PT Bank Danamon Indonesia Tbk lanjutan PT

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2015 and 2014 Expressed in Rupiah, unless Otherwise Stated 52 17. PERPAJAKAN lanjutan 17. TAXATION continued d. Pajak Kini lanjutan d. Current Tax continued 2014 Disajikan Kembali As Restated - 2015 CatatanNote 33 Laba sebelum beban Income before income tax pajak penghasilan menurut expense per consolidated laporan laba rugi dan penghasilan statements of profit or loss and komprehensif lain konsolidasian 177.962.941.779 150.033.454.319 other comprehensive income Laba sebelum beban Income before tax expense pajak entitas anak 176.308.753.699 145.608.218.488 of subsidiaries Eliminasi transaksi dengan Elimination of transactions with entitas anak 26.651.979.103 40.488.440.324 subsidiaries Laba sebelum beban Income before income tax expense pajak penghasilan Perusahaan 28.306.167.183 44.913.676.155 of the Company Beda temporer Temporary differences Imbalan kerja karyawan 546.090.191 143.267.008 Employee benefit expense Beban penyusutan 339.295.868 535.448.857 Depreciation expense Beda temporer 885.386.059 392.181.849 Temporary differences Beda tetap Permanent differences Gaji, upah dan tunjangan Salary, wages and lain-lain 446.516.768 81.618.514 other allowances Sumbangan 22.353.690 19.162.733 Donation Hiburan 8.726.339 16.161.473 Entertainment Pendapatan dividen 28.660.270.781 40.028.178.597 Dividend Income Penghasilan yang dikenakan pajak final 1.455.215.585 1.892.149.174 Income subject to final tax Lain-lain 383.965.229 367.241.782 Others Beda tetap - neto 29.253.924.340 41.436.143.269 Permanent differences - net Laba kena pajak rugi fiskal 1.833.143.216 3.085.351.037 Taxable income fiscal loss Laba kena pajak rugi fiskal Taxable income fiscal loss pembulatan 1.833.143.000 3.085.351.000 rounded Beban pajak kini - Perusahaan - 771.337.750 Current tax expense - the Company Pajak penghasilan dibayar dimuka Prepayments of income taxes Pajak penghasilan pasal 22 792.240.000 698.129.000 Income tax article 22 Pajak penghasilan pasal 23 228.000.000 187.500.000 Income tax article 23 Pajak penghasilan pasal 25 200.390.019 1.076.999.556 Income tax article 25 1.220.630.019 1.962.628.556 Tagihan pajak penghasilan Claim for tax refund Perusahaan: The Company: Tahun sebelumnya 3.405.786.127 2.665.565.155 Prior year Tahun berjalan 1.220.630.019 1.191.290.806 Current year Entitas Anak 6.535.492.751 6.535.492.751 Subsidiary Total Catatan 13 11.161.908.897 10.392.348.712 Total Note 13 Utang pajak penghasilan badan Corporate income tax payables Entitas Anak 8.724.642.281 2.195.933.218 Subsidiary Total 8.724.642.281 2.195.933.218 Total Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2015 and 2014 Expressed in Rupiah, unless Otherwise Stated 53 17. PERPAJAKAN lanjutan 17. TAXATION continued d. Pajak Kini lanjutan d. Current Tax continued Laba kena pajak rugi fiskal Perusahaan untuk tahun fiskal 2015 dan 2014 hasil rekonsiliasi, seperti yang tercantum dalam tabel diatas menjadi dasar dalam pengisian Surat Pemberitahuan Tahunan PPh Badan yang disampaikan ke Kantor Pajak. Taxable income fiscal loss of the Company for fiscal years 2015 and 2014 resulting from the reconciliation as shown in the table above will be the basis for filing the Corporate Annual Tax Returns submitted to the Tax Office. e. Pajak Tangguhan e. Deferred Tax Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut laporan posisi keuangan konsolidasian komersial dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari aset liabilitas pajak tangguhan adalah sebagai berikut: Deferred tax is calculated based on temporary differences between the carrying value of total assets and liabilities recorded according to the commercial consolidated statements of financial positions and tax bases of assets and liabilities. Details of deferred tax assets liabilities are as follows: Saldo Dibebankan ke Saldo Awal laporan laba rugi Dibebankan ke Akhir Beginning Charged to ekuitas Ending Balance Profit or Charged to Balance 2014 loss equity 2015 Perusahaan The Company Aset tetap 148.433.212 84.823.967 - 63.609.245 Fixed assets Liabilitas imbalan kerja 112.762.812 136.522.548 124.683.407 100.923.671 Employee benefits liability Entitas Anak Subsidiary Liabilitas imbalan kerja 10.888.944.548 5.625.033.974 578.943.163. 5.842.853.737 Employee benefits liability Aset tetap 7.038.472.048 5.812.105.969 - 1.226.366.079 Fixed assets Aset Pajak Tangguhan - Neto 4.111.668.524 34.274.520 703.626.570 4.781.020.574 Deferred Tax Assets - Net Entitas Anak Subsidiary Liabilitas imbalan kerja - 7.157.906.272 969.301.832 8.127.208.104 Employee benefits liability Aset tetap - 9.128.778.944 9.128.778.944 Fixed assets Liabilitas Pajak Tangguhan - Neto - 1.970.872.672 969.301.832 1.001.570.840 Deferred Tax Liability - Net Disajikan KembaliAs Restated - CatatanNote 33 Dikreditkan Saldo dibebankan ke Saldo Awal laporan laba rugi Dibebankan ke Akhir Beginning Credited Charged ekuitas Ending Balance to Profit or Charged to Balance 2013 loss equity 2014 Perusahaan The Company Aset tetap 282.295.426 133.862.214 - 148.433.212 Fixed assets Liabilitas imbalan kerja 169.475.760 35.816.752 92.529.700 112.762.812 Employee benefits liability Entitas Anak Subsidiary Liabilitas imbalan kerja 10.552.430.832 1.361.644.038 1.025.130.322 10.888.944.548 Employee benefits liability Aset tetap 4.336.495.163 2.701.976.885 - 7.038.472.048 Fixed assets Aset Pajak Tangguhan - Neto 6.667.706.855 1.438.378.309 1.117.660.022 4.111.668.524 Deferred Tax Assets - Net