Utang penyaluran: Distribution payables:
Expressed in Rupiah, unless otherwise stated PERUSAHAAN UMUM BULOG DAN ENTITAS ANAK
PERUSAHAAN UMUM BULOG AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Tanggal 31 Desember 2016 dan untuk
As of December 31, 2016 and Tahun Yang Berakhir Pada Tanggal Tersebut
For the Year Then Ended Dinyatakan dalam Rupiah, kecuali dinyatakan lain
19. PERPAJAKAN lanjutan 19. TAXATION continued
c. Pajak kini lanjutan c. Current tax continued
Beda tetap: Permanent differences:
Beban pajak Tax expenses
Beban pegawai Employee expenses
Beban kantor Office expenses
Beban penghapusan piutang Write off trade receivables
Beban berhubungan dengan penghasilan final
Expenses associated with final income Penghasilan jasa giro, bunga deposito
dan sewa Interest income, deposits and rent
Donasi Donation
Beban lainnya Other expenses
Estimasi laba rugi kena pajak Estimated taxable profit loss
Perum BULOG of Perum BULOG
Rugi fiskal tahun sebelumnya Tax loss carry forward
berdasarkan SPT based on SPT
Tahun 2014 Year 2014
Estimasi laba rugi fiskal setelah Estimated tax profit loss after compensation
kompensasi rugi fiskal of tax loss carry forward
Beban pajak kini: Current tax expense:
Beban pajak penghasilan Income tax expense
Perum BULOG Perum BULOG
Entitas Anak Subsidiaries
Total Total
Dikurangi: Less:
Pajak penghasilan yang dibayar Corporate income
selama tahun berjalan: tax paid during the year:
Perum BULOG Perum BULOG
Pasal 22 Article 22
Pasal 25 Article 25
Entitas Anak Subsidiaries
Pasal 23 Article 23
Pasal 25 Article 25
Estimasi utang pajak penghasilan badan Estimated corporate income tax payable
Perum BULOG Perum BULOG
Entitas anak Subsidiaries
Total Total
266.338.153.092 126.457.299.483
281.922.636.592
146.065.931.772 172.395.293.142
25.826.911.750 1.065.352.612.368
15.584.483.500
220.656.835.594 81.011.554.343
146.141.029.433 180.542.664.254
75.097.661 8.147.371.112
2.068.498.101 6.670.229.309
25.751.814.089 23.731.854.612
26.114.581.572 4.783.934.495
246.771.417.166 85.795.488.838
23.683.315.988 17.061.625.303
402.521.550.933
100.630.387.733 -
596.564.897.485 22.526.504.800
24.104.214.996 498.470.679.012
131.499.184.506 402.521.550.933
1.661.917.509.853 705.320.082.734
295.689.277.409 1.350.350.000
172.625.000 41.712.529.335
33.865.708.605 117.536.373.834
350.971.870.693 23.603.830.022
19.892.954.832 13.663.360
2.265.440.242 106.152.371
446.528.031
2016 2015
53
Expressed in Rupiah, unless otherwise stated PERUSAHAAN UMUM BULOG DAN ENTITAS ANAK
PERUSAHAAN UMUM BULOG AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Tanggal 31 Desember 2016 dan untuk
As of December 31, 2016 and Tahun Yang Berakhir Pada Tanggal Tersebut
For the Year Then Ended Dinyatakan dalam Rupiah, kecuali dinyatakan lain
19. PERPAJAKAN lanjutan 19. TAXATION continued
d. Taksiran tagihan pajak penghasilan d. Estimated claims for tax refund
Rincian taksiran tagihan pajak penghasilan: The details of estimated claims for tax refund:
2015 2015
2014 2014
2013 2013
Koreksi SPT Badan Correction annual income tax
Tahun berjalan Current year
Koreksi SKPKB tahun 2011 Correction SKPKB year 2011
2012 2012
Koreksi SKPKB tahun 2010 Correction SKPKB year 2012
2011 2011
2010 2010
Total Total
e. Surat ketetapan pajak e. Tax assessments letters
Perum BULOG Perum BULOG
61.332.334.614 61.332.334.614
87.559.447.491 87.559.447.491
68.809.612.134 68.809.612.134
44.956.647.754 44.956.647.754
68.172.103.394 68.172.103.394
550.835.139.763 477.055.002.267
Based on the Letter No.B-718IIDK.202122014 dated December 23, 2014 Perum BULOG filed an appeal Letter for the assessment
letter on tax underpayment for corporate income tax fiscal year 2010 with No.000052061005113 dated November 4, 2013.
Berdasarkan Surat No.B-653IIDK.302072016 Tanggal 21 Juli 2016 Perum BULOG mengajukan keberatan atas Surat Ketetapan
Pajak Kurang Bayar SKPKB Penghasilan Badan tahun pajak 2014 dengan No.000054061005113 tanggal 25 April 2016.
Based on the Letter No.B-653IIDK.302072016 dated July 21, 2016 Perum BULOG filed an objection Letter for the assessment
letter on tax underpayment for corporate income tax fiscal year 2014 with No.000052061005113 dated Aprl 25, 2016.
Pada tanggal 25 April 2016, Perum BULOG menerima Surat Ketetapan Pajak Kurang Bayar SKPKB No.000102061405116
atas Pajak Penghasilan dari Kantor Pajak untuk tahun pajak 2014. Berdasarkan SKPKB tersebut, Perum BULOG terutang tambahan
Pajak Penghasilan sebesar Rp171.910.519.390, jumlah yang telah disetujui berdasarkan pembahasan akhir hasil pemeriksaan adalah
sebesar Rp118.858.477.270. On Aprl 25, 2016, Perum BULOG received tax underpayment
assessment letter No.000102061405116 for income tax for fiscal year 2014 from Tax Office. Based on the tax underpayment letter,
Perum BULOG
has an
additional tax
payable of
Rp171,910,519,390, the amount that has been approved by the end of the discussion of the results of the
examination is Rp118,858,477,270.
Pada tanggal 17 Desember 2014, Perum BULOG menerima Surat Ketetapan Pajak Lebih Bayar SKPLB No. 000584061205114
atas Pajak Penghasilan dari Kantor Pajak untuk tahun pajak tahun 2012 sebesar Rp177.318.714.116. Pada tanggal 26 Januari 2015
Perum BULOG telah menerima sebesar Rp172.748.225.774 setelah dikurangi utang pajak Perum BULOG sebesar Rp4.570.488.342
yang merupakan STP PPN dan SKPKB Divre tahun 2011. On December 17, 2014, Perum BULOG received tax assessment
letter on tax overpayment No. 000584061205114 from Tax Office for income tax fiscal year 2012 amounted Rp177,318,714,116. On
January 26, 2015, Perum BULOG received Rp172,748,225,774 after deductions of Tax Collection letter of VAT underpayment of
Regional Division in fiscal year 2011 amounting Rp4,570,488,342.
Berdasarkan Surat
No.B-718IIDK.202122014 Tanggal 23
Desember 2014 Perum BULOG mengajukan Banding atas Surat Ketetapan Pajak Kurang Bayar SKPKB Penghasilan Badan tahun
pajak 2011 dengan No.000052061005113 tanggal 4 Nopember 2013.
2016 2015
145.734.642.880 145.734.642.880
490.214.000 490.214.000
73.780.137.496 -
54