Beban Manfaat Pajak Penghasilan Income Taxes Expense

PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN FINANCIAL STATEMENTS Untuk Tahun-tahun yang Berakhir For the Years Ended pada Tanggal 31 Desember 2016 dan 2015 December 31, 2016 and 2015 Dalam US Dolar Penuh In Full US Dollar Lanjutan Continued 37 Rekonsiliasi antara laba sebelum taksiran pajak dengan beban pajak penghasilan adalah sebagai berikut: A reconciliation between income before income tax and income tax expense is as follows: 2016 2015 USD USD Ru g i Seb elu m Pajak Men u r u t Loss Before Tax According to Lap o r an Lab a Ru g i d an Pen g h asilan Consolidated Statements of Profit and Loss Ko m p r eh en sif Lain Ko n so lid asian 22,061,333 9,936,563 and Other Comprehensive Income Diku r an g i: Lab a Ru g i En t it as An ak Seb elu m Pajak 19,535,206 10,236,395 Less: Income Loss Before Income Tax of Subsidiaries Lab a Ru g i Seb elu m Pajak Pen g h asilan Per u sah aan 2,526,127 299,832 Income Loss Before Income Tax of the Company Pajak Dih it u n g p ad a Tar if Pajak yan g Ber laku 505,225 74,958 Tax Computed at Current Enacted Tax Rates Ko r eksi Fiskal 721,684 14,743 Tax Corrections Beb an Pajak Pen g h asilan 216,459 60,215 Income Tax Benefit Beb an Pajak Tan g g u h an 58,019 58,019 Deferred Tax Expense Beban Pajak Penghasilan - Perusahaan 274,478 2,196 Income Tax Expense - the Company Beban Pajak Penghasilan - Entitas Anak 603,856 185,792 Income Tax Expense - Subsidiaries Beban Pajak Penghasilan - Konsolidasian 878,334 183,596 Income Tax Expense - Consolidated f. Surat Keterangan Pengampunan Pajak f. Tax Amnesty Statement Letter Sehubungan dengan diberlakukannya Peraturan Menteri Keuangan Nomor 118PMK.032016 tentang Pelaksanaan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 141PMK.032016 dan Peraturan Direktorat Jenderal Pajak Nomor PER- 18PJ2016 tentang Pengembalian Kelebihan Pembayaran Uang Tebusan Dalam Rangka Pengampunan Pajak. Perusahaan melaksanakan pengampunan pajak ini. In connection with the implementation of Regulation of the Minister of Finance No. 118PMK.03 2016 on the Implementation of Law No. 11 of 2016 on Tax Amnesty, as amended by Regulation of the Minister of Finance No. 141PMK.032016 and Directorate General of Tax Regulation No. PER-18PJ 2016 on Redemption Payment of Excess Refund in the framework of Tax Amnesty. The Company participated this tax amnesty. Pada tanggal 29 Desember 2016, Perusahaan telah mendapatkan Surat Ketetapan Pengampunan Pajak dari kantor pajak dengan nomor: KET1634PPWPJ.072016 terkait Program Pengampunan Pajak yang diikuti oleh Perusahaan dengan nilai Aset Pengampunan Pajak sebesar USD7,443. On December 29, 2016, the Company has received Official Statement Letter regarding Tax Amnesty Program from Tax Office with reference No. KET1634PPWPJ,072016 that has been applied by the Company with Tax Amnesty amounting to USD7,443. Terkait program pengampunan pajak, Perusahaan tidak memiliki aset dan kewajiban pajak tahun 2015. In connection with tax amnesty program, the Company did not have tax assets and liabilities year 2015. g. Pajak Penghasilan Final g. Final income Tax Pajak penghasilan final sehubungan dengan penyewaan kapal pada tahun 2016 dan 2015 masing-masing sebesar USD1,311,582 dan USD1,382,447. Final income tax in connection with rental of vessel as of year 2016 and 2015 amounts to USD1,311,582 and USD1,382,447, respectively. Perincian pajak penghasilan final adalah sebagai berikut: Details of final income tax are as follows: 2016 2015 USD USD Sald o Aw al 71,344 151,521 Beginning Balance Pajak Pen g h asilan Fin al At as Pen d ap at an Usah a 1,311,582 1,382,447 Tah u n Ber jalan Final Income Tax from Current Revenue Pajak Pen g h asilan Fin al y an g Dib ay ar 1,334,729 1,462,624 Third Parties or Paid by The Company in Current Year Beban Pajak Penghasilan Final yang Belum Dipotong 48,197 71,344 Unwithhold Final Income Tax Expense