BEBAN BUNGA DAN KEUANGAN INTEREST EXPENSE AND FINANCIAL CHARGES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014
31 DESEMBER 2013 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA 31 DESEMBER 2015 DAN 2014 Lanjutan
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014
DECEMBER 31, 2013 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Continued
- 100 -
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
Dikreditkan ke penghasilan
Dikreditkan ke penghasilan
dibebankan komprehensif lain
dibebankan komprehensif lain
ke laba rugi Credited charged
ke laba rugi Credited charged
Credited to other
Credited to other
1 Januari charged to
comprehensive 31 Desember
charged to comprehensive
31 Desember January 1,
profit or loss income during
December 31, profit or loss
income during December 31,
2014 during the year
the year 2014
during the year the year
2015 Rp’000
Rp’000 Rp’000
Rp’000 Rp’000
Rp’000 Rp’000
CPP CPP
Cadangan piutang tidak Allowance f or impairment
tertagih 117.859
109.287 -
8.572 8.572
- -
losses Liabilitas imbalan
Post-employ ment pasca kerja
187.098 452.200
1.872.945 2.512.243
556.179 363.088
2.705.334 benef its obligation
Aset pajak tangguhan 304.957
342.913 1.872.945
2.520.815 547.607
363.088 2.705.334
Def erred tax assets
BSP BSP
Rugi f iskal 9.168.250
3.103.064 -
12.271.314 2.380.042
- 14.651.356
Fiscal losses Perbedaan antara
Dif f erence between peny usutan komersial
commercial and dan f iskal
1.098.623 487.108
- 1.585.731
697.845 -
2.283.576 f iscal
Aset pajak tangguhan 8.069.627
2.615.956 -
10.685.583 1.682.197
- 12.367.780
Def erred tax assets
GPL GPL
Rugi f iskal 18.943.108
39.987.566 -
58.930.674 5.876.821
- 64.807.495
Fiscal losses Perbedaan antara
Dif f erence between peny usutan komersial
commercial and dan f iskal
906.401 4.658.219
- 5.564.620
5.348.203 -
10.912.823 f iscal
Liabilitas imbalan Post-employ ment
pasca kerja 385.400
321.842 314.113
393.129 264.228
98.181 30.720
benef its obligation Aset pajak tangguhan
18.422.107 35.651.189
314.113 53.759.183
264.390 98.181
53.925.392 Def erred tax assets
SAI SAI
Rugi f iskal 2.518.651
188.690 -
2.707.341 900.437
- 3.607.778
Fiscal losses Perbedaan antara
Dif f erence between peny usutan komersial
commercial and dan f iskal
63.831 151.981
- 215.812
151.982 -
367.794 f iscal
Cadangan piutang tidak Allowance f or impairment
tertagih 1.050
1.050 -
- 375.000
- 375.000
losses Amortisasi sewa tanah
187.500 93.750
- 281.250
315.403 -
34.153 Amortization of land lease
Aset pajak tangguhan 2.268.370
58.091 -
2.210.279 688.858
- 2.899.137
Def erred tax assets
AKS AKS
Rugi f iskal 217.915
72.307 -
290.222 54.702
- 344.924
Fiscal losses Aset pajak tangguhan
217.915 72.307
- 290.222
54.702 -
344.924 Def erred tax assets
BPS BPS
Rugi f iskal -
9.096.830 -
9.096.830 944.052
- 10.040.882
Fiscal losses Liabilitas imbalan
Post-employ ment pasca kerja
1.017 204.688
3.457 207.128
182.616 70.597
319.147 benef its obligation
Aset liabilitas pajak Def erred tax assets
tangguhan 1.017
9.301.518 3.457
9.303.958 1.126.668
70.597 10.360.029
liabilities
TTLM TTLM
Liabilitas imbalan Post-employ ment
pasca kerja -
- -
- 105.035
18.265 123.300
benef its obligation Aset pajak tangguhan
- -
- -
105.035 18.265
123.300 Def erred tax assets
Jumlah aset pajak tangguhan 29.281.959
47.925.792 1.562.289
78.770.040 4.469.457
513.601 82.725.896
Total def erred tax assets
CIP CIP
Perbedaan antara Dif f erence between
peny usutan komersial commercial and
dan f iskal 170.219
94.627 -
264.846 94.626
- 359.472
f iscal Liabilitas pajak tangguhan
170.219 94.627
- 264.846
94.626 -
359.472 Def erred tax liabilities
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014
31 DESEMBER 2013 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA 31 DESEMBER 2015 DAN 2014 Lanjutan
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014
DECEMBER 31, 2013 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Continued
- 101 - Surat Ketetapan Pajak dan Surat Tagihan Pajak
Tax Assessment Letter and Tax Collection Letter Selama tahun 2015, Grup menerima Surat
Ketetapan Pajak Kurang Bayar SKPKB dan Surat
Tagihan Pajak
STP atas
pajak penghasilan dan pajak pertambahan nilai untuk
masa pajak tahun 2010 – 2015 dengan nilai sebesar Rp 110.459.522 ribu.
In 2015, the Group received Tax Underpayment assessment letter SKPKB and Tax Collection
Letter STP for income taxes and value added tax for fiscal year 2010 – 2015 amounting to
Rp 110,459,522 thousand.
Selama tahun 2014, Grup menerima SKPKB dan STP
atas pajak
penghasilan dan
pajak pertambahan nilai untuk masa pajak tahun 2009 –
2012 dengan nilai sebesar Rp 37.434.764 ribu. In 2014, the Group received SKPKB and 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 2015 dan 2014, Grup mencatat beban dengan
rincian sebagai berikut For the issued SKPKB and STP in 2015 and
2014, the Group recorded expense with details as follow:
2015 2014
Rp’000 Rp’000
Beban umum dan administrasi General and administrative expenses
Catatan 34 9.542.350
12.338.305 Note 34
Beban lain-lain 26.194.360
17.431.010 Other expenses
Beban pajak Tax expense
Beban pajak final 5.435.151
7.400.705 Final tax expense
Pajak penghasilan 14.522.370
264.744 Income tax
Jumlah 55.694.231
37.434.764 Total
Selain dari SKPKB dan STP yang tercatat diatas, Grup masih dalam tahap mengajukan banding
atau keberatan. Apart from the above SKPKB and STP, the
Group is still in the process of proposing an appeal or objection.
38. LABA PER SAHAM 38. EARNINGS PER SHARE
2015 2014
Rp’000 Rp’000
Laba Earnings
Laba untuk perhitungan Earnings for computation of
laba per saham 808.955.289
851.791.359 earnings per share
Jumlah Saham LembarShares
LembarShares Number of shares
Jumlah rata-rata tertimbang saham Weighted average number of
biasa untuk perhitungan laba ordinary shares for computation
bersih per saham dasar: of basic earnings per share
Jumlah saham ditempatkan Total subscribed and fully
dan disetor 20.500.900.000
20.500.900.000 paid-up capital
Rata-rata tertimbang saham Weighted average of treasury
diperoleh kembali 994.511.261
6.707.878 stock
Jumlah rata-rata tertimbang Weighted average number of
saham untuk tujuan perhitungan ordinary shares for computation
laba per saham dasar 19.506.388.739
20.494.192.122 of basic earnings per share
Efek saham berpotensi dilusi yang Effect of dilutive potential ordinary
timbul dari opsi saham karyawan shares arising from employee and
dan manajemen 19.831.191
- management stock option
Jumlah rata-rata tertimbang saham Weighted average number of shares
untuk tujuan perhitungan laba for the calculation of diluted
bersih per saham dilusian 19.526.219.930
20.494.192.122 earnings per share
Perusahaan tidak menghitung laba per saham dilusian pada tahun 2014 karena Perusahaan tidak
mempunyai efek berpotensi saham dilutif untuk tahun yang berakhir 31 Desember 2014.
The Company did not compute the diluted earnings per share in 2014 as the Company has no dilutive
potential ordinary shares for the year ended December 31, 2014.
Disajikan kembali Catatan 2 As restated Note 2