PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 31 Desember 2015 Dan Tahun Yang Berakhir Pada Tanggal Tersebut
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued As of December 31, 2015
And The Year Then Ended Expressed in Rupiah, unless otherwise stated
87
25. PERPAJAKAN lanjutan 25. TAXATION continued
d. Taksiran manfaat beban pajak penghasilan
badan d. Provision for income tax benefit expenses
Akun ini terdiri dari: This account consists of:
2015 2014
Tahun berjalan - Entitas Anak 40.759.063.176
19.526.561.174 Current year - Subsidiaries
Tangguhan - Entitas Anak 22.833.139.888
10.177.969.896 Deferred - Subsidiaries
Tangguhan - Entitas Induk 19.493.510
11.628.239.630 Deferred - the Company
Bersih 17.945.416.798
20.976.830.908 Net
e. Rekonsiliasi pajak penghasilan badan
konsolidasian e. Reconciliation of the consolidated corporate
income tax
Rekonsiliasi antara rugi sebelum taksiran manfaat beban pajak seperti yang disajikan dalam laporan
laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran rugi fiskal Entitas
Induk untuk yang berakhir pada tanggal 31 Desember 2015 dan 2014 adalah sebagai
berikut: A reconciliation between loss before provision for
income tax benefit expenses as shown in the consolidated statement of profit or loss and other
comprehensive income and the estimated fiscal losses of the Company for the year ended
December 31, 2015 and 2014 are as follows:
2015 2014
Laba rugi sebelum taksiran manfaat beban pajak
Profit loss before provision for menurut laporan laba
tax benefit expenses per rugi dan penghasilan
consolidated statement of komprehensif lain
profit or loss and other konsolidasian
706.221.484.448 481.470.628.509
comprehensive income Ditambah dikurangi:
Addition deductions: Laba rugi Entitas Anak
Subsidiaries’ income loss sebelum taksiran
before provision for tax manfaat beban
benefit expenses - pajak - bersih
559.400.695.611 531.718.676.387
net Rugi Entitas Induk sebelum
Loss before provision for tax taksiran manfaat beban
benefit expenses attributable pajak
146.820.788.837 50.248.047.878
to the Company Beda tetap:
Permanent differences: Gaji, upah dan tunjangan
5.724.699.114 9.100.782.576
Salaries, wages and benefit in kinds Representasi dan sumbangan
393.274.890 6.747.582.361
Representation and donations Penghasilan bunga yang
Interest income subjected pajaknya bersifat final
2.410.158.917 2.804.043.078
to final tax Pendapatan bunga
Interest income from time deposito dan jasa giro
47.861.596 88.390.268
deposit and current account Beban pajak dan denda
64.155.754.924 31.464.170
Tax expenses and penalties Dividen
- 283.559.496.255
Dividend Lain-lain
200.300.969 308.262.925
Others Jumlah beda tetap
68.016.009.384 270.263.837.569
Total permanent differences Beda waktu:
Timing differences: Beban penyusutan
77.974.039 2.521.912
Depreciation expense Jumlah beda waktu
77.974.039 2.521.912
Total timing differences Taksiran rugi fiskal sebelum
Estimated fiscal losses before kompensasi rugi fiskal
fiscal losses compensation tahun sebelumnya
78.882.753.492 320.509.363.535
of the previous years
t or
PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 31 Desember 2015 Dan Tahun Yang Berakhir Pada Tanggal Tersebut
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued As of December 31, 2015
And The Year Then Ended Expressed in Rupiah, unless otherwise stated
88
25. PERPAJAKAN lanjutan 25. TAXATION continued
e. Rekonsiliasi pajak penghasilan badan
konsolidasian lanjutan e. Reconciliation of the consolidated corporate
income tax continued 2015
2014
Akumulasi rugi fiskal tahun Accumulated fiscal losses of
sebelumnya 835.354.126.235
514.844.762.700 the previous years
Rugi fiskal kadaluarsa 104.439.572.887
- Expired Fiscal losses
Koreksi rugi fiskal dari Fiscal losses correction from
Surat ketetapan Pajak Tax Assessment Letter
SKP 123.313.886.072
- SKP
Akumulasi rugi fiskal Accumulated fiscal losses
akhir tahun 686.483.420.768
835.354.126.235 at the end of the year
Entitas Induk akan melaporkan Surat Pemberitahuan Pajak SPT Tahunan Pajak
Penghasilan PPh Badan untuk tahun pajak 2015 berdasarkan jumlah taksiran rugi fiskal diatas,
sedangkan SPT Tahunan PPh Badan untuk tahun pajak 2014 telah dilaporkan berdasarkan jumlah
taksiran rugi fiskal di atas. The Company will submit its annual corporate
income tax return for fiscal year 2015 based on the above estimated fiscal loss, wherein annual
corporate income tax return for fiscal year 2014 has been submitted based on the above estimated
fiscal loss.
f. Manfaat beban pajak tangguhan
f. Deferred tax benefit expenses
Perhitungan taksiran manfaat beban pajak tangguhan adalah sebagai berikut:
The calculation of provision for deferred tax benefit expenses are as follows:
2015 2014
Dibebankan pada laba rugi Charged to consolidated
konsolidasian profit or loss
Entitas Induk: The Company:
Rugi fiskal 37.217.676.368
80.127.340.884 Fiscal losses
Penyusutan aset tetap 19.493.510
630.478 Depreciation of fixed assets
Penyisihan pajak tangguhan 37.217.676.368
91.756.210.992 Provision for deferred tax
19.493.510 11.628.239.630
Entitas Anak: Subsidiaries:
PT Bakrie Swasakti Utama PT Bakrie Swasakti Utama
konsolidasian 804.163.163
614.193.365 consolidated
PT Jasa Boga Raya 53.822.975
- PT Jasa Boga Raya
PT Bakrie Nirwana Semesta
PT Bakrie Nirwana Semesta konsolidasian
21.915.915.367 9.563.776.531
consolidated PT Bakrie Graha Investama
PT Bakrie Graha Investama konsolidasian
59.238.383 -
consolidated Jumlah
22.813.646.378 1.450.269.734
Total Dibebankan pada penghasilan
Charged to consolidated komprehensif lain
other comprehensive konsolidasian
income Entitas Anak:
Subsidiaries: PT Bakrie Swasakti Utama
PT Bakrie Swasakti Utama konsolidasian
707.396.908 333.738.899
consolidated PT Bakrie Nirwana
Semesta 622.739.462
483.384.415 PT Bakrie Nirwana Semesta
PT Bakrie Graha Investama PT Bakrie Graha Investama
konsolidasian 30.067.332
- consolidated
Jumlah 1.360.203.702
817.123.314 Total
Manfaat beban pajak tangguhan -bersih
21.453.442.676 2.267.393.048
Deferred tax benefit expense - net
