PT OCBC NISP Tbk OCBC PT OCBC NISP Tbk OCBC
Indonesian language.
PT SOECHI LINES DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tahun yang Berakhir Pada Tanggal-Tanggal
31 Desember 2012 dan 2011 Dengan Angka Perbandingan untuk Periode Sejak
Pendirian 13 Agustus 2010 sampai dengan tanggal 31 Desember 2010
Disajikan dalam Dolar AS, kecuali dinyatakan lain PT SOECHI LINES AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the years Ended December 31, 2012 and 2011 With Comparative Figures for Period from
Inception August 13, 2010 to December 31, 2010
Expressed in US Dollar, unless otherwise stated
75
16. PERPAJAKAN 16. TAXATION
a Utang Pajak a Taxes Payable
1 Jan 2011 31 Des 2010
Jan 1, 2011 2011
Dec 31, 2010 Disajikan Kembali-
Disajikan Kembali- Catatan 3
Catatan 3 As Restated-
As Restated- 2012
Note 3 Note 3
Pajak penghasilan: Income taxes:
- Pasal 4 2 final 15.109
1.241 288
- Article 4 2 final - Pasal 15 final
92.949 51.898
31.663 - Article 15 final
- Pasal 21 42.235
37.653 15.950
- Article 21 - Pasal 23
11.666 5.373
998 - Article 23
- Pasal 2529 5.373
- -
- Article 2529 Pajak Pertambahan Nilai
159.078 2.071.549
1.962.305 Value-Added Tax
Total 326.410
2.167.714 2.011.204
Total
b Pajak penghasilan pasal 15 Final b Income tax article 15 Final
Entitas anak, kecuali MOS dan SIM, bergerak di bidang pelayaran yang dikenakan PPh pasal
15 final sebesar 1,2 dari peredaran bruto sesuai
Keputusan Menteri
Keuangan No. 416KMK.041996 tanggal 14 Juni 1996
dan SE-29PJ.41996 tanggal 13 Agustus 1996. Perhitungan pajak penghasilan final
sebagai berikut: Subsidiaries, except MOS and SIM, are
engaged in shipping, which subject to income taxes article 15 final at 1.2 from gross
income based on Finance Ministry Decisions No. 416 KMK.041996 dated June 14, 1996
and SE-29PJ.41996 dated August 13, 1996. The calculation of final income tax is as follow:
2012 2011
2010
Total pendapatan neto menurut Total net revenues per
laporan laba rugi consolidated statements of
komprehensif konsolidasian 71.401.351
65.131.767 24.975.438
comprehensive income Eliminasi
4.227.471 940.193
166.723 Elimination
Pendapatan yang tidak Revenues not subjected
dikenakan pajak final: final tax:
Perusahaan 124.592
- -
the Company Entitas Anak
4.246.702 -
- Subsidiaries
Pendapatan dari sewa kapal Revenues from vessel rental
dan jasa pengangkutan 71.257.528
66.071.960 25.142.161
and freight services PPh Pasal 15 final
Income tax sebesar 1,2
855.090 792.863
301.706 article 15 final at 1.2
PPh pasal 15 final Income tax article 15 final
yang dipotong pada which already withheld
periodetahun berjalan 762.141
740.965 270.043
in current periodyear
Utang pajak penghasilan Income tax payable
pasal 15 final 92.949
51.898 31.663
article 15 final
c Pajak Dibayar Dimuka c Prepaid Tax
1 Jan 2011 31 Des 2010
Jan 1, 2011 2011
Dec 31, 2010 Disajikan Kembali-
Disajikan Kembali- Catatan 3
Catatan 3 As Restated-
As Restated- 2012
Note 3 Note 3
Pajak Pertambahan Nilai 169.319
2.880 371.718
Value-Added Tax
Indonesian language.
PT SOECHI LINES DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tahun yang Berakhir Pada Tanggal-Tanggal
31 Desember 2012 dan 2011 Dengan Angka Perbandingan untuk Periode Sejak
Pendirian 13 Agustus 2010 sampai dengan tanggal 31 Desember 2010
Disajikan dalam Dolar AS, kecuali dinyatakan lain PT SOECHI LINES AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the years Ended December 31, 2012 and 2011 With Comparative Figures for Period from
Inception August 13, 2010 to December 31, 2010
Expressed in US Dollar, unless otherwise stated
76
16. PERPAJAKAN 16. TAXATION
d Pajak kini d Current tax
Rekonsiliasi antara laba sebelum beban manfaat pajak penghasilan, seperti yang
tercantum dalam
laporan laba
rugi komprehensif konsolidasian dan taksiran laba
kena pajak adalah sebagai berikut: The reconciliation between income loss
before tax expense benefit, as shown in the consolidated statements of comprehensive
income and estimated taxable income is as follows:
2012 2011
2010
Laba sebelum beban manfaat Income beforeincome tax
pajak penghasilan menurut expense benefit per
laporan laba rugi consolidated statements
komprehensif konsolidasian 7.490.736
8.424.951 13.329.311
of comprehensive income Laba sebelum beban
Income before income manfaat penghasilan
tax expense pajak Entitas Anak
9.021.259 8.449.260
13.268.944 benefit of Subsidiaries
Eliminasi dan penyesuaian 18.443.148
24.262 -
Elimination and adjustments Laba rugi sebelum beban
Income loss before income manfaat pajak
tax expense penghasilan Perusahaan
16.912.625 47
60.367 benefit of the Company
Beda tetap Permanent differences
Jamuan 3.203
- -
Entertainment Pendapatan dividen
16.648.469 -
- Dividend income
Pendapatan jasa giro 704
- -
Interest income Income loss of difference
Laba rugi selisih kurs 220.104
47 60.367
of foreign exchange Beda tetap - neto
16.866.074 47
60.367 Permanent differences - net
Taksiran laba kena pajak Estimated taxable
Perusahaan 46.551
- -
income of the Company
Beban pajak kini Current tax expense
Perusahaan 5.819
- -
the Company Entitas anak
2.036 -
- Subsidiaries
Total 7.855
- -
Total
Pajak penghasilan dibayar dimuka:
Prepayments of income taxes: Pajak Penghasilan Pasal 23
Income Tax Article 23 Perusahaan
2.482 -
- of the Company
Taksiran Utang Pajak Estimated Corporate
Penghasilan Badan: Income Tax Payables:
Perusahaan 3.337
- -
The Company Entitas Anak
2.036 -
- Subsidiaries
Total 5.373
- -
Total
Undang-undang No. 36 Tahun 2008 pasal 31E menyatakan bahwa Wajib Pajak dalam negeri
dengan pendapatan
kotor kurang
dari Rp50.000.000.000 akan mendapatkan fasilitas
pajak dalam bentuk pengurangan tarif pajak yang berlaku dari laba kena pajak atas bagian
dari pendapatan kotor sampai sebesar
Rp4.800.000.000. Perusahaan menggunakan fasilitas ini dalam menghitung pajak kini untuk
tahun yang
berakhir pada
tanggal 31 Desember 2012.
Law No. 36 of 2008 article 31E states that the taxpayers with gross revenue of less than
Rp50,000,000,000 will get the facility in the form of tax reductions enacted tax rate of
income tax on the taxable portion of gross revenue amounted Rp4,800,000,000. The
Company utilizes this facility in computing its current income tax for the year ended
December 31, 2012.