Utang penyaluran: lanjutan Distribution payables: continued
Expressed in Rupiah, unless otherwise stated PERUSAHAAN UMUM BULOG DAN ENTITAS ANAK
PERUSAHAAN UMUM BULOG AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Tanggal 31 Desember 2016 dan untuk
As of December 31, 2016 and Tahun Yang Berakhir Pada Tanggal Tersebut
For the Year Then Ended Dinyatakan dalam Rupiah, kecuali dinyatakan lain
19. PERPAJAKAN lanjutan 19. TAXATION continued
d. Taksiran tagihan pajak penghasilan d. Estimated claims for tax refund
Rincian taksiran tagihan pajak penghasilan: The details of estimated claims for tax refund:
2015 2015
2014 2014
2013 2013
Koreksi SPT Badan Correction annual income tax
Tahun berjalan Current year
Koreksi SKPKB tahun 2011 Correction SKPKB year 2011
2012 2012
Koreksi SKPKB tahun 2010 Correction SKPKB year 2012
2011 2011
2010 2010
Total Total
e. Surat ketetapan pajak e. Tax assessments letters
Perum BULOG Perum BULOG
61.332.334.614 61.332.334.614
87.559.447.491 87.559.447.491
68.809.612.134 68.809.612.134
44.956.647.754 44.956.647.754
68.172.103.394 68.172.103.394
550.835.139.763 477.055.002.267
Based on the Letter No.B-718IIDK.202122014 dated December 23, 2014 Perum BULOG filed an appeal Letter for the assessment
letter on tax underpayment for corporate income tax fiscal year 2010 with No.000052061005113 dated November 4, 2013.
Berdasarkan Surat No.B-653IIDK.302072016 Tanggal 21 Juli 2016 Perum BULOG mengajukan keberatan atas Surat Ketetapan
Pajak Kurang Bayar SKPKB Penghasilan Badan tahun pajak 2014 dengan No.000054061005113 tanggal 25 April 2016.
Based on the Letter No.B-653IIDK.302072016 dated July 21, 2016 Perum BULOG filed an objection Letter for the assessment
letter on tax underpayment for corporate income tax fiscal year 2014 with No.000052061005113 dated Aprl 25, 2016.
Pada tanggal 25 April 2016, Perum BULOG menerima Surat Ketetapan Pajak Kurang Bayar SKPKB No.000102061405116
atas Pajak Penghasilan dari Kantor Pajak untuk tahun pajak 2014. Berdasarkan SKPKB tersebut, Perum BULOG terutang tambahan
Pajak Penghasilan sebesar Rp171.910.519.390, jumlah yang telah disetujui berdasarkan pembahasan akhir hasil pemeriksaan adalah
sebesar Rp118.858.477.270. On Aprl 25, 2016, Perum BULOG received tax underpayment
assessment letter No.000102061405116 for income tax for fiscal year 2014 from Tax Office. Based on the tax underpayment letter,
Perum BULOG
has an
additional tax
payable of
Rp171,910,519,390, the amount that has been approved by the end of the discussion of the results of the
examination is Rp118,858,477,270.
Pada tanggal 17 Desember 2014, Perum BULOG menerima Surat Ketetapan Pajak Lebih Bayar SKPLB No. 000584061205114
atas Pajak Penghasilan dari Kantor Pajak untuk tahun pajak tahun 2012 sebesar Rp177.318.714.116. Pada tanggal 26 Januari 2015
Perum BULOG telah menerima sebesar Rp172.748.225.774 setelah dikurangi utang pajak Perum BULOG sebesar Rp4.570.488.342
yang merupakan STP PPN dan SKPKB Divre tahun 2011. On December 17, 2014, Perum BULOG received tax assessment
letter on tax overpayment No. 000584061205114 from Tax Office for income tax fiscal year 2012 amounted Rp177,318,714,116. On
January 26, 2015, Perum BULOG received Rp172,748,225,774 after deductions of Tax Collection letter of VAT underpayment of
Regional Division in fiscal year 2011 amounting Rp4,570,488,342.
Berdasarkan Surat
No.B-718IIDK.202122014 Tanggal 23
Desember 2014 Perum BULOG mengajukan Banding atas Surat Ketetapan Pajak Kurang Bayar SKPKB Penghasilan Badan tahun
pajak 2011 dengan No.000052061005113 tanggal 4 Nopember 2013.
2016 2015
145.734.642.880 145.734.642.880
490.214.000 490.214.000
73.780.137.496 -
54
Expressed in Rupiah, unless otherwise stated PERUSAHAAN UMUM BULOG DAN ENTITAS ANAK
PERUSAHAAN UMUM BULOG AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Tanggal 31 Desember 2016 dan untuk
As of December 31, 2016 and Tahun Yang Berakhir Pada Tanggal Tersebut
For the Year Then Ended Dinyatakan dalam Rupiah, kecuali dinyatakan lain
19. PERPAJAKAN lanjutan 19. TAXATION continued
e. Surat ketetapan pajak lanjutan e. Tax assessments letters continued
Perum BULOG lanjutan Perum BULOG continued
Berdasarkan Surat No.B-76IIDK.202022014 Tanggal 4 Februari 2014 Perum BULOG mengajukan Banding atas Surat Ketetapan
Pajak Kurang Bayar SKPKB Penghasilan Badan tahun pajak 2010 dengan No.000042061005112 tanggal 27 Nopember 2012.
Based on the Letter No.B-76IIDK.202022014 dated February 4, 2014 Perum BULOG filed an appeal Letter for the assessment letter
on tax underpayment for corporate income tax fiscal year 2010 with No.000042061005112 dated November 27, 2012.
Pada tanggal 9 Desember 2014, Perum BULOG menerima Surat Tagihan Pajak STP PPN No. 000491871305114 atas
Pemungutan Pajak oleh Pemungut Pajak untuk masa pajak Januari 2013 sebesar Rp4.481.094.545.
Pada tanggal 10 Juli 2014, Perum BULOG menerima Surat Tagihan Pajak STP Pajak Penghasilan No. 000181061405114 atas
sanksi administrasi keterlambatan pembayaran cicilan pajak penghasilan badan masa Januari sampai dengan Maret 2014
sebesar Rp765.429.517, dan telah dilunasi. On July 10, 2014, Perum BULOG received tax Collection Letter No.
000181061405114 for late payment of corporate income tax installment for the period January to March 2014 amounted
Rp765,429.517, and has been setteled. On December 9, 2014, Perum BULOG received the Tax Collection
Letter on VAT No. 000491871305114 for January 2013 amounted to Rp4,481,094,545.
Berdasarkan Surat No.B-41IIDK.202012014 Tanggal 29 Januari 2014 Perum BULOG mengajukan keberatan atas Surat Ketetapan
Pajak Kurang Bayar SKPKB Penghasilan Badan tahun pajak 2011 dengan No.000052061005113 tanggal 4 Nopember 2013.
Based on the Letter No.B-41IIDK.202012014 dated January 29, 2014 Perum BULOG filed an objection Letter for the assessment
letter on tax underpayment for corporate income tax fiscal year 2011 with No.000052061005113 dated November 4, 2013.
Pada tanggal 4 Nopember 2013, Perum BULOG menerima Surat Ketetapan Pajak Nihil SKPN atas Pajak Penghasilan Pasal 4 ayat
2, Pasal 23, Pasal 15 Final dan Pajak Pertambahan Nilai Barang dan Jasa untuk tahun pajak Desember 2011.
On November 4, 2013, Perum BULOG received tax assessment letters Nil SKPN for income tax of Article 42, Article 23, Article
15 Final and Value Added Tax In for fiscal year December 2011.
Pada tanggal 4 Nopember 2013, Perum BULOG menerima Surat Ketetapan Pajak Kurang Bayar SKPKB No.000052061005113
atas Pajak Penghasilan dari Kantor Pajak untuk tahun pajak 2011. Berdasarkan SKPKB tersebut, Perum BULOG terutang tambahan
Pajak Penghasilan sebesar Rp66.862.038.963, jumlah yang telah disetujui berdasarkan pembahasan akhir hasil pemeriksaan adalah
sebesar Rp133.746.054.768. Pada tanggal 23 April 2014, Perum BULOG melaporkan adanya tambahan pajak penghasilan terutang
sebesar Rp490.214.000. On November 4, 2013, Perum BULOG received tax underpayment
assessment letter No.000052061005113 for income tax for fiscal year 2011 from Tax Office. Based on the tax underpayment letter,
Perum BULOG has an additional tax payable of Rp66,862,038,963, the amount that has been approved by the end of the discussion of
the results of the examination is Rp133,746,054,768. On April 23, 2014, Perum BULOG has an additional tax payable of
Rp490,214,000.
Pada tanggal 4 Nopember 2013, Perum BULOG menerima Surat Ketetapan Pajak Kurang Bayar SKPKB No.000672011105113
atas Pajak Penghasilan Pasal 21 untuk tahun fiskal 2011, sebesar Rp1.310.064.431.
On November 4, 2013, Perum BULOG received tax underpayment assessment letter No.000672011105113 for income tax article 21
for the fiscal year 2011, amounted Rp1,310,064,431.
Berdasarkan Surat No.B-48IIDK.202022013 Tanggal 26 Februari 2013 Perum BULOG mengajukan keberatan atas Surat Ketetapan
Pajak Kurang Bayar SKPKB Penghasilan Badan tahun pajak 2010 dengan No.000042061005112 tanggal 27 Nopember 2012.
Based on the Letter No.B-48IIDK.202022013 dated February 26, 2013 Perum BULOG filed an objection Letter for the assessment
letter on tax underpayment for corporate income tax fiscal year 2010 with No.000042061005112 dated November 27, 2012.
55