PERPAJAKAN lanjutan TAXATION continued PERPAJAKAN lanjutan TAXATION continued
Indonesian language.
PT CATUR SENTOSA ADIPRANA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 30 Juni 2016 dan Untuk Periode yang Berakhir
Pada Tanggal tersebut Disajikan dalam ribuan rupiah,
kecuali dinyatakan lain PT CATUR SENTOSA ADIPRANA Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2016
and for the Periods Then Ended Expressed in thousands of rupiah,
unless otherwise stated
76
17. PERPAJAKAN lanjutan 17. TAXATION continued
e. Perhitungan beban pajak kini neto dan estimasi utang tagihan pajak penghasilan adalah
sebagai berikut: e. Computation of net income tax expense and
the estimated income tax payable claim for tax refund is as follows:
Periode yang berakhir pada tanggal 30 JuniPeriods ended
June 30, 2016
2015
Estimasi penghasilan kena pajak Estimated taxable income
Perusahaan 21.904.270
15.440.495 Company
Entitas Anak 41.661.587
38.806.706 Subsidiaries
Akumulasi rugi fiskal awal tahun 78.461.092
62.075.320 Beginning tax loss carryforward
Rugi fiskal tahun berjalan 6.983.412
17.111.115 Current tax loss
Koreksi rugi fiskal -
- Correction to tax loss
Akumulasi rugi fiskal akhir tahun 81.412.089
76.851.556 Ending tax loss carryforward
Akumulasi kompensasi Tax loss carryforward
rugi fiskal 4.032.415
2.334.879 compensation
Penghasilan kena pajak - neto 37.629.172
36.471.826 Taxable income - net
Beban pajak penghasilan kini Current income tax expense
Perusahaan 5.476.067
3.860.124 Company
Entitas Anak 9.407.293
9.117.957 Subsidiaries
Manfaat pajak tangguhan - neto Deferred income tax benefit - net
Catatan 17g 4.245.318 7.627.494
Note 17g
Beban pajak penghasilan - neto 10.638.042
5.350.587 Income tax expense - net
Indonesian language.
PT CATUR SENTOSA ADIPRANA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 30 Juni 2016 dan Untuk Periode yang Berakhir
Pada Tanggal tersebut Disajikan dalam ribuan rupiah,
kecuali dinyatakan lain PT CATUR SENTOSA ADIPRANA Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2016
and for the Periods Then Ended Expressed in thousands of rupiah,
unless otherwise stated
77
17. PERPAJAKAN lanjutan 17. TAXATION continued
e. Perhitungan beban pajak kini neto dan estimasi utang tagihan pajak penghasilan adalah
sebagai berikut: lanjutan e. Computation of net income tax expense and
the estimated income tax payable claim for tax refund is as follows: continued
Periode yang berakhir pada tanggal 30 JuniPeriods ended
June 30, 2016
2015
Beban pajak penghasilan kini menggunakan tarif pajak
Current income tax expense yang berlaku
using applicable tax rate Perusahaan
5.476.067 3.860.124
Company Entitas Anak
9.407.293 9.117.957
Subsidiaries Pajak penghasilan dibayar di muka
Prepayments of income tax Perusahaan
Company Pasal 22
1.050.498 1.087.648
Article 22 Pasal 23
2.904.790 3.823.976
Article 23 Pasal 25
1.137.025 3.423.557
Article 25 Total pajak penghasilan
dibayar di muka - Total prepayments of income
Perusahaan 5.092.312
8.335.181 tax - Company
Entitas Anak Subsidiaries
Pasal 22 9.406.801
11.903.889 Article 22
Pasal 23 4.105.566
2.912.566 Article 23
Pasal 25 3.740.004
5.508.668 Article 25
Total pajak penghasilan dibayar Total prepayments of income
di muka - Entitas Anak 17.252.371
20.325.124 tax - Subsidiaries
Perusahaan Company
Estimasi tagihan pajak penghasilan
383.755 4.475.057
Claim for tax refund Entitas Anak
Subsidiaries Utang pajak penghasilan
7.845.079 11.207.168
Income tax payable
Estimasi tagihan pajak
penghasilan 7.461.324
15.682.225 Claim for tax refund
Indonesian language.
PT CATUR SENTOSA ADIPRANA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 30 Juni 2016 dan Untuk Periode yang Berakhir
Pada Tanggal tersebut Disajikan dalam ribuan rupiah,
kecuali dinyatakan lain PT CATUR SENTOSA ADIPRANA Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2016
and for the Periods Then Ended Expressed in thousands of rupiah,
unless otherwise stated
78
17. PERPAJAKAN lanjutan 17. TAXATION continued