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