UTANG USAHA TRADE PAYABLES
are in the Indonesian language.
PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Tanggal 31 Maret 2017 dan untuk Periode
Tiga Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah,
kecuali dinyatakan lain TIDAK DIAUDIT
PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of March 31, 2017 and
For the Three month Period Then Ended Expressed in millions of Rupiah,
unless otherwise stated UNAUDITED
62
18. LIABILITAS JANGKA PENDEK LAINNYA 18. OTHER CURRENT LIABILITIES
Liabilitas jangka pendek lainnya terdiri dari: Other current liabilities consist of:
31 Maret 31 Desember March 31, December 31,
2017 2016
Pendapatan ditangguhkan 16.787
16.688 Deferred income
Titipan pelanggan 12.910
13.825 Customer deposits
Pemerintah daerah Province government
- pajak kendaraan bermotor 3.661
3.047 - vehicle tax
Utang lain-lain 7.275
8.342 Other payables
Total 40.633
41.902 Total
19. PERPAJAKAN 19. TAXATION
a. Pajak dibayar di muka a. Prepaid taxes
Pajak dibayar di muka terdiri dari: Prepaid taxes consist of:
31 Maret 31 Desember March 31, December 31,
2017 2016
Pajak penghasilan badan: Corporate income tax:
Tahun berjalan 4.932
19.572 Current year
Tahun-tahun sebelumnya 92.660
74.686 Prior years
Pajak Pertambahan Nilai: Value Added Tax:
Tahun berjalan 55.509
161.041 Current year
Tahun-tahun sebelumnya 456.894
295.832 Prior years
Total 609.995
551.131 Total
Bagian lancar 214.141
214.141 Current portion
Bagian tidak lancar 395.854
336.990 Non-current portion
Pada tahun 2016, Grup menerima sejumlah surat ketetapan pajak terkait dengan restitusi
pajak yang diajukan Catatan 19e. In 2016, 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 consists of:
31 Maret 31 Desember March 31, December 31,
2017 2016
Pajak penghasilan badan: Corporate income tax:
Tahun berjalan 1.994
2.597 Current year
Tahun-tahun sebelumnya 3.470
1.919 Prior years
Pajak lain-lain: Other taxes:
Pajak final pasal 4 2 641
352 Final tax article 4 2
Pajak final pasal 15 307
323 Final tax article 15
Pajak penghasilan pasal 21 3.768
9.986 Income tax article 21
Pajak penghasilan pasal 22 203
344 Income tax article 22
Pajak penghasilan pasal 23 1.845
1.568 Income tax article 23
Pajak penghasilan pasal 25 3.299
3.317 Income tax article 25
Pajak penghasilan pasal 26 236
273 Income tax article 26
Pajak Pertambahan Nilai 9.942
9.263 Value Added Tax
Total 25.705
29.942 Total
are in the Indonesian language.
PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Tanggal 31 Maret 2017 dan untuk Periode
Tiga Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah,
kecuali dinyatakan lain TIDAK DIAUDIT
PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of March 31, 2017 and
For the Three month Period Then Ended Expressed in millions of Rupiah,
unless otherwise stated UNAUDITED
63
19. PERPAJAKAN lanjutan 19. TAXATION continued
b. Utang pajak lanjutan b. Taxes payable continued
Berdasarkan Peraturan Menteri Keuangan No. 37PMK.032015 tanggal 4 Maret 2015,
Perusahaan ditunjuk sebagai pemungut Pajak Pertambaha
n 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 the 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 the 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 have not yet been paid to the treasury fund arising from such
obligation.
c. Beban pajak penghasilan c. Income tax expense
Beban pajak penghasilan terdiri dari: Income tax expense consists of:
Periode tiga bulan yang berakhir pada tanggal 31 Maret
Three month period ended March 31,
2017 2016
Beban pajak kini: Current tax expenses:
Tahun berjalan 14.470
41.759 Current year
Beban manfaat pajak tangguhan 2.074
6.272 Deferred tax expense benefit
Total 12.396
35.487 Total
Pajak penghasilan badan dihitung untuk masing-masing perusahaan sebagai entitas
yang terpisah secara hukum. Corporate income tax is calculated for each
individual company as a separate legal entity.