BEBAN PENJUALAN SELLING EXPENSES
PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS
THEN ENDED Continued
- 88 - Perincian utang pajak penghasilan final adalah
sebagai berikut: The details of final income tax payable are as follows:
2014 2013
Rp 000 Rp 000
Saldo awal tahun 132.722.555
136.388.608 Beginning balance
Penambahan utang pajak penghasilan Additional final income tax because
karena akuisisi entitas anak 579.680
- due to acquisition of subsidiaries
Pajak penghasilan final atas Final income tax on revenues
pendapatan usaha tahun berjalan 288.081.115
266.889.955 in current year
Mutasi bersih pajak dibayar dimuka Net movement in the prepaid tax
atas pendapatan diterima dimuka 47.202.986
80.202.960 of unearned revenues
Pajak penghasilan final yang telah Final income tax deducted by third
dipotong pihak ketiga atau disetor party or paid by the Company
Perusahaan tahun berjalan 364.924.217
350.758.968 in the current year
Saldo akhir tahun Catatan 19 103.662.119
132.722.555 Ending balance Note 19
Seluruh pendapatan
Grup dikenakan
pajak penghasilan final kecuali untuk ASA, CIP, CPP, BSP,
BPS, GPL, AKS dan SAI entitas anak yang dikenakan pajak penghasilan tidak final.
All revenues from the Group are subjected to final income tax, except for CIP, CPP, BSP, BPS, GPL,
AKS and SAI, subsidiaries, which are subjected to non final income tax.
Pada tahun 2013, kecuali CIP dan CPP, beban pajak kini atas entitas anak GPL, BSP, BPS, AKS, dan
SAI adalah nihil karena entitas anak masih mengalami rugi fiskal.
In 2013, except for CIP and CPP, current tax for subsidiaries GPL, BSP, BPS, AKS and SAI is nil
because subsidiaries still have fiscal losses.
Surat Ketetapan Pajak dan Surat Tagihan Pajak Tax Assessment Letter and Tax Collection Letter
Selama tahun 2014, Grup menerima Surat Ketetapan Kurang Bayar Pajak SKPKB dan Surat Tagihan
Pajak STP atas pajak penghasilan dan pajak pertambahan nilai untuk masa pajak tahun 2009
–
2012 dengan nilai sebesar Rp 37.434.764 ribu.
During year 2014, the Company and its subsidiaries received Tax Underpayment assessment letter
SKPKB and Tax Collection Letter STP for income taxes and value added tax for fiscal year 2009
– 2012 amounting to Rp 37,434,764 thousand.
Atas penerbitan SKPKB dan STP pada tahun 2014, Grup mencatat beban dengan rincian sebagai berikut
For the issued of SKPKB and STP in 2014, The Company and its subsidiaries recorded expense with
details as follow:
2014 Rp 000
Beban umum dan administrasi 12.338.305
General and administrative expense Beban lain-lain
17.431.010 Other expense
Beban pajak 7.665.449
Tax expense Jumlah
37.434.764 Total
PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS
THEN ENDED Continued
- 89 -
Pajak Tangguhan
Rincian aset dan liabilitas pajak tangguhan adalah sebagai berikut:
Deferred Tax
The details of the deferred tax assets and liabilities are as follows:
Dikreditkan Dikreditkan
dibebankan dibebankan
ke laporan ke laporan
laba rugi laba rugi
komprehensif komprehensif
Credited Credited
charged charged
1 Januari to statements of
31 Desember to statements of
31 Desember January 1,
comprehensive December 31,
comprehensive December 31,
2013 income
2013 income
2014 Rp000
Rp000 Rp000
Rp000 Rp000
CPP CPP
Rugi fiskal 716.310
716.310 -
- -
Fiscal losses Cadangan piutang tidak
Allow ance for doubtful tertagih
- 117.859
117.859 109.287
8.572 account
Liabilitas imbalan Post employment
pasca kerja -
187.098 187.098
453.130 640.228
benefit obligation Aset pajak tangguhan
716.310 411.353
304.957 343.843
648.800 Deferred tax assets
BSP BSP
Rugi fiskal 5.109.688
4.058.562 9.168.250
3.103.064 12.271.314
Fiscal losses Perbedaan antara
Difference betw een penyusutan komersial
commercial and dan fiskal
606.569 492.054
1.098.623 487.108
1.585.731 fiscal
Aset pajak tangguhan 4.503.119
3.566.508 8.069.627
2.615.956 10.685.583
Deferred tax assets
GPL GPL
Rugi fiskal -
18.943.108 18.943.108
39.987.566 58.930.674
Fiscal losses Perbedaan antara
Difference betw een penyusutan komersial
commercial and dan fiskal
- 906.401
906.401 4.658.219
5.564.620 fiscal
Liabilitas imbalan Post employment
pasca kerja 187.972
192.060 380.032
- 380.032
benefit obligation Aset pajak tangguhan
187.972 18.228.767
18.416.739 35.329.347
53.746.086 Deferred tax assets
SAI SAI
Rugi fiskal 505.871
2.012.780 2.518.651
188.690 2.707.341
Fiscal losses Perbedaan antara
Difference betw een penyusutan komersial
commercial and dan fiskal
- 63.831
63.831 151.981
215.812 fiscal
Cadangan piutang tidak Allow ance for doubtful
tertagih -
1.050 1.050
1.050 -
account Amortisasi sew a tanah
93.750 93.750
187.500 93.750
281.250 Amortization of land lease
Aset pajak tangguhan 412.121
1.856.249 2.268.370
58.091 2.210.279
Deferred tax assets
AKS AKS
Rugi fiskal 54.228
163.687 217.915
72.307 290.222
Fiscal losses Aset pajak tangguhan
54.228 163.687
217.915 72.307
290.222 Deferred tax assets
BPS BPS
Rugi fiskal -
- -
9.096.830 9.096.830
Fiscal losses Liabilitas imbalan
Post employment pasca kerja
- -
- 204.688
204.688 benefit obligation
Aset pajak tangguhan -
- -
9.301.518 9.301.518
Deferred tax assets Jumlah aset pajak tangguhan
5.873.750 23.403.858
29.277.608 47.604.880
76.882.488 Total deferred tax assets
CIP CIP
Perbedaan antara Difference betw een
penyusutan komersial commercial and
dan fiskal 83.071
87.148 170.219
94.627 264.846
fiscal Liabilitas pajak tangguhan
83.071 87.148
170.219 94.627
264.846 Deferred tax liabilities