PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 31 Desember 2013 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, 2013
And The Year Then Ended Expressed in Rupiah, unless otherwise stated
100
26. PERPAJAKAN lanjutan 26. TAXATION continued
f. Aset liabilitas pajak tangguhan lanjutan
f. Deferred tax assets liabilites continued
2013 2012
PT Bakrie Swasakti Utama PT Bakrie Swasakti Utama
konsolidasian 3.158.050.004
2.264.554.562 consolidated
PT Krakatau Lampung PT Krakatau Lampung
Tourism Development 1.418.049.520
1.418.049.520 Tourism Development
PT Bakrie Graha Investama PT Bakrie Graha Investama
konsolidasian 272.999.616
148.758.084 consolidated
PT Graha Andrasentra PT Graha Andrasentra
Propertindo Propertindo
konsolidasian -
2.434.163.322 consolidated
PT BakrieInfrastructure PT Bakrie Infrastructure
konsolidasian -
9.855.124 consolidated
PT Villa Del Sol -
1.074.107.385 PT Villa Del Sol
PT Citra Saudara Abadi -
493.707.241 PT Citra Saudara Abadi
Jumlah aset pajak tangguhan 36.014.517.168
10.295.214.492 Total deferred tax assets
Liabilitas pajak tangguhan: Deferred tax liabilities:
Entitas Anak: Subsidiaries:
PT Bakrie Nirwana Semesta PT Bakrie Nirwana Semesta
konsolidasian -
7.506.512.226 consolidated
Jumlah liabilitas pajak tangguhan
- 7.506.512.226
Total deferred tax liabilities Aset liabilitas
Deferred tax assets pajak tangguhan - bersih
36.014.517.168 2.788.702.266
liabilities - net g.
Surat Ketetapan Pajak Kurang Bayar g. Under Payment Tax Assessment Letter
PT Graha Andrasentra Propertindo GAP PT Graha Andrasentra Propertindo GAP
Berdasarkan hasil pemeriksaan pajak tahun 2012 untuk tahun pajak 2010, GAP, Entitas Anak,
menerima Surat Ketetapan Pajak Kurang Bayar “SKPKB” atas Pajak Pertambahan Nilai, Pajak
Penghasilan pasal 21, 23, 4 2, pajak penghasilan badan dan Pajak Pertambahan Nilai Barang
Mewah dengan jumlah pokok dan bunga keseluruhan masing-masing sebesar
Rp 30,12 miliar dan Rp 17,95 miliar. Sedangkan untuk tahun pajak 2009, GAP menerima SKPKB
atas Pajak Pertambahan Nilai, Pajak Penghasilan pasal 21, 23, 4 2, pajak penghasilan badan, Pajak
Pertambahan Nilai Barang Mewah dengan jumlah pokok dan bunga keseluruhan masing-masing
sebesar Rp 54,39 miliar dan Rp 33,03 miliar. Based on tax audit in 2012 for fiscal year 2010 by
the tax office, GAP, a Subsidiary, received Under Payment Tax Assessment Letter on Value Added
Tax, Income Tax article 21, 23, 4 2, corporate income tax, Value Added Tax on Luxury Sales Tax
with principal and interest in a total of Rp 30.12 billion and Rp 17.95 billion, respectively.
Wherein for fiscal year 2009, GAP received SKPKB on Value Added Tax, Income Tax article 21, 23,
4 2, Corporate income tax, Value Added Tax on Luxury Sales Tax with principal and interest in a
total of Rp 54.39 billion and Rp 33.03 billion, respectively.
Selama tahun 2013, GAP telah melunasi sisa kewajiban pokok pajak atas SKPKB untuk tahun
pajak 2010 dan 2009 masing-masing sebesar Rp 30,12 miliar dan Rp 32,39 miliar.
During 2013, GAP has fully paid for principal tax laibility of SKPKB for fiscal year 2010 and 2009
amounted to Rp 30.12 billion and Rp 32.30 billion, respectively.
PT Bali Nirwana Resort BNR PT Bali Nirwana Resort BNR
Berdasarkan hasil pemeriksaan pajak tahun 2012 untuk tahun pajak 2005 sampai dengan 2008,
BNR, Entitas Anak, menerima SKPKB atas Pajak Pertambahan Nilai PPN, Pajak Penghasilan pasal
21, 23, 26, dan PPN Jasa Luar Negeri dengan jumlah keseluruhan sebesar Rp 8,02 miliar.
Sampai dengan tanggal 31 Desember 2012, SKPKB yang belum diselesaikan adalah sebesar
Rp 5,49 miliar. Based on tax audit in 2012 for fiscal years 2005 to
2008 by the tax office, BNR, a Subsidiary, received several SKPKB on Value Added Tax VAT,
Income Tax article 21, 23, 26, VAT Overseas Services in a total of Rp 8.02 billion. Until
December 31, 2012, the outstanding SKPKB that has not been paid amounted to Rp 5.49 billion.
