Utang Usaha kepada Pihak Ketiga Trade Payable to Third Parties

PT SURYA SEMESTA INTERNUSA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2016 dan 2015 Dalam Rupiah Penuh, kecuali dinyatakan lain PT SURYA SEMESTA INTERNUSA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2016 and 2015 In Full Rupiah, unless otherwise stated 84 SCS, Entitas Anak, ditetapkan bahwa utang atas pajak penghasilan pasal 23 untuk tahun pajak 2005 sebesar Rp4.063.360.463. Pada tanggal 26 September 2008, SCS mengajukan keberatan kepada DJP, dimana SCS berkeyakinan bahwa utang atas pajak penghasilan pasal 23 untuk tahun pajak 2005 adalah sebesar Rp29.221.502. Pada bulan Juni 2009, SCS melakukan pembayaran sebesar Rp150.000.000. Subsidiary, it was decided that there is underpayment of Withholding Tax Article 23 for the fiscal year 2005 amounting to Rp4,063,360,463. On September 26, 2008, SCS filed an objection letter to DGT, whereas SCS believes that the withholding tax payable Article 23 for the fiscal year 2005 should be Rp29,221,502. In June 2009, SCS made payment amounting to Rp150,000,000. Pada bulan Agustus 2009, DJP, melalui Surat Keputusan No. KEP-1152WPJ.22BD.062009 tanggal 26 Agustus 2009 menolak keberatan tersebut dan menetapkan bahwa utang atas pajak penghasilan pasal 23 termasuk bunga untuk tahun pajak 2005 meningkat menjadi sebesar Rp6.599.843.951. Pada bulan Nopember 2009, SCS, Entitas Anak, melakukan pembayaran sebesar Rp3.500.000.000. Dan pada tanggal 23 Nopember 2009 SCS mengajukan banding ke Pengadilan Pajak, dimana SCS berkeyakinan bahwa utang atas pajak penghasilan pasal 23 untuk tahun pajak 2005 adalah sebesar Rp29.221.502. Sampai dengan 31 Desember 2011 utang pajak atas SKP ini telah dilunasi seluruhnya. On August 2009, DGT, based on Decision Letter No. KEP-1152WPJ.22BD.062009 dated August 26, 2009, rejected the above objection letter and decided that the amount payable relating to the withholding tax article 23 including interest for the fiscal year 2005 be increased to Rp6,599,843,951. In November 2009, SCS, a Subsidiary, made payment amounting to Rp3,500,000,000. And as of November 23, 2009 SCS filed an appeal to the Tax Court, whereas SCS believes that the Withholding Tax Payable Article 23 for the fiscal year 2005 should be Rp29,221,502. Up to December 31, 2011 this tax payable has been paid by SCS. Pada tanggal 17 Maret 2014, SCS, Entitas Anak, menerima salinan resmi putusan pengadilan pajak No.Put.50128PPMM.X122014 tertanggal 27 Januari 2014, mengenai surat keputusan Dirjen Pajak No. KEP-1152WPJ.22BD.062009 tentang keberatan SCS atas Surat Ketetapan Pajak Kurang Bayar SKPKB PPh pasal 23 tahun pajak 2005, yang menyatakan bahwa permohonan banding SCS dikabulkan seluruhnya dan SCS telah menerima klaim atas Pengembalian Pajak tersebut beserta bunganya. On March 17, 2014, SCS, a Subsidiary, received an official copy of tax court verdict No.Put.50128PPMM.X122014 dated January 27, 2014, regarding the DGT decree No. KEP-1152WPJ.22BD.062009 on SCS objection on Tax Assessment Letter of Tax Underpayment SKPKB Income Tax Article 23 for the fiscal year of 2005, which stated that the SCS’ appeal is granted entirely and SCS has received a claim for refund of tax and its interest. Pada tanggal 26 Februari 2015, SCS menerima surat pemberitahuan memori Peninjauan Kembali No.MPK1635T5.2PAN.Wk2015 atas putusan pengadilan pajak No. Put.50128PPMM.X12 2014, dan SCS telah mengirimkan surat kontra memori Peninjauan Kembali. On February 26, 2015, SCS received a notification letter for memory Reconsideration No. MPK1635T5.2PAN.Wk2015 of tax courts decision No. Put.50128PPMM.X122014, and SCS has submitted a letter of counter memory Reconsideration. Sampai dengan tanggal laporan keuangan konsolidasian ini, Peninjauan Kembali ini masih dalam proses. As of the date of the consolidated financial statements, the Reconsideration is still on process.  Berdasarkan Surat Ketetapan Pajak Kurang Bayar SKPKB No. 005692071043112 tanggal 22 Juni 2012 dari Direktorat Jenderal Pajak DJP, ditetapkan bahwa terdapat kekurangan atas Pajak Pertambahan Nilai untuk tahun pajak 2010 sebesar Rp1.589.160.954 dan Surat  Based on the Tax Assessment Letter of Tax Underpayment SKPKB No. 0056920710 43112 dated June 22, 2012 from Directorate General of Tax DGT, to SCS, a Subsidiary, it was decided that there was an underpayment of Value Added Tax for the fiscal year of 2010 PT SURYA SEMESTA INTERNUSA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2016 dan 2015 Dalam Rupiah Penuh, kecuali dinyatakan lain PT SURYA SEMESTA INTERNUSA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2016 and 2015 In Full Rupiah, unless otherwise stated 85 Tagihan Pajak STP atas PPN tersebut sebesar Rp252.505.032. Pada tanggal 13 September 2012, SCS mengajukan keberatan kepada DJP, dimana SCS, Entitas Anak, berkeyakinan bahwa jumlah Pajak Pertambahan Nilai yang masih harus dibayar adalah sebesar Rp109.369.028. Dalam tahun 2012, SCS telah membayar kekurangan pajak tahun 2010 dan Surat Tagihan Pajaknya sebesar Rp1.841.665.986. amounting to Rp1,589,160,954 and Tax Collection Letter for the VAT amounting to Rp252,505,032. On September 13, 2012, SCS filed an objection letter which stated that the amount of VAT underpayment was Rp109,369,028. On 2012, SCS has paid the under payment for 2010 VAT and its Tax Bill amounting to Rp1,841,665,986. Pada bulan September 2013, DJP menolak keberatan SCS tersebut. Manajemen SCS memutuskan untuk mengajukan banding ke Pengadilan Pajak atas penolakan keberatan ini. On September 2013, DGT rejected SCS objection. SCS’s management decided to appeal to the Tax Court to reject the objection. Pada tahun 2015, SCS, Entitas Anak, menerima salinan resmi keputusan Pengadilan Pajak No. 64413PPM.XA162015 tanggal 5 Oktober 2015 yang menyatakan bahwa permohonan banding SCS tersebut dikabulkan sebagian. SCS telah mencatat jumlah yang ditolak sebesar Rp464.911.438 sebagai beban tahun 2015. In 2015, SCS, a Subsidiary, received official copy of the decision of the Tax Court No. 64413.PP M.XA162015 dated October 5, 2015 which stated that SCS ’s appeal was granted partially. SCS has recorded the amount rejected amounting to Rp464,911,438, as expense in 2015. Pada bulan April 2016, SCS, Entitas Anak, telah menerima sisa klaim atas pengembalian pajak bersih setelah diperhitungkan dengan utang pajak yang timbul sebesar Rp1.009.304.017. On April 2016, SCS, a Subsidiary, has received the remaining claim for net tax refund after the deduction of tax liabilities incurred amounting to Rp1,009,304,017. b. Utang Pajak b. Taxes Payable 2016 2015 Rp Rp Perusahaan The Company Pajak Penghasilan Income Tax Pasal 21 541,709,691 528,201,211 Article 21 Pasal 23 8,661,204 83,668,848 Article 23 Pasal 26 36,000,001 28,800,000 Article 26 Pajak Penghasilan Final 824,176 524,243 Final Income Tax Sub Jumlah 587,195,072 641,194,302 Sub Total Entitas Anak Subsidiaries Pajak Penghasilan Income Tax Pasal 21 7,793,694,957 13,223,031,293 Article 21 Pasal 23 345,005,263 438,789,176 Article 23 Pasal 25 1,199,738,270 1,241,503 Article 25 Pasal 26 312,948,349 379,747,096 Article 26 Pasal 29 1,816,431,042 1,500,598,247 Article 29 Pajak Penghasilan Final Final Income Tax Sewa 2,795,466,169 2,450,070,049 Rent Konstruksi 118,158,475 1,182,568,736 Construction Pengalihan Hak atas Tanah dan Transfer of Land Right and Bangunan -- 300,000,000 Building Pajak Pertambahan Nilai - neto 17,148,332,205 22,334,028,349 Value Added Tax - net Pajak Pembangunan I 5,984,442,854 6,003,729,328 Local Development Tax Sub Jumlah 37,514,217,584 47,813,803,777 Sub Total Jumlah 38,101,412,656 48,454,998,079 Total PT SURYA SEMESTA INTERNUSA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2016 dan 2015 Dalam Rupiah Penuh, kecuali dinyatakan lain PT SURYA SEMESTA INTERNUSA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2016 and 2015 In Full Rupiah, unless otherwise stated 86 c. Manfaat Beban Pajak Penghasilan c. Income Tax Benefit Expense 2016 2015 Rp Rp Perusahaan The Company Pajak Tangguhan 4,437,379,019 707,566,633 Deferred Tax Entitas Anak Subsidiaries Pajak Kini 8,316,667,000 13,608,333,571 Current Tax Pajak Tangguhan 20,366,367,739 3,839,262,388 Deferred Tax Sub Jumlah 12,049,700,739 9,769,071,183 Sub Total Jumlah 7,612,321,720 9,061,504,550 Total Pajak Penghasilan Kini Current Income Tax Merupakan pajak penghasilan non final atas jasa dari entitas anak sebagai berikut : Details of the non final income tax for subsidiaries on services are as follows: 2016 2015 Rp Rp PT Suryalaya Anindita International 3,999,186,750 9,640,416,250 PT Suryacipta Swadaya 3,797,799,250 3,313,469,750 PT Enercon Paradhya International 512,189,750 654,447,571 PT Sitiagung Makmur 7,491,250 -- Jumlah 8,316,667,000 13,608,333,571 Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dengan laba kena pajak adalah sebagai berikut: A reconciliation between the income before tax per consolidated statements of profit or loss and other comprehensive income and taxable income is as follows: 2016 2015 Rp Rp Laba Sebelum Pajak Menurut Laporan Income Before Tax per Consolidated Laba Rugi dan Penghasilan Statement of Profit or Loss and Komprehensif Lain Konsolidasian 93,242,525,917 392,243,732,813 Other Comprehensive Income Laba Sebelum Pajak Entitas Anak 59,267,931,701 79,641,803,860 Income Before Tax of Subsidiaries Eliminasi 79,992,559,430 350,352,658,072 Elimination Laba Rugi Sebelum Pajak Perusahaan 46,017,965,214 662,954,587,025 Income Loss Before Tax of the Company Perbedaan Waktu: Timing Differences: Imbalan Kerja 2,531,415,595 2,858,264,788 Employment Benefits Iuran Pensiun - DPLK Manulife 19,600,000,000 400,000,000 Pension Expense - DPLK Manulife Perbedaan Penyusutan Komersial dan Differences Between Commercial and Fiskal 228,171,669 27,998,253 Fiscal Sub Jumlah 17,296,756,074 2,486,263,041 Sub Total Perbedaan Tetap: Permanent Differences: Sumbangan 231,557,232 809,375,457 Donation Beban Pajak Penghasilan Final -- 62,400,000 Final Income Tax Expense Bunga Deposito dan Jasa Giro 11,337,987,136 4,054,478,246 Current Account and Deposits Interest Dividen 47,999,442,978 740,163,995,526 Dividend Beban Lainnya 9,497,724,186 18,819,621,595 Other Expenses Jumlah 68,603,597,068 762,166,319,910 Total Rugi Fiskal 131,918,318,356 96,725,469,844 Fiscal Losses Kompensasi Rugi Fiskal Tahun Compensation of Losses Sebelumnya 293,035,732,531 198,264,123,174 Carried Forward Rugi fiskal yang tidak dapat dikompensasikan -- 1,953,860,487 Non Compensated Tax Losses Rugi Fiskal Perusahaan 424,954,050,887 293,035,732,531 Fiscal Loss of the Company