DEFERRED INCOME 2016 AR HK 2016 Low Res

PT HUTAMA KARYA PERSERO DAN ENTITAS ANAK PT HUTAMA KARYA PERSERO AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEAR ENDED 31 DESEMBER 2016 31 DECEMBER 2016 Dinyatakan dalam Rupiah Penuh Expressed in Rupiah 40. PERPAJAKAN lanjutan 40. TAXATION continued b. Utang Pajak b. Taxes payable Perseroan The Company PPh pasal 23 Income tax article 23 Utang PPN Wapu VAT - collected PPh Pasal 2529 Income tax article 2529 PPh pasal 21 Income tax article 21 PPh Pasal 4 Ayat 2 Income tax article 4 2 PPh pasal 22 Income tax article 22 Sub Jumlah Perseroan Sub Total Company Entitas Anak Subsidiaries PPH pasal 2529 Income tax article 2529 PPh pasal 23 Income tax article 23 PPh pasal 21 Income tax article 21 PPh Pasal 4 Ayat 2 Income tax article 4 2 Pajak lainnya Other taxes Sub Jumlah Entitas Anak Sub Total Subsidiaries Jumlah Utang Pajak Total Taxes Payable c. Beban Pajak Penghasilan c. Income Tax Expense Perseroan The Company Pajak kini Current tax Pajak tangguhan Deferred tax Sub Jumlah Perseroan Sub Total of Company Entitas Anak Subsidiaries Pajak kini Current tax Pajak tangguhan Deferred tax Sub Jumlah Entitas Anak Sub Total of Subsidiaries Konsolidasian Consolidated Pajak kini Current tax Pajak tangguhan Deferred tax Sub Jumlah Konsolidasian Sub total of Consolidated Pajak Kini Current Tax Laba sebelum pajak entitas anak Profit before income of subsidiaries Eliminasi konsolidasi Elimination of consolidated Laba sebelum pajak Perseroan Profit before income tax of Company Penghasilan yang dikenakan pajak final Income subject to final tax Laba rugi fiskal Perseroan Fiscal profit loss of Company Beban Pajak Kini Current Tax Expense Perseroan Company Entitas Anak Subsidiaries Jumlah Total Pajak Tangguhan Deferred Tax 66.174.928.033 - 372.005.365.872 250.732.106.406 107.305.653.740 250.732.106.406 264.699.712.132 - 822.683.379 89.621.348 7.731.897.973 6.200.098.864 8.554.581.352 6.289.720.212 42.310.752.560 2016 2015 Laba konsolidasian sebelum pajak penghasilan 5.176.182.902 1.234.982.797 32.805.039.045 34.764.559.248 1.822.011.722 258.967.707 2.459.839.496 395.886.099 47.679.395 - - - 375.671.602.558 257.410.550.717 66.174.928.033 - 197.538.277.107 190.859.832.796 2016 2015 36.654.395.851 Consolidated income before tax income 306.951.690.304 139.864.602.820 31.586.720.676 3.271.374.526 22.950.741.499 10.253.112.524 5.302.315.474 264.640.937.744 103.210.206.969 12.781.140.599 209.733.638.716 62.176.009.397 63.084.183 - 9.733.007.119 - 73.906.826.006 6.200.098.864 Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi dengan laba kena pajak adalah sebagai berikut: The reconciliation of profit before tax for commercial purposes and profit before tax for fiscal purposes: 74.729.509.385 6.289.720.212 822.683.379 89.621.348 232.897.266.744 229.231.030.058 8.554.581.352 6.289.720.212 74.729.509.385 6.289.720.212 Pajak tangguhan dihitung berdasarkan pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut laporan keuangan dengan dasar pengenaan pajak aset dan liabilitas. Berdasarkan PP No. 51 Tahun 2008 jo PP No. 40 Tahun 2009 mengenai Pajak Penghasilan Jasa Konstruksi bersifat final oleh karenanya pendapatan konstruksi dikenakan pajak final. Demikian juga atas penghasilan realty dikenakan pajak final sesuai PP No. 71 Tahun 2008. Terhadap objek pajak yang telah dikenakan PPh Final tidak dihitung pajak tangguhan. The deferred tax is calculated based on the effect of temporary differences of assets and liabilities recognized for commercial purposes and those recognized for fiscal purposes. Under the government regulation-PP. No.51 of 2008 jo PP No.40 year 2009 on income tax for construction services, the construction services are subject to final tax, therefore final tax is levied on construction income. Government regulation PP No.71 year 2008 on real estate income subjected to final tax. 66.174.928.033 - 101 PT HUTAMA KARYA PERSERO DAN ENTITAS ANAK PT HUTAMA KARYA PERSERO AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEAR ENDED 31 DESEMBER 2016 31 DECEMBER 2016 Dinyatakan dalam Rupiah Penuh Expressed in Rupiah 40. PERPAJAKAN lanjutan 40. TAXATION continued Surat Ketetapan Pajak Kurang Bayar Underpayment Tax Assessment Letter Sub Jumlah DipindahkanSub Total Carried Forward 208.972.418.520 2.859.328.180 Tahun Pajak 21 811.205.194 22 6.455.328.528 23 1.791.558.130 24 1.149.429.863 PPh Pasal 21 Income Tax Article 21 64.535.364 7 19 1.852.633.740 20 1.895.743.784 15 1.692.476.262 16 1.779.946.174 17 1.843.045.680 18 2.020.525.192 2009 1 12.925.921.288 STP PPN Tax Collection Letter VAT PPh Badan Corporate Income Tax 8 1.522.487.195 9 1.672.940.760 10 13.791.008.557 11 1.799.290.848 12 1.822.203.562 13 1.674.796.746 14 1.826.379.758 No. Jumlah Kurang Lebih Bayar Total of Under Over Payment 000081071009315 000032061109315 000042011109315 000032031109315 000092401109315 000272071109315 2 2010 2010 2010 2010 2010 2010 2010 2010 2010 17.217.784.910 3 234.483.603 4 2.774.261.293 5 8.725.395.272 6 2009 2009 2009 2009 2009 2010 2010 PPN Desember VAT in December STP PPN Tax Collection Letter VAT PPh Badan Corporate Income Tax Perseroan menerima Surat Ketetapan Pajak Kurang Bayar SKPKB untuk masa pajak 2009 s.d 2012 dengan perincian sebagai berikut The Company received a Letter of Tax Underpayment SKPKB for the fiscal period 2009 s.d 2012 with the following details PPh Badan Corporate Income Tax PPh Pasal 21 Income Tax Article 21 PPh Pasal 23 Income Tax Article 23 PPh Pasal 4 2 Income Tax Article 4 2 42 000282071109315 000292071109315 Fiscal Year 2012 2012 2012 PPN Januari VAT January PPN Februari VAT February PPN Juli VAT July PPN Agustus VAT August PPN September VAT September PPN Oktober VAT October PPN Nopember VAT November PPN Desember VAT December STP PPN DN Tax Collection Letter Domestic VAT 000302071109315 000312071109315 2012 000032061209315 000192071009315 000202071009315 000212071009315 000222071009315 000232071009315 000242071009315 000252071009315 39 2011 2011 2011 000322071109315 PPh Pasal 21 Income Tax Article 21 PPh Pasal 23 Income Tax Article 23 PPh Pasal 4 2 Income Tax Article 4 2 PPN Februari VAT February PPN Maret VAT March PPN April VAT April PPN Mei VAT May PPN Juni VAT June PPN Juli VAT July PPN Agustus VAT August 22.964.565.657 43 94.777.622 44 593.767.722 000032011009315 000022031009315 000012401009315 PPN Nopember VAT November PPN Desember VAT December PPh Pasal 23 Income Tax Article 23 PPh Pasal 4 2 Income Tax Article 4 2 PPN Januari VAT January PPN Februari VAT February Objek Pajak Tax Object 25 772.268.304 26 14.256.269.627 27 1.021.876.680 28 130.681.798 29 5.735.562.298 30 32.777.024 31 5.276.380 PPN April VAT April PPN Mei VAT May 32 226.473.256 33 40.420.550 34 17.822.500 35 598.925.280 36 152.810.802 37 43.838.061.900 38 12.440.694.821 2011 2011 51 3.475.935.288 52 5.954.144.634 2012 PPN Maret VAT March 000052011209315 000182031209315 000082401209315 000332071209315 000342071209315 000352071209315 PPh Badan Corporate Income Tax PPh Pasal 21 Income Tax Article 21 PPh Pasal 23 Income Tax Article 23 000332071109315 000342071109315 000352071109315 000362071109315 000372071109315 45 187.994.876 2012 2012 2010 2010 2010 2010 2010 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 46 58.298.978 47 5.915.362 48 108.688.674 49 13.608.292 50 68.383.504 2012 2012 2012 2012 2012 2012 000362071209315 000372071209315 000382071209315 000392071209315 000402071209315 000412071209315 000221871209315 PPN April VAT April PPN Mei VAT May PPN Juni VAT June PPN Oktober VAT October PPN Nopember VAT November PPN Desember VAT December STP PPN DN Tax Collection Letter Domestic VAT PPh Pasal 4 2 Income Tax Article 4 2 2011 000081071109315 2012 PPN September VAT September PPN Oktober VAT October 1.318.744.750 40 2.489.814.619 41 2.165.147.439 000152071009315 000162071009315 000172071009315 000182071009315 PPN Maret VAT March Nomor Hasil Pemeriksaan Assessment Note Number 000052060909314 000102010909314 000122030909314 000092400909314 000212070909314 000361070909314 000032061009315 102