SALES AND REVENUES Agung Podomoro Land
PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS
THEN ENDED Continued
- 88 - Rekonsiliasi antara laba sebelum pajak menurut
laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba fiskal adalah
sebagai berikut: The reconciliation between profit before tax per
consolidated statements of profit or loss and other comprehensive income and taxable income
are as follows:
2016 2015
Rp000 Rp000
Laba sebelum pajak menurut laporan Profit before tax per consolidated
laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 960.933.911
1.138.920.945 other comprehensive income
Pendapatan dividen dari entitas anak Dividend income from subsidiaries
dan entitas asosiasi 1.417.886.083
475.833.500 and associates
Laba entitas anak sebelum pajak 1.165.028.382
1.238.735.072 Profit before tax of the subsidiaries
Bagian laba bersih entitas asosiasi 66.845.644
110.803.136 Share in net income of associates
Laba sebelum pajak Perusahaan 1.146.945.968
265.216.237 Profit before tax of the Company
Pendapatan yang sudah diperhitungkan atau dibayar pajak penghasilan final
1.151.963.117 288.596.596
Income subject to final tax Rugi sebelum pajak dari pendapatan yang
Loss before tax of non-final taxable tidak terutang pajak penghasilan final
5.017.149 23.380.359
income Perbedaan yang tidak dapat
Differences which cannot be diperhitungkan menurut fiskal:
accounted for by fiscal: Kesejahteraan karyawan
13.967.658 16.288.579
Employee welfare Sumbangan
1.709.050 8.017.000
Donation Denda pajak
-
10.264.323 Tax penalty
Lain-lain 563.504
456.629 Others
Jumlah 16.240.212
35.026.531 Total
Laba fiskal tahun berjalan 11.223.061
11.646.172 Taxable income for current year
Beban pajak kini 2.805.765
2.911.543 Current tax expense
Dikurangi pajak penghasilan dibayar Less repayment of income taxes -
dimuka - Pasal 23 895.202
1.259.487 Article 23
Utang pajak penghasilan non final Income tax payable non-final
Perusahaan 1.910.563
1.652.056 The Company
Entitas anak 902.288
1.915.279 Subsidiaries
Utang pajak penghasilan non-final Income tax payable non-final
Catatan 20 2.812.851
3.567.335 Note 20
PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS
THEN ENDED Continued
- 89 -
Pajak Tangguhan
Rincian aset dan liabilitas pajak tangguhan adalah sebagai berikut:
Deferred Tax
The details of the deferred tax assets and liabilities are as follows:
Dikreditkan Dikreditkan
dibebankan dibebankan
Dikreditkan ke penghasilan
Dikreditkan ke penghasilan
dibebankan komprehensif lain
dibebankan komprehensif lain
ke laba rugi Credited charged
ke laba rugi Credited charged
1 Januari Credited
to other 31 Desember
Credited to other
31 Desember January 1,
charged to comprehensive
December 31, charged to
comprehensive December 31,
2015 profit or loss
income 2015
profit or loss income
2016 Rp000
Rp000 Rp000
Rp000 Rp000
Rp000 Rp000
CPP CPP
Cadangan piutang tidak Allowance for impairment
tertagih 8.572
8.572 -
- 7.325
- 7.325
losses Liabilitas imbalan
Post-employment pasca kerja
2.512.243 556.179
363.088 2.705.334
158.911 1.711.999
1.152.246 benefits obligation
Aset pajak tangguhan 2.520.815
547.607 363.088
2.705.334 166.236
1.711.999 1.159.571
Deferred tax assets
BSP BSP
Rugi fiskal 12.271.314
2.380.042 -
14.651.356 2.165.755
- 12.485.601
Fiscal losses Perbedaan antara
Difference between penyusutan komersial
commercial and dan fiskal
1.585.731 697.845
- 2.283.576
589.716 -
2.873.292 fiscal
Aset pajak tangguhan 10.685.583
1.682.197 -
12.367.780 2.755.471
- 9.612.309
Deferred tax assets
GPL GPL
Rugi fiskal 58.930.674
5.876.821 -
64.807.495 3.082.400
- 61.725.095
Fiscal losses Perbedaan antara
Difference between penyusutan komersial
commercial and dan fiskal
5.564.620 5.348.203
- 10.912.823
5.390.448 -
16.303.271 fiscal
Liabilitas imbalan Post-employment
pasca kerja 393.129
264.228 98.181
30.720 6.883
25.304 12.299
benefits obligation Aset pajak tangguhan
53.759.183 264.390
98.181 53.925.392
8.465.965 25.304
45.434.123 Deferred tax assets
SAI SAI
Rugi fiskal 2.707.341
900.437 -
3.607.778 2.556.672
- 1.051.106
Fiscal losses Perbedaan antara
Difference between penyusutan komersial
commercial and dan fiskal
215.812 151.982
- 367.794
139.008 -
506.802 fiscal
Cadangan piutang tidak Allowance for impairment
tertagih -
375.000 -
375.000 93.750
- 468.750
losses Amortisasi sewa tanah
281.250 315.403
- 34.153
34.153 -
- Amortization of land lease
Aset pajak tangguhan 2.210.279
688.858 -
2.899.137 2.823.583
- 75.554
Deferred tax assets
AKS AKS
Rugi fiskal 290.222
54.702 -
344.924 344.924
- -
Fiscal losses Aset pajak tangguhan
290.222 54.702
- 344.924
344.924 -
- Deferred tax assets
BPS BPS
Rugi fiskal 9.096.830
944.052 -
10.040.882 374.106
- 10.414.988
Fiscal losses Liabilitas imbalan
Post-employment pasca kerja
207.128 182.616
70.597 319.147
95.512 21.658
393.001 benefits obligation
Aset pajak tangguhan 9.303.958
1.126.668 70.597
10.360.029 469.618
21.658 10.807.989
Deferred tax assets
TTLM TTLM
Liabilitas imbalan Post-employment
pasca kerja -
105.035 18.265
123.300 75.042
8.106 190.236
benefits obligation Aset pajak tangguhan
- 105.035
18.265 123.300
75.042 8.106
190.236 Deferred tax assets
Jumlah aset pajak tangguhan 78.770.040
4.469.457 513.601
82.725.896 13.679.047
1.767.067 67.279.782
Total deferred tax assets
CIP CIP
Perbedaan antara Difference between
penyusutan komersial commercial and
dan fiskal 264.846
94.626 -
359.472 94.626
- 454.098
fiscal Liabilitas pajak tangguhan
264.846 94.626
- 359.472
94.626 -
454.098 Deferred tax liabilities