UTANG LAIN-LAIN OTHER PAYABLES BEBAN AKRUAL ACCRUED EXPENSES PERPAJAKAN lanjutan TAXATION continued
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 September 2015 tidak diaudit dan 31 Desember 2014 diaudit dan Periode Sembilan
Bulan yang berakhir pada Tanggal-tanggal 30 September 2015 dan 2014 tidak diaudit
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
September 30, 2015 unaudited and December 31, 2014 audited
And Nine Months Period ended September 30, 2015 and 2014 unaudited
Expressed in United States Dollar, unless otherwise stated
68
15. UTANG LAIN-LAIN 15. OTHER PAYABLES
30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014
Liabilitas jangka pendek Current liabilities
Pihak ketiga Third parties
Lain-lain 41.231
3.709 Others
41.231 3.709
Liabilitas jangka panjang Non-current liabilities
Pihak berelasi Catatan 35e 1.903.346
2.242.526 Related party Note 35e
1.903.346 2.242.526
Total 1.944.577
2.246.235 Total
Utang lain-lain berdasarkan mata uang terdiri dari:
Other payables based on currency consist of:
30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014
Pihak ketiga Third parties
Dolar Amerika Serikat 41.231
2.648 United States Dollar
Rupiah -
1.061 Rupiah
Sub - total 41.231
3.709 Sub - total
Pihak berelasi Related party
Rupiah 1.903.346
2.242.526 Rupiah
Sub - total 1.903.346
2.242.526 Sub - total
1.944.577 2.246.235
16. BEBAN AKRUAL 16. ACCRUED EXPENSES
30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014
Royalti Catatan 42a 707.040
1.060.874 Royalty Note 42a
Pengangkutan 734.873
1.059.958 Barging
Jasa profesional 342.346
410.679 Professional fee
Pemasaran 155.536
141.917 Marketing
Infrastruktur 169.021
105.461 Infrastructure
Lain-lain 1.805.136
2.157.086 Others
3.913.952 4.935.975
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 September 2015 tidak diaudit dan 31 Desember 2014 diaudit dan Periode Sembilan
Bulan yang berakhir pada Tanggal-tanggal 30 September 2015 dan 2014 tidak diaudit
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
September 30, 2015 unaudited and December 31, 2014 audited
And Nine Months Period ended September 30, 2015 and 2014 unaudited
Expressed in United States Dollar, unless otherwise stated
69
17. PERPAJAKAN 17. TAXATION
a. Pajak dibayar di muka a. Prepaid taxes
30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014
Jangka pendek Current portion
Entitas anak: Subsidiaries:
Pajak Pertambahan Nilai 271.719
12.422 Value Added Tax
Pasal 22 812.312
- Article 22
Pasal 23 61.987
- Article 23
Pajak penghasilan badan 722.079
- Corporate income tax
1.868.097 12.422
b. Utang pajak b. Taxes payable
30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014
Perusahaan:
The Company: Pasal 42
2.028 273
Article 42
Pasal 21 34.331
56.995 Article 21
Pasal 23 898
996 Article 23
Pasal 26 14.885
15.522 Article 26
Pajak Pertambahan Nilai 679
- Value Added Tax
52.821 73.786
Entitas Anak: Subsidiaries:
Pasal 42 11.947
12.195 Article 42
Pasal 15 18.215
21.382 Article 15
Pasal 21 92.082
903.902 Article 21
Pasal 23 465.368
403.788 Article 23
Pasal 25 722.079
- Article 25
Pasal 26 352
- Article 26
Pasal 29 216.552
3.533.908 Article 29
Pajak Pertambahan Nilai 128.706
19.111 Value Added Tax
Pajak Bumi dan Bangunan 409.065
358.043 Tax on land and building
STP 17.107
- STP
2.081.473 5.252.329
2.134.294 5.326.115
c. Beban pajak c. Tax expense
Rekonsiliasi antara laba sebelum beban manfaat pajak penghasilan yang ditunjukkan
dalam laporan laba rugi dan penghasilan komprehensif
lain konsolidasian
dengan estimasi rugi fiskal Perusahaan, dan beban
pajak kini Perusahaan untuk periode yang berakhir pada tanggal-tanggal 30 September
2015 dan 2014 dan estimasi utang pajak penghasilan badan pada tanggal-tanggal
tersebut adalah sebagai berikut: The reconciliation between profit before tax
expense benefit as shown in the consolidated statements of profit or loss and other
comprehensive income and the Company’s estimated taxable loss, and the Company’s
current income tax expense for the periods ended September 30, 2015 and 2014, and the
estimated corporate income tax payable as of those dates are as follows:
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 September 2015 tidak diaudit dan 31 Desember 2014 diaudit dan Periode Sembilan
Bulan yang berakhir pada Tanggal-tanggal 30 September 2015 dan 2014 tidak diaudit
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
September 30, 2015 unaudited and December 31, 2014 audited
And Nine Months Period ended September 30, 2015 and 2014 unaudited
Expressed in United States Dollar, unless otherwise stated
70
17. PERPAJAKAN lanjutan 17. TAXATION continued
c. Beban pajak lanjutan c. Tax expense continued
2015 2014
sembilan bulan sembilan bulan nine months nine months
Laba konsolidasian sebelum beban manfaat
Consolidated profit before pajak penghasilan
30.943.181 46.484.605
tax expense benefit Eliminasi
269.754 167.955
Elimination Laba sebelum beban pajak
Profit before tax expense - Entitas anak
36.693.390 49.244.769
- Subsidiaries Laba sebelum beban pajak
Profit before tax expense - Perusahaan
5.480.455 2.592.209
- the Company Beda tetap:
Permanent differences: Biaya yang tidak dapat dikurangkan
menurut pajak 30.332
99.798 Non deductible expense
Penghasilan yang telah dikenakan pajak final
260.161 862.765
Income subject to final tax Estimasi rugi fiskal
penghasilan kena Estimated tax loss
pajak - Perusahaan 5.710.284
3.355.176 taxable income - Company
Analisa akumulasi rugi fiskal Perusahaan adalah sebagai berikut:
The analysis of the Company’s tax losses carried forward is as follows:
30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014
Tahun pajak: Fiscal Years:
2010 327.244
327.244 2010
2011 2.514.937
2.514.937 2011
2012 5.570.123
5.570.123 2012
2013 8.065.616
8.065.616 2013
2014 3.801.688
3.801.688 2014
Akumulasi rugi fiskal 20.279.608
20.279.608 Tax losses carried forward
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 September 2015 tidak diaudit dan 31 Desember 2014 diaudit dan Periode Sembilan
Bulan yang berakhir pada Tanggal-tanggal 30 September 2015 dan 2014 tidak diaudit
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
September 30, 2015 unaudited and December 31, 2014 audited
And Nine Months Period ended September 30, 2015 and 2014 unaudited
Expressed in United States Dollar, unless otherwise stated
71
17. PERPAJAKAN lanjutan 17. TAXATION continued
c. Beban pajak lanjutan c. Tax expense continued
Rekonsiliasi antara beban pajak neto yang tercermin di dalam laporan laba rugi dan
penghasilan komprehensif lain konsolidasian dengan hasil perkalian laba sebelum beban
manfaat pajak dengan tarif pajak yang berlaku adalah sebagai berikut:
The reconciliation between tax expense, net as shown in the consolidated statement of profit or
loss and other comprehensive income and the theoretical tax amount on the profit before tax
expense benefit is as follows:
2015 2014
sembilan bulan sembilan bulan nine months nine months
Laba sebelum beban pajak Profit before tax expense
- Perusahaan 5.480.455
2.592.209 - The Company
Beban pajak dengan tarif Tax expense computed
pajak yang berlaku 1.370.114
648.052 using the prevailing tax rate
Pengaruh pajak Tax effect of
atas beda tetap 7.583
24.950 permanent differences
Penghasilan yang dikenakan pajak final
65.040 215.691
Income subject to final tax Penambahan penyisihan
Additional valuation allowance atas aset pajak tangguhan
1.427.571 838.793
for deferred tax assets Beban pajak penghasilan
Tax expenses of the company Perusahaan
-
-
Bebanmanfaat pajak Tax expensebenefit of
entitas anak the subsidiaries
Pajak penghasilan kini 10.869.056
15.828.812 Current income tax
Tangguhan 251.454
250.006 Deferred
Beban pajak - neto 10.617.602
15.578.806 Tax expense - net
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 September 2015 tidak diaudit dan 31 Desember 2014 diaudit dan Periode Sembilan
Bulan yang berakhir pada Tanggal-tanggal 30 September 2015 dan 2014 tidak diaudit
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
September 30, 2015 unaudited and December 31, 2014 audited
And Nine Months Period ended September 30, 2015 and 2014 unaudited
Expressed in United States Dollar, unless otherwise stated
72
17. PERPAJAKAN lanjutan 17. TAXATION continued
d. Asetliabilitas pajak tangguhan d. Deferred tax assetsliabilities
30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014
Perusahaan: The Company:
Aset pajak tangguhan 94.136
260.084 Deferred tax assets
Entitas anak: The Subsidiaries:
Aset pajak tangguhan: Deferred tax assets:
ABN 1.106.131
1.569.586 ABN
TBEIM 1.066.166
947.297 TBEIM
TMU 353.140
480.990 TMU
Total 2.525.437
2.997.873 Total
Liabilitas pajak tangguhan: Deferred tax liabilities:
PKU 944.402
867.508 PKU
Total 944.402
867.508 Total
Aset pajak tangguhan - neto 2.619.573
3.257.957 Deferred tax assets - net
Liabilitas pajak tangguhan - neto 944.402
867.508 Deferred tax liabilities - net
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 September 2015 tidak diaudit dan 31 Desember 2014 diaudit dan Periode Sembilan
Bulan yang berakhir pada Tanggal-tanggal 30 September 2015 dan 2014 tidak diaudit
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
September 30, 2015 unaudited and December 31, 2014 audited
And Nine Months Period ended September 30, 2015 and 2014 unaudited
Expressed in United States Dollar, unless otherwise stated
73
17. PERPAJAKAN lanjutan 17. TAXATION continued
e
. Surat Ketetapan Pajak e. Tax Assessments
Pada bulan Agustus 2015, IM menerima Surat Tagihan Pajak “STP” atas PPh 21 atas bulan
November 2010 – Februari 2011 sejumlah
Rp250.743.785. Jumlah tersebut telah dicatat sebagai beban dalam laporan laba rugi dan
penghasilan komprehensif lain konsolidasian tahun 2015.
On August 2015, IM received collection letters “STP” for Witholding Income Tax Article 21 of
November 2010 – February 2011 amounting to
Rp250,743,785. The amount has been recorded in the 2015 consolidated statement of profit or
loss and other comprehensive income.
Pada bulan Oktober 2014, TBE menerima Surat Ketetapan Pajak
“SKP” kurang bayar atas PPh 23 atas bulan Mei - September dan
Desember 2011 sejumlah Rp812.240.507 AS67.227 dan PPh 4 2 atas bulan
Desember sejumlah
Rp403.114.731 AS33.364. Jumlah tersebut sudah dicatat
sebagai beban lain-lain pada laporan laba rugi dan
penghasilan komprehensif
lain konsolidasian tahun 2014.
On October 2014, TBE received assessment letters
“SKP” for underpayment of Witholding Income Tax Article 23 of May
– September and December 2011 fiscal year amounting to
Rp812,240,507 US67,227 and Witholding Income Tax Article 4 2 of December 2011
amounting to Rp403,114,731 US33,364. The amount has been recorded as other expenses in
the 2014 consolidated statement of profit or loss and other comprehensive income.
Dalam bulan Januari 2014 IM menerima surat Pembetulan atas Surat Keputusan Keberatan
Secara Jabatan atas pajak penghasilan badan tahun 2008. Surat ini menambah jumlah kurang
bayar IM sebesar Rp7.335.670.090 setara dengan AS636.115. IM menerima keputusan
ini dan membebankan jumlah kurang bayar tersebut
pada laporan
laba rugi
dan penghasilan komprehensif lain konsolidasian
tahun 2014 sebagai beban pajak kini. In January 2014, IM received
“Pembetulan atas Surat Keputusan Keberatan Secara Jabatan” of
corporate income tax for 2008 fiscal year. This letter increase IM’s underpayment amounting to
Rp7,335,670,090 equivalent to US636,115. IM accepted the decision and charged the
underpayment as current tax expense to the 2014 consolidated statement of profit or loss and
other comprehensive income.
IM menerima SKP Lebih Bayar dalam bulan April 2014 atas pajak penghasilan badan tahun
2012 sejumlah AS5.348.823, jumlah ini lebih rendah dari jumlah tercatat lebih bayar tahun
2012 sebesar AS6.779.126. IM menerima keputusan ini serta menerima pengembalian
dalam
bulan Mei
2014 setelah
memperhitungkan kompensasi utang pajak dan membebankan
selisihnya sebesar
AS1.430.303 pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian
tahun 2014 sebagai beban pajak kini. IM received SKP for overpayment of corporate
income tax for 2012 fiscal year amounting to US5,348,823 in April 2014, which is lower than
overpayment that was recorded in 2012 amounting to US6,779,126. IM accepted the
SKP and received the refund of such amount in May 2014 after compensating tax payable and
charged the difference of US1,430,303 as current tax expense to the 2014 consolidated
statement of profit or loss and other comprehensive income.
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 September 2015 tidak diaudit dan 31 Desember 2014 diaudit dan Periode Sembilan
Bulan yang berakhir pada Tanggal-tanggal 30 September 2015 dan 2014 tidak diaudit
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
September 30, 2015 unaudited and December 31, 2014 audited
And Nine Months Period ended September 30, 2015 and 2014 unaudited
Expressed in United States Dollar, unless otherwise stated
74
17. PERPAJAKAN lanjutan 17. TAXATION continued