PT TEMPO INTI MEDIA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
lanjutan PADA DAN UNTUK TAHUN YANG BERAKHIR
TANGGAL 31 DESEMBER 2016
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT TEMPO INTI MEDIA TBK AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
continued AS OF AND FOR THE YEAR ENDED
DECEMBER 31, 2016
Expressed in thousands Rupiah, unless otherwise specified
- 69 -
18. PERPAJAKAN lanjutan
18. TAXATION continued
c. Pajak penghasilan badan
c. Corporate income tax
Manfat pajak penghasilan Grup adalah sebagai berikut: The income tax benefit of the Group are as follows:
2016 2015
Pajak kini Current tax
Entitas induk 335,842
333,220 Parent
Entitas anak 693,650
2,149,804 Subsidiaries
1,029,492 2,483,024
Pajak tangguhan Deferred tax
Entitas induk 161,635
29,279 Parent
Entitas anak 6,062,235
642,291 Subsidiaries
6,223,870 671,570
5,194,378 1,811,454
Pajak kini Current tax
Rekonsiliasi antara rugi sebelum pajak menurut laporan laba rugi komprehensif dengan laba kena pajak
adalah sebagai berikut: A reconciliation between loss before tax per statements
of comprehensive income and taxable income is as follows:
2016 2015
Laba rugi bersih sebelum beban pajak 18,777,595
4,428,182 Income loss before tax expense per
menurut laporan laba rugi consolidated statements of comprehensive
komprehensif konsolidasian Income
Laba rugi sebelum pajak entitas anak 5,333,951
4,918,600 Incomeloss before income tax – Subsidiaries Bagian laba entitas anak
14,049,926 5,375,467
Net income – Subsidiaries Eliminasi
5,868,701 Elimination
Laba Entitas sebelum beban 606,282
2,816 Net income before tax expense
pajak yang dapat diatribusikan Attributable to the Entity
Beda temporer Timing difference
Pencadangan hak karyawan 565,186
183 Backup rights of employees
Penyusutan aset tetap 66,316
13,358 Decreasing asset
Amortisasi biaya pusat data analisa 147,671
103,941 Amortization costs of data center maturity
Tempo Analysis
Jumlah beda temporer 646,541
117,116 Total timing difference
Beda tetap Permanent difference
Penjualan aset tetap sales of fixed assets
Beda tetap lainnya 217,193
49,154 Sales of fixed assets
Pendapatan bungajasa giro 4,082
3,296 Interest income interest on current account
Jumlah beda tetap 213,111
45,858 Total permanent difference
Taksiran laba fiskal 1,465,933
165,790 Estimated taxable income
Pajak penghasilan tahun berjalan Income taxfor the year:
Entitas Induk 335,842
333,220 Parent
Entitas anak 693,650
2,149,804 Subsidiaries
1,029,492 2,483,024
Sesuai peraturan perpajakan di Indonesia, rugi fiskal dapat dikompensasi untuk masa lima tahun setelah
terjadinya kerugian. Dengan berlakunya Undang- undang No. 36 tahun 2008 tentang Pajak Penghasilan,
tarif Pajak Penghasilan Badan yang berlaku adalah tarif tunggal sebesar 25.
In accordance with Indonesia tax regulations, tax loss can be offset against the taxable income immediately
within a period of five years after the tax loss had incurred. With the enactment of Law No. 36 of 2008 on
Income Tax, the corporate tax rate applicable is a flat rate of 25.
Hasil rekonsiliasi untuk taksiran laba rugi fiskal tersebut menjadi dasar dalam pengisian SPT Tahunan
PPh badan. The results of the reconciliation of estimated net
income loss fiscal is the basis in filing their annual tax return of income taxes.
PT TEMPO INTI MEDIA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
lanjutan PADA DAN UNTUK TAHUN YANG BERAKHIR
TANGGAL 31 DESEMBER 2016
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT TEMPO INTI MEDIA TBK AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
continued AS OF AND FOR THE YEAR ENDED
DECEMBER 31, 2016
Expressed in thousands Rupiah, unless otherwise specified
18. PERPAJAKAN lanjutan
18. TAXATION continued
c. Pajak penghasilan badan lanjuan
c. Corporate income tax continued
Pajak tangguhan Deferred tax
Rincian aset pajak tangguhan Grup adalah sebagai berikut:
The details of the Group’s deferred tax assets are as follows:
2016
Saldo awal Beginning balance
Dikreditkan dibebankan pada
laporan laba rugi komprehensif
Credited change to profit or loss
comprehensive Saldo akhir
ending balance
Entitas Induk Parent entity
Aset liabilitas pajak tangguhan : Assets liabilities Deferred
tax: Penyisihan retur penjualan
129,695 129,695
Allowance for sales returns Pencadangan hak karyawan
765,745 141,297
907,042 Backup rights of employees
Akumulasi rugi fiscal 130,184
- 130,184
Tax losses Aset tetap
20,194 16,579
36,773 Fixed assets
Aset PDAT 41,435
36,918 4,517
PDAT Aset
Aset liabilitas pajak Assets liabilities:
Tangguhan 963,995
161,636 1,125,631
Deferred tax
Entitas anak Subsidiaries
Aset pajak tangguhan 7,904,914
6,062,234 13,967,148
Deferred tax assets Liabilitas pajak tangguhan
292,600 -
292,600 Liabilities deferred tax
Aset pajak tangguhan 8,576,309
6,223,870 14,800,179
Deferred tax assets
Aset pajak tangguhan Deferred tax assets
konsolidasian 8,868,909
15,092,779 Consolidasian
Liabilitas pajak tangguhan Liabilities deferred tax
konsolidasian 292,600
292,600 Consolidasian
2015
Saldo awal Beginning balance
Dikreditkan dibebankan pada
laporan laba rugi komprehensif
Credited change to profit or loss
comprehensive Saldo akhir
ending balance
Entitas Induk Parent entity
Aset liabilitas pajak tangguhan : Assets liabilities Deferred
tax: Penyisihan retur penjualan
129,695 -
129,695 Allowance for sales returns
Pencadangan hak karyawan 765,791
46 765,745
Backup rights of employees Akumulasi rugi fiskal
130,184 -
130,184 Tax losses
Aset tetap 23,534
3,340 20,194
Fixed assets Aset PDAT
67,420 25,985
41,435 PDAT Aset
Aset liabilitas pajak 934,716
29,279 963,995
Assets liabilities: tangguhan
Deferred tax
Entitas anak Subsidiaries
Aset pajak tangguhan 7,262,623
642,291 7,904,914
Deferred tax assets Liabilitas pajak tangguhan
292,600 -
292,600 Liabilities deferred tax
Aset pajak tangguhan 7,904,739
671,570 8,576,309
Deferred tax assets
Aset pajak tangguhan Deferred tax assets
konsolidasian 8,197,339
8,868,909 consolidasian
Liabilitas pajak tangguhan Liabilities deferred tax
konsolidasian 292,600
292,600 consolidasian
141 140
