Pajak dibayar di muka Prepaid taxes

PT ELNUSA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain TIDAK DIAUDIT PT ELNUSA Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-month Period Then Ended Expressed in millions of Rupiah, unless otherwise stated UNAUDITED 62 19. PERPAJAKAN lanjutan 19. TAXATION continued a. Pajak dibayar di muka lanjutan a. Prepaid taxes continued Pada tahun 2016 dan 2015, Grup menerima sejumlah surat ketetapan pajak terkait dengan restitusi pajak yang diajukan Catatan 19e. In 2016 and 2015, the Group received several tax assessment letters in relation to its claims for tax refund Note 19e. b. Utang pajak b. Taxes payable Utang pajak terdiri dari: Taxes payable consist of: 30 September 31 Desember September 30, December 31, 2016 2015 Pajak penghasilan badan Corporate income tax Periodetahun berjalan 10.503 11.741 Current periodyear Tahun-tahun sebelumnya 1.919 1.442 Prior years Pajak lain-lain Other taxes Pajak final pasal 4 2 277 591 Final tax article 4 2 Pajak final pasal 15 186 766 Final tax article 15 Pajak penghasilan pasal 21 3.601 18.444 Income tax article 21 Pajak penghasilan pasal 22 90 551 Income tax article 22 Pajak penghasilan pasal 23 629 2.015 Income tax article 23 Pajak penghasilan pasal 25 2.083 7.900 Income tax article 25 Pajak penghasilan pasal 26 215 458 Income tax article 26 Pajak Pertambahan Nilai 7.548 10.492 Value Added Tax Total 27.051 54.400 Total Berdasarkan Peraturan Menteri Keuangan No. 37PMK.032015 tanggal 4 Maret 2015, Perusahaan ditunjuk sebagai pemungut Pajak Pertambahan Nilai “PPN” efektif tanggal 1 April 2015. Dengan adanya peraturan ini, Perusahaan memungut, menyetor dan melaporkan PPN yang terutang atas penyerahan barang dan jasa oleh pihak lain kepada Perusahaan. Based on Finance Minister Regulation No. 37PMK.032015 dated March 4, 2015, the Company was appointed as Value Added Tax collector effective April 1, 2015. As such, the Company collects, paids and reports the VAT arising from the sales of goods and services by other parties to the Company. Berdasarkan Peraturan Menteri Keuangan No. 107PMK.102015 tanggal 8 Juni 2015, Perusahaan ditunjuk sebagai pemungut pajak penghasilan pasal 22 efektif tanggal 8 Agustus 2015. Based on Finance Minister Regulation No. 107PMK.102015 dated June 8, 2015, the Company was appointed as income tax article 22 collector effective August 8, 2015. Saldo utang pajak termasuk PPN dan pajak penghasilan Pasal 22 yang belum disetor ke kas negara atas kewajiban ini. The balances of taxes payable include the VAT and income tax article 22 which has not been paid to the treasury fund arising from such obligation. PT ELNUSA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain TIDAK DIAUDIT PT ELNUSA Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-month Period Then Ended Expressed in millions of Rupiah, unless otherwise stated UNAUDITED 63 19. PERPAJAKAN lanjutan 19. TAXATION continued