Pajak Dibayar di Muka Prepaid Taxes Utang Pajak Taxes Payable

PT INDOPOLY SWAKARSA INDUSTRY Tbk PT INDOPOLY SWAKARSA INDUSTRY Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Per 31 Maret 2016 Tidak Diaudit dan As of March 31, 2016 Unaudited and 31 Desember 2015 Diaudit dan December 31, 2015 Audited and Untuk Periode Tiga Bulan yang Berakhir Pada For Three Months Periods Ended 31 Maret 2016 dan 2015 Tidak Diaudit March 31, 2016 and 2015 Unaudited Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these d1April 29, 2016 67 signed:____ d. Pajak Kini d. Current Tax Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi komprehensif dengan laba kena pajak rugi fiskal adalah sebagai berikut : A reconciliation between income before income tax as shown in the statements of comprehensive income and taxable income fiscal loss are as follows : 31 Mar. 2016 31 Mar. 2015 Mar. 31, 2016 Mar. 31, 2015 USD USD Laba Sebelum Pajak Penghasilan menurut Income Before Income Tax According to Laporan Laba Rugi Komprehensif Konsolidasian 1,942,983 481,930 Consolidated Statements of Comprehensive Income Dikurangi: Laba Sebelum Pajak Penghasilan Entitas Anak 1,527,470 652,789 Less: Income Before Income Tax of Subsidiaries Laba Sebelum Pajak Penghasilan menurut Income Before Corporate Income Tax According to Laporan Laba Rugi Komprehensif - Perusahaan 415,513 170,859 Statement of Comprehensive Income - The Company Koreksi Fiskal Fiscal Correction Penyusutan dan Amortisasi 921,438 853,737 Depreciation and Amortization Imbalan Kerja 17,170 90,250 Employee Benefits Beban yang Tidak Dapat Dikurangkan - Bersih 311,717 277,535 Non Deductible Expenses - Net Penghasilan Bunga - Bersih 831 1,420 Interest Expenses Income - Net Total 593,382 487,372 Total Rugi Fiskal Periode Berjalan 177,869 658,231 Fiscal Loss for the Period Rugi Fiskal Tahun Pajak Sebelumnya 5,527,367 8,841,216 Fiscal Loss Carryforward from Prior Year Compensated Koreksi Pajak 2,155,062 -- Tax Correction Selisih Kurs -- 422,181 Foreign Exchange Akumulasi Rugi Fiskal 3,550,174 9,077,266 Accumulated Fiscal Loss Taksiran Pajak Penghasilan Badan Estimated Corporate Income Tax Perusahaan -- -- The Company Entitas Anak 379,286 177,027 Subsidiaries Taksiran Pajak Penghasilan Badan Konsolidasian 379,286 177,027 Estimated Corporate Income Tax Consolidated Dikurangi: Less: Pajak Penghasilan Dibayar di Muka Prepaid Taxes Perusahaan The Company Pasal 22 314,907 390,197 Article 22 Entitas Anak -- -- Subsidiaries Total 314,907 390,197 Total Taksiran Lebih Bayar Estimated Over Payment of Pajak Penghasilan Periode Berjalan Corporate IncomeTax for the Period Perusahaan 314,907 390,197 The Company Entitas Anak -- -- Subsidiaries Total 314,907 390,197 Total Lebih Bayar Tahun Pajak Sebelumnya Over Payment of Prior Tax Year Perusahaan The Company 2015 1,644,440 -- 2015 2014 1,578,159 1,601,318 2014 2013 -- 1,471,676 2013 Entitas Anak -- -- Subsidiaries Total 3,537,506 3,463,191 Total Pada bulan April 2014, Perusahaan menerima Surat Ketetapan Pajak Kurang Bayar SKPKB dan Surat Tagihan Pajak STP atas PPN untuk masa fiskal Januari sampai November 2012 yang berjumlah Rp 470.796.940. Jumlah keseluruhan SKPKB dan STP tersebut telah dibebankan dalam laba rugi periode berjalan. Pada bulan April 2014, Perusahaan menerima SKPLB yang menetapkan lebih bayar PPh Badan In April 2014, the Company received Tax Overpayment Assessment Letter SKPLB declaring overpayment of Value Added Tax VAT for December 2012 fiscal period from Rp 5.8 billion to Rp 5.7 billion. The unrecognized overpayment of VAT amounting to Rp 39,290,152 was charged to current period profit or loss and total agreed overpayment of VAT has been received by the Company in May 2014.