PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 567 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015
Expressed in millions of Rupiah,
unless otherwise stated 29. PERPAJAKAN lanjutan
29. TAXATION continued c. Beban pajak penghasilan lanjutan
c. Income tax expenses continued
Rekonsiliasi antara beban pajak penghasilan dengan hasil perkalian laba akuntansi sebelum
pajak penghasilan Grup dan tarif pajak yang berlaku adalah sebagai berikut:
The reconciliation
between income
tax expenses and the theoretical tax amount on the
Groups profit before income tax is as follows:
2016 2015
Laba sebelum pajak Profit before income
penghasilan - konsolidasi 2,159,667
2,835,752 tax - consolidation
Pajak penghasilan dihitung Tax calculated at effective
dengan tarif pajak efektif 539,917
708,938 tax rates
Beban yang tidak dapat dikurangkan untuk keperluan pajak
106,119 78,900
Non-deductible expenses Penghasilan bukan objek pajak
14,085 4,299
Non-taxable income Pendapatan yang
dikenakan pajak final 10,381
64,347 Income subject to final tax
Penyesuaian pajak tahun Sebelumnya
4,026 17,935
Prior year adjustment
Beban pajak Consolidated corporate
penghasilan konsolidasi 617,544
701,257 income tax expenses
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian
dengan taksiran laba kena pajak Perusahaan adalah sebagai berikut:
Reconciliation between income before tax as per consolidated of statements comprehensive
income with estimated taxable income of the Company is as follows:
2016 2015
Laba sebelum pajak Profit before income
penghasilan - konsolidasi 2,159,667
2,835,752 tax - consolidation
Eliminasi konsolidasi 19,855
19,412 Consolidation elimination
2,179,522 2,855,164
Dikurangi: Less:
Rugilaba sebelum pajak - entitas Subsidiaries lossincome
anak 93,363
178,887 before tax
Laba sebelum pajak - Perusahaan 2,272,885
2,676,277 Income before tax - the Company
Perbedaan temporer: Temporary differences:
Imbalan kerja jangka panjang 127,644
163,548 Long-term employee benefit
Provision for impairment Provisi atas penurunan nilai piutang
6,644 22,613
of trade receivables Provisi atas persediaan
53,308 1,421 Provision for decline in inventories
Pembayaran imbalan kerja Payment of long-term
jangka panjang 738,316
200,576 employee benefits
Penyusutan dan amortisasi 500,262
283,240 Depreciation and amortisation
PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 568 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015
Expressed in millions of Rupiah,
unless otherwise stated 29. PERPAJAKAN lanjutan
29. TAXATION continued c. Beban pajak penghasilan lanjutan
c. Income tax expense continued 2016
2015 Perbedaan tetap:
Permanent differences:
Biaya umum 83,252
62,655 General expenses
Kesejahteraan karyawan 53,637
147,418 Employee welfare
Biaya bunga 10,174
10,054 Interest expense
Pajak dan kontribusi 23,051
7,266 Tax and contribution
Aset yang tidak dapat disusutkan menurut fiskal
7,482 6,393
Non-depreciable asset Pendapatan sewa tanah
Rental income from land dan bangunan
41,503 55,008
and building Penghasilan yang pajaknya
Income already subjected bersifat final
14,172 35,668
to final tax Pemeliharaan bangunan dan sarana
14,127 19,275 Building and facilities maintenance
Pendapatan dividen 14,838
17,196 Dividend income
Lainnya 24,964
131,087 Others
Laba kena pajak - Perusahaan
1,354,789 2,394,145
Taxable income - the Company
Beban pajak kini 338,697
598,536 Current income tax of
Perusahaan the Company
Pembayaran pajak dibayar di muka 683,196
821,727 Prepayment of income taxes
Taksiran lebih bayar pajak Overpayment of taxable
penghasilan – Perusahaan
344,499 223,191
income – the Company
Dalam laporan keuangan konsolidasian ini, jumlah penghasilan kena pajak didasarkan atas
perhitungan sementara, karena Perusahaan belum menyampaikan Surat Pemberitahuan
Tahunan Pajak Penghasilan Badan. In these concolidated financial statements, the
amount of taxable income is based on preliminary calculations, as the Company has not
yet submitted its corporate income tax returns.
d. Aset dan liabilitas pajak tangguhan d. Deferred tax assets and liabilities
2016 Dikreditkan
dibebankan ke laba
rugi Dibebankan
Saldo awal Credited
ke ekuitas Saldo akhir
Beginning charged to Charged to
Ending balance
profit or loss equity
balance Perusahaan
The Company
Penyisihan penurunan Provision for impairment of
nilai piutang 115,063
1,661 -
113,402 receivables
Penyisihan Provision for
persediaan usang 7,557
13,327 -
20,884 inventories obsolescene
Aset tetap dan Property, plant and equipment
beban tangguhan 311,636
124,558 -
436,194 and deferred expense
Manfaat karyawan 158,981
23,330 15,765
151,416 Employee benefits
Hutang penyelesaian Settlement payable for
untuk kompensasi 129,338
129,338 -
- compensation
Penurunan nilai investasi 7,515
- -
7,515 Impairment of investment
106,818 265,560
15,765 142,977
Entitas anak
Subsidiaries
Penyisihan penurunan Allowance for impairment of
nilai piutang 1,008
5,827 -
6,835 receivable
Manfaat karyawan 8,783
10,596 513
2,326 Employee benefits
Aset tetap dan Property, plant and equipment
beban tangguhan 2,888
8,676 7,399
1,611 and deferred expense
4,887 7,747
7,912 10,772