penghasilan Income tax expense
Perseroan - kini 225.474.062
244.489.728 the Company - current
Beban pajak penghasilan Income tax expense
entitas anak - kini 106.159.951
134.263.128 subsidiaries - current
331.634.013 378.752.856
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,
2015 2014
Unaudited Unaudited
Beban pajak kini 225.474.062
244.489.728 Current tax expense
Dikurangi pembayaran pajak dimuka 154.041.633
195.501.652 Less prepaid taxes
Utang pajak kini Catatan 25 71.432.429
48.988.076 Current tax payable Note 25
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 104 - Laba fiskal dan beban pajak penghasilan kini
Perseroan tahun 2013 sudah sesuai dengan Surat Pemberitahuan Pajak SPT yang disampaikan ke
Kantor Pelayanan Pajak. Taxable income and current tax expense of the
Company for 2013 are accordance with the Corporate Tax Returns filled with the Tax Service
Office.
Pajak penghasilan yang diakui dalam pendapatan komprehensif lain
Income tax recognized in other comprehensive income
31 Maret 31 Maret
March 31, March 31,
2015 2014
Manfaatbeban yang diakui dalam Benefitexpense recognized
pendapatan komprehensif lain: in other comprehensive income:
Selisih kurs penjabaran Exchange different from translation
laporan keuangan -
140.006 of financial statements
Jumlah pajak penghasilan yang diakui dalam pendapatan
Total income tax recognized komprehensif lain
- 140.006
in other comprehensive income
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 105 -
Pajak Tangguhan Deferred Tax
Dikreditkan dibebankan
ke laporan laba rugi
komprehensif konsolidasian
Credited charged to
31 Desember consolidated
31 Maret December 31,
statement of March 31,
2014 comprehensive
2015 Unaudited
income Unaudited
Asetliabilitas pajak tangguhan - neto Deferred tax assetsliabilities - net
Perseroan The Company
Aset tetap 130.496.765
7.851.535 138.348.300
Fixed assets Aset sewa pembiayaan
1.529.805 251.087
1.278.718 Leased assets
Beban tangguhan dan Deferred charges and intangible
aset takberwujud 5.440.550
17.558.214 12.117.664
assets Liabilitas imbalan kerja
17.035.912 3.135.764
20.171.676 Employee benefits liabilities
Cadangan persediaan usang dan Allowance for obsolete and slow
bergerak lambat 13.133.094
36.851 13.169.945
moving inventories Cadangan penurunan nilai piutang
1.557.020 139.583
1.417.437 Allowance for impairment of receivables
Tunjangan produktivitas Productivity allowances and
dan uang jasa 57.924.362
12.782.488 70.706.850
and incentive compensation Penyisihan lain-lain
14.442.176 29.321.226
43.763.403 Other provisions
19.433.845 19.475.909
42.065
Entitas anak Subsidiaries
Aset tetap 62.698.530
1.867.072 64.565.602
Fixed assets Aset sewa pembiayaan
280.675 168.544
112.131 Leased assets
Cadangan penurunan nilai piutang 3.685.099
49.584 3.635.515
Allowance for impairment of receivables Liabilitas imbalan kerja
11.162.522 1.293.108
12.455.630 Employee benefits liabilities
Cadangan persediaan usang dan Allowance for obsolete and slow
bergerak lambat 4.923.013
7.064 4.915.949
moving inventories Tunjangan produktivitas
Productivity allowances and dan uang jasa
52.954.246 10.711.780
63.666.026 incentive compensation
Cadangan biaya bongkar 5.727.055
- 5.727.055
Allowance for dismantle cost Akumulasi rugi fiskal
6.668.469 1.755.319
8.423.788 Accumulated fiscal loss
Penyisihan lain-lain 8.988.393
5.932.640 3.055.752
Other provisions 31.690.942
5.735.303 37.426.244
Total aset pajak tangguhan - neto 12.257.097
25.211.212 37.468.309
Total deferred tax assets - net
Liabilitas pajak tangguhan - neto Deferred tax liabilities, net
Entitas anak Subsidiaries
Aset tetap 170.763.958
12.801 170.776.759
Fixed assets Aset sewa pembiayaan
1.093.825 117
1.093.708 Leased assets
Liabilitas imbalan kerja 42.229.656
1.501 42.228.155
Employee benefits liabilities Cadangan persediaan usang dan
Allowance for obsolete and slow bergerak lambat
5.183.686 -
5.183.686 moving inventories
Cadangan penurunan nilai piutang 11.288.819
44 11.288.775
Allowance for impairment of receivables Tunjangan produktivitas
Productivity allowances and dan uang jasa
46.920.128 7.640
46.912.489 incentive compensation
Penyisihan lain-lain 1.014.314
505.022 509.292
Other provisions Total liabilitas pajak tangguhan - neto
63.033.529 527.127
63.560.654 Total deferred tax liabilities - net
Manfaat pajak tangguhan - neto 24.684.085
Deferred tax expense - net
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 106 - Rekonsiliasi antara beban pajak penghasilan seperti
yang tercantum dalam laporan laba rugi komprehensif konsolidasian dengan hasil perkalian
laba akuntansi sebelum pajak penghasilan Perseroan dan tarif pajak yang berlaku adalah
sebagai berikut: Reconciliations between income tax expense as
shown in the consolidated statements of comprehensive income and income tax expense
calculated using prevailing tax rates is as follows:
31 Maret 31 Maret
March 31, March 31,
2015 2014
Unaudited Unaudited
Laba konsolidasian sebelum Consolidated income before
beban pajak penghasilan 1.500.736.866
1.703.702.261 income tax
Penyesuaian terkait dengan konslidasi: Adjustment related to consolidation:
Bagian atas laba bersih entitas asosiasi
6.740.985 7.045.743
Equity in net income of associates Disesuaikan dengan jurnal
Adjusted for consolidation eliminasi konsolidasi
5.944.298 5.123.095
elimination 1.488.051.583
1.691.533.423 Beban pajak penghasilan sesuai
tarif pajak 372.012.896
422.883.373 Tax calculated at statutory rate
Perbedaan tarif Perseroan dengan Difference tax rate between
entitas anak 38.635.228
43.621.561 the Company and its subsidiaries
Pengaruh pajak atas perbedaan tetap: Tax effect of permanent differences:
Differences between Perbedaan nilai buku fiskal dan
fiscal and commercial komersial atas aktiva tetap
1.754.866 1.359.216
net book value of fixed assets Kesejahteraan karyawan
1.478.411 4.775.463
Employee welfare Promosi peningkatan penjualan
415.789 6.686.891
Provision for sales promotion Denda pajak
- 2.440
Tax Penalties Pendapatan yang telah dikenakan
Income subject to final tax, pajak penghasilan final
27.870.253 27.163.130
recorded on a net of tax basis Lain-lain 1.581.845
28.379.682 Others
26.427.742 14.040.562
Jumlah beban pajak 306.949.926
393.302.374 Total tax expense
Berdasarkan peraturan perpajakan Indonesia, Grup menghitung, menetapkan, dan membayar sendiri
jumlah pajak yang terutang. SPT konsolidasian tidak diperkenankan dalam peraturan perpajakan di
Indonesia. Direktorat Jenderal Pajak DJP dapat menetapkan dan mengubah kewajiban pajak dalam
batas waktu lima tahun sejak tanggal terutangnya pajak.
Under the taxation laws of Indonesia, the Group submits tax returns on the basis of self
assessment. Consolidated tax returns are not permitted under Indonesian taxation laws. The
Directorate General of Taxes DGT may assess or amend taxes within five years from the date the tax
becomes due.
Surat Ketetapan Pajak Tax Assessments
UTSG UTSG
Pada tanggal 27 Maret 2014, UTSG menerima Surat Ketetapan Pajak Lebih Bayar SKPLB
No. 000074061205114, yang menyatakan bahwa lebih bayar pajak penghasilan tahun 2012 sebesar
Rp4.298.709, sedangkan UTSG mencatat lebih bayar pajak penghasilan tahun 2012 sebesar
Rp6.642.454. Pada tanggal 3 April 2014 UTSG menyatakan banding atas SKPLB sebesar
Rp4.298.709. Pengembalian kelebihan pajak tersebut diterima oleh Perusahaan tanggal 30 April
2014. On March 27, 2014, UTSG received an
Overpayment Tax Assessment Letter SKPLB No. 000074061205114, which stated that the
Company’s overpayment of 2012 Corporate Income Tax amounted to Rp4,298,709, while UTSG records
its overpayment of 2012 corporate income tax amounting to Rp6,642,454. On April 3, 2014, UTSG
submitted an objection letter to tax office for such overpayment amounting to Rp4,298,709. Such over
payment was refunded on April 30, 2014.
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 107 - IKSG IKSG
Pada tanggal 22 April 2014, IKSG menerima SKPLB atas pajak penghasilan badan tahun 2012
No. 000294061205114 yang menyatakan IKSG mempunyai lebih bayar sebesar Rp2.632.427. Lebih
bayar tersebut telah diterima IKSG pada tanggal 26 Mei 2014 dan selisih sebesar Rp115.299
dibebankan pada tahun berjalan. On April 22, 2014, IKSG received overpayment tax
assessment letter of corporate income tax year 2012 No. 000294061205114 which stated that IKSG
has an overpayment amounting to Rp2,632,427. The overpayment was received on May 26, 2014
and the difference amounting to Rp115,299 was charge in the current year.
Piutang pajak atas pajak pertambahan nilai tahun 2012 sebesar Rp3.038.702 telah diterima IKSG pada
tanggal 14 Maret 2014 setelah dikurangi dengan STP dan kurang bayar sebesar Rp167.851.
IKSG’s valued added tax receivable in 2012 amounting to Rp3,038,702 was received on
March 14, 2014 net of STP and underpayment amounting to Rp167,851.
Piutang pajak IKSG atas pajak pertambahan nilai tahun 2013 sebesar Rp4.712.562.442 telah diterima
pada tanggal 30 Juni 2014 dan 14 Oktober 2014. IKSG’s value added tax receivable amounting to
Rp4,712,562,442 was received on June 30, 2014 and October 14, 2014.
40. LABA PER SAHAM 40. EARNINGS PER SHARE
Perhitungan laba per saham dasar dan dilusian adalah sebagai berikut:
The computation of basic and diluted earnings per share is as follows:
31 Maret 31 Maret
March 31, March 31,
2015 2014
Unaudited Unaudited
Laba yang dapat diatribusikan Income attributable to the equity holders
kepada pemilik entitas induk untuk of parent entity for computation
perhitungan laba per saham dasar 1.190.221.899
1.308.738.850 of basic earnings per share
Total rata-rata tertimbang Weighted average number of
saham yang beredar lembar 5.931.520.000
5.931.520.000 shares outstanding shares
Laba per saham dasar, Basic earnings per share,
yang dapat diatribusikan attributable to the equity holders
kepada pemilik entitas induk of parent entity
Rupiah penuh 201
221 full amount
Perseroan tidak menghitung laba per saham dilusian karena Perseroan tidak mempunyai efek berpotensi
dilusian. The Company did not calculate diluted earnings per
share because there was no identified effect or dilutive potential ordinary share.
41. LIABILITAS IMBALAN KERJA 41. EMPLOYEE BENEFITS LIABILITIES
Estimasi liabilitas imbalan kerja tanggal 31 Maret 2015 dan 31 Desember 2014 adalah
sebagai berikut: The estimated employee benefits liabilities as of
March 31, 2015 and December 31, 2014 are as follows:
Imbalan kerja jangka pendek Short-term
employee benefits
31 Maret 31 Desember
March 31, December 31,
2015 2014
Unaudited Unaudited
Productivity allowances, Tunjangan produktivitas, uang jasa,
incentives, and Directors bonus Direktur dan Komisaris
811.611.801 651.451.404
and Commissioners bonuses Tunjangan pegawai lainnya
77.939.262 41.351.005
Other employee allowances Jumlah
889.551.063 692.802.409
Total
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 108 - Imbalan pasca kerja dan jangka panjang lainnya
Long-term employee benefits and other long-term benefits
31 Maret 31 Desember
March 31, December 31,
2015 2014
Unaudited Unaudited
Liabilitas imbalan pensiun 148.727.073
128.381.449 Pension benefits obligations
Liabilitas imbalan kerja lainnya 254.862.217
247.904.738 Other employee benefits obligations
Jumlah 403.589.290
376.286.187 Total
Program Imbalan Pasti Defined Benefits Plans