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 September 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 September 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 SeptemberPeriods ended
September 30, 2016
2015
Estimasi penghasilan kena pajak Estimated taxable income
Perusahaan 31.774.923
4.704.022 Company
Entitas Anak 45.116.748
44.255.202 Subsidiaries
Akumulasi rugi fiskal awal tahun 78.461.092
62.075.320 Beginning tax loss carryforward
Rugi fiskal tahun berjalan 12.202.643
26.216.082 Current tax loss
Koreksi rugi fiskal -
- Correction to tax loss
Akumulasi rugi fiskal akhir tahun 88.207.713
85.505.485 Ending tax loss carryforward
Akumulasi kompensasi Tax loss carryforward
rugi fiskal 2.456.022
2.785.917 compensation
Penghasilan kena pajak - neto 42.660.726
41.469.285 Taxable income - net
Beban pajak penghasilan kini Current income tax expense
Perusahaan 7.943.731
1.173.871 Company
Entitas Anak 10.665.182
10.367.321 Subsidiaries
Manfaat pajak tangguhan - neto Deferred income tax benefit - net
Catatan 17g 7.474.604 11.701.017
Note 17g
Beban pajak penghasilan - neto 11.134.308
159.825 Income tax expense - net
Indonesian language.
PT CATUR SENTOSA ADIPRANA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 30 September 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 September 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 SeptemberPeriods ended
September 30, 2016
2015
Beban pajak penghasilan kini menggunakan tarif pajak
Current income tax expense yang berlaku
using applicable tax rate Perusahaan
7.943.731 1.173.871
Company Entitas Anak
10.665.182 10.367.321
Subsidiaries Pajak penghasilan dibayar di muka
Prepayments of income tax Perusahaan
Company Pasal 22
2.174.870 1.424.943
Article 22 Pasal 23
3.601.295 5.185.312
Article 23 Pasal 25
1.326.529 3.992.069
Article 25 Total pajak penghasilan
dibayar di muka - Total prepayments of income
Perusahaan 7.102.694
10.602.323 tax - Company
Entitas Anak Subsidiaries
Pasal 22 14.609.376
16.889.272 Article 22
Pasal 23 5.313.633
4.436.183 Article 23
Pasal 25 4.981.727
8.283.324 Article 25
Total pajak penghasilan dibayar Total prepayments of income
di muka - Entitas Anak 24.904.736
29.608.779 tax - Subsidiaries
Perusahaan Company
Estimasi tagihan pajak penghasilan
841.037 9.428.452
Claim for tax refund Entitas Anak
Subsidiaries Utang pajak penghasilan
495.321 405.455
Income tax payable Taksiran Pajak Penghasilan
14.734.876 18.836.004
Estimated Income Tax
Estimasi tagihan pajak
penghasilan 14.239.555
19.241.459 Claim for tax refund
Indonesian language.
PT CATUR SENTOSA ADIPRANA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 30 September 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 September 30, 2016
and for the Periods Then Ended Expressed in thousands of rupiah,
unless otherwise stated
78
17. PERPAJAKAN lanjutan 17. TAXATION continued