Estimated Claim for Tax Refund
PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan
Per 31 Maret 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit
serta Untuk Periode 3 Bulan yang Berakhir pada 31 Maret 2016 Tidak DIaudit dan 2015 Tidak Diaudit
Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS Continued
As of March 31, 2016 Unaudited and December 31, 2015 Audited
For the 3 Month Period Ended March 31, 2016 Unaudited and 2015 Unaudited
In Full Rupiah
80
No. 80080046-2013 pada tanggal 11 Juli 2013 sebesar Rp 1.907.071.327 dan sisanya akan
dibayar untuk Surat Ketetapan Pajak Kurang Bayar SKPKB atas Pajak Penghasilan Pasal 23 tahun
2011 dengan surat No. 00110114613 tanggal 18 Juni 2013 sebesar Rp5.665.040.
2013 amounted to Rp1,907,071,327 and the remaining
balance will
be paid
to Tax
Underpayment Assesment Letter SKPKB of Income Tax Article 23 in year 2011 by letter
No. 00110114613 dated June 18, 2013 amounted to Rp5,665,040.
Pada tanggal 22 April 2015, KD menerima pembayaran
atas SKPLB
tersebut melalui
Surat Ketetapan
Pajak Lebih
Bayar SKPLB
No. 000254061304615
sebesar Rp1.195.728.000.
In April 22, 2015, KD has received payment for those SKPLB through Excess Tax Payment
Order SPMKP
No. 000254061304615
amounting to Rp1,195,728,000.
PT Unipack Plasindo UPC Taksiran Tagihan Pajak Penghasilan PPh 28A
milik UPC untuk tahun pajak 2015 dan 2014 masing-masing
sebesar Rp854.537.713
dan Rp764.273.413. Sampai dengan tanggal laporan,
belum terdapat pemeriksaan pajak. PT Unipack Plasindo UPC
Estimated Claim for Tax Refund Arcticle 28A owned by UPC for fiscal years 2015 and 2014 are
amounting to Rp854,537,713 and Rp764,273,413, respectively. As of the report date, there is not yet
tax inspection.
Atas Surat Ketetapan Pajak Lebih Bayar PPh pasal 28A No. 000384060843110 tanggal
7 April 2010 sebesar Rp635.270.180, UPC telah mengajukan surat keberatan tertanggal 15 Juni
2010
No. 489KEUUPCVI10
dan 488KEUUPCVI10. Pada tanggal 30 Mei 2011,
UPC menerima Keputusan Direktur Jenderal Pajak Nomor KEP-903WPJ.22BD.062011 dan KEP-
904WPJ.22BD.062011 yang menolak keberatan tersebut. Atas Keputusan Direktur Jenderal Pajak
tersebut, UPC telah mengajukan banding ke Pengadilan
Pajak melalui
surat No.
0650KEUUPCVIII11 dan 0651KEUUPCVIII11 tertanggal 22 Agustus 2011.
For Overpayment
Tax Assesment
Letter income tax article 28A No. 000384060843110
dated April 7, 2010 amounted to Rp635,270,180, UPC
has submitted
an objection
letter dated June 15, 2010 No. 489KEUUPCVI10
and 488KEUUPCVI10. At May 30, 2011, UPC
received decision
letter of
the Directorate
General of
Taxation Office
No. KEP-903WPJ.22BD.062011
and KEP-904WPJ.22BD.062011
which rejected
to the objection letter. UPC has been submitted an
appeal to
the Tax
Court through
letter No.
0650KEUUPCVIII11 and
0651KEUUPCVIII11 dated August 22, 2011.
Pada tanggal
18 November
2015, UPC
menerima Keputusan
Pengadilan Pajak
dengan No.
Put.65889PPM.XVB152015 dan
No. Put.65890PPM.XVB162015
yang menjelaskan mengenai mengabulkan seluruhnya
Permohonan Banding
terhadap Keputusan
Terbanding Nomor: KEP-903WPJ .22BD.062011 dan KEP-904WPJ.22BD.062011.
On November 18, 2015, UPC received the tax Court
Decision with
Number Put.
65889PPM.XVB152015 and
Put. 65890PPM.XVB162015 describing the grant
entirely Appeal against Decision No. KEP- 903WPJ.22BD.062011
and KEP-
904WPJ.22BD.062011.
Atas Surat Ketetapan Pajak Lebih Bayar PPN No. 000324071243314 tanggal 29 Desember
2014 sebesar
Rp367.382.610, UPC
telah mengajukan
surat keberatan
tertanggal 6
Januari 2015
No. 006KEUUPCI15.
Pada tanggal 30 Mei 2011, UPC menerima Keputusan
Direktur Jenderal
Pajak Nomor
KEP 0030.PPNWPJ.22KP.07032015
yang menerima keberatan tersebut.
For Overpayment Tax Assesment Letter Value Added Tax No. 000324071243314 dated
Decemeber 29, 2014 amounted to Rp367,382,610, UPC has submitted an objection letter dated
January 6, 2015 No. 006KEUUPCI15. At May 30, 2011, UPC received decision letter of the
Directorate General of Taxation Office No. KEP- 0030.PPNWPJ.22KP.07032015 which accepted
to the objection letter.
UPC telah menerima pembayaran atas Surat UPC has received payment for Overpayment Tax
PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan
Per 31 Maret 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit
serta Untuk Periode 3 Bulan yang Berakhir pada 31 Maret 2016 Tidak DIaudit dan 2015 Tidak Diaudit
Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS Continued
As of March 31, 2016 Unaudited and December 31, 2015 Audited
For the 3 Month Period Ended March 31, 2016 Unaudited and 2015 Unaudited
In Full Rupiah
81
Ketetapan Pajak
Lebih Bayar
PPN No. 000324071243314 tanggal 29 Desember
2014 melalui surat perintah membayar kelebihan pajak No. 80036-431-0036-2015 tanggal 28
Januari 2015 yang diterima tanggal 5 Februari 2015 sebesar Rp356.582.614.
Assesment Letter
Value Added
Tax No. 000324071243314 December 29, 2014 by
letter orders to pay the excess tax paying No. 80036-431-0036-2015 dated January 28, 2015
that received on February 5, 2015 amounting to Rp356,582,614.
Pada tanggal 5 Februari 2016, UPC telah menerima pembayaran atas Surat Ketetapan
Pajak Lebih
Bayar PPh
Badan No.
000384060843110 untuk tahun 2008 tanggal 7 April 2010 melalui surat permohonan transfer
membayar kelebihan pajak dengan No. S- 9122WPJ.22KP.07062015 tanggal 16 Desember
2015 sebesar Rp635.270.180. On February 5, 2016, UPC has received payment
for the Overpayment Tax Assesment Letter of Corporate Income Tax No. 00384060843110 for
the year 2008 on April 7, 2010 by mail a transfer request the excess tax paid with
No.
S-9122WPJ.22KP.07062015 dated
December 16, 2015 at Rp635,270,180. Pada Tanggal 11 Maret 2016, UPC telah
menerima pembayaran atas Surat Ketetapan Pajak Lebih Bayar PPN untuk tahun 2014
No.000134071443116 dan No.000420714431 16 tertanggal 27 Januari 2016 sebesar
Rp1,163,650,219. On March 11, 2016, UPC has received payment
for Overpayment Tax Assesment Letter Value Added
Tax No.00134071443116
and No.00042071443116 on January 27, 2016
amounted to Rp1,163,650,219.
PT Alsynite Indonesia AI Taksiran Tagihan Pajak Penghasilan PPh 28A
tahun 2009 merupakan milik AI. Sampai dengan tanggal laporan, belum terdapat pemeriksaan
pajak. PT Alsynite Indonesia AI
Estimated Claim for Tax Refund Arcticle 28 A year 2009 owned by AI. As of the report date, there is
not yet tax inspection.
c. Utang Pajak c.
Tax Payables
31 Maret 2016 31 Desember 2015
March 31, 2016 December 31, 2015
T idak Diaudit Diaudit
Unaudited Audited
Rp Rp
Perusahaan The Company
Pajak Penghasilan Pasal 21 234.853.633
235.731.755 Income Tax Article 21
Pajak Penghasilan Pasal 23 106.212.318
130.642.101 Income Tax Article 23
Pajak Penghasilan Pasal 25 1.140.759.765
-- Income Tax Article 25
Pajak Penghasilan Pasal 29 1.277.458.704
-- Income Tax Article 29
Pajak Pertambahan Nilai 495.238.290
149.539.792 Value Added Tax
Sub Total 3.254.522.710
515.913.648 Sub Total
Entitas Anak Subsidiaries
Pajak Penghasilan Pasal 42 1.349.739.360
591.155.680 Income Tax Article 4 2
Pajak Penghasilan Pasal 21 390.843.518
370.605.034 Income Tax Article 21
Pajak Penghasilan Pasal 23 393.601.829
270.980.904 Income Tax Article 23
Pajak Penghasilan Pasal 25 183.495.471
643.550.576 Income Tax Article 25
Pajak Penghasilan Pasal 26 --
3.104.505 Income Tax Article 26
Pajak Penghasilan Pasal 29 2.365.599.056
105.137.272 Income Tax Article 29
Pajak Pertambahan Nilai 396.442.537
4.242.001.327 Value Added Tax
Sub Total 5.079.721.771
6.226.535.298 Sub Total
Total 8.334.244.481
6.742.448.946 Total
PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan
Per 31 Maret 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit
serta Untuk Periode 3 Bulan yang Berakhir pada 31 Maret 2016 Tidak DIaudit dan 2015 Tidak Diaudit
Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS Continued
As of March 31, 2016 Unaudited and December 31, 2015 Audited
For the 3 Month Period Ended March 31, 2016 Unaudited and 2015 Unaudited
In Full Rupiah
82
d.
Manfaat Beban Pajak Penghasilan d.
Benefit Expense Income Tax
31 Maret 2016 31 Maret 2015
March 31, 2016 March 31, 2015
T idak Diaudit Tidak Diaudit
Unaudited Unaudited
Rp Rp
Perusahaan The Company
Pajak Kini 7.681.893.474
5.000.617.546 Current Tax
Pajak Tangguhan 1.923.279.904
583.776.500 Deferred Tax
Sub Total Perusahaan 5.758.613.570
4.416.841.046 The Company Sub Total
Entitas Anak Subsidiaries
Pajak Kini 3.297.850.211
958.769.396 Current Tax
Pajak Tangguhan 179.796.546
84.182.867 Deferred Tax
Sub Total Entitas Anak 3.477.646.757
874.586.529 Subsidiaries Sub Total
Total 9.236.260.327
5.291.427.575 Total
Pajak Kini Rekonsiliasi antara laba sebelum beban pajak
seperti yang disajikan dalam laporan keuangan dan taksiran penghasilan kena pajak untuk tahun-tahun
yang berakhir pada tanggal 31 Maret 2016 dan 31 Desember 2015 adalah sebagai berikut:
Current Tax A reconciliation between income before tax expense
as presented in the financial statements and the estimated taxable income for the years ended
March 31, 2016 and December 31 2015 is as follows:
31 Maret 2016 31 Maret 2015
March 31, 2016 March 31, 2015
Tidak Diaudit Tidak Diaudit
Unaudited Unaudited
Rp Rp
Laba Konsolidasian Sebelum Consolidated Profit Before
Pajak Penghasilan 36.173.165.825
55.478.264.583 Income Tax
Dikurangi: Less:
Laba Entitas Anak Sebelum Profit of Subisidiaries Before
Beban Pajak Penghasilan 11.501.711.816
53.321.499.933 Income Tax
Eliminasi 2.135.752.719
11.473.166.874 Elimination
Pajak Penghasilan Final 951.945.356
-- Final Income Tax
Laba Sebelum Pajak Penghasilan Profit Before Income Tax of
Perusahaan 27.759.152.084
13.629.931.524 the Company
Beda T etap: Permanent Difference:
Gaji, Upah, dan Tunjangan 2.288.100.000
132.000.000 Salary and Allowance
Peny usutan 961.910.017
1.088.037.073 Depreciation
Denda Pajak 18.616.000
82.335.930 Tax Penalty
Marketing dan Beban Sew a 2.806.716.628
3.877.795.542 Marketing and Rent Expenses
Lain-lain 133.946.964
147.243.174 Others
Penghasilan yang telah dikenakan Income subject to
Pajak Final Final Tax
Pendapatan Bunga 558.189.156
839.814.057 Interest Income
Pendapatan Sew a 186.165.000
186.165.000 Rent Income
4.724.697.803 4.037.432.662