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