PT Bank Mandiri Persero Tbk Mandiri continued

Indonesian language. PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2016 dan 2015 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2016 and 2015 Expressed in US Dollar, unless Otherwise Stated 68 17. PERPAJAKAN 17. TAXATION a. Utang Pajak a. Taxes Payable 2016 2015 Pajak Pertambahan Nilai 514.238 94.593 Value-Added Tax Pajak penghasilan: Income taxes: Pasal 15 final 153.285 290.987 Article 15 final Pasal 26 85.298 - Article 26 Pasal 4 2 final 17.422 4.408 Article 4 2 final Pasal 21 17.095 82.620 Article 21 Pasal 29 15.830 104 Article 29 Pasal 23 5.200 11.277 Article 23 Pasal 25 200 229 Article 25 Total 808.568 484.218 Total b. Pajak Dibayar Di muka b. Prepaid Tax 2016 2015 Pajak Pertambahan Nilai 1.350.768 1.752.743 Value-Added Tax c. Manfaat Beban Pajak c. Tax Benefit Expense Manfaat beban pajak Perusahaan dan Entitas Anak terdiri dari: Tax benefit expense of the Company and Subsidiaries are as follows: 2016 2015 Final Final Entitas Anak 1.623.913 1.420.597 Subsidiaries Kini Current Perusahaan 20.741 3.824 The Company Entitas Anak 8.147 - Subsidiaries Sub-total 28.888 3.824 Sub-total Tangguhan Deferred Perusahaan 7.404 6.248 The Company Entitas Anak 900.723 37.055 Subsidiaries Sub-total 893.319 30.807 Sub-total Beban pajak - neto 2.546.120 1.455.228 Tax expense - net d. Pajak penghasilan final d. Final income tax Entitas anak, kecuali MOS dan SIM, bergerak di bidang pelayaran yang dikenakan PPh pasal 15 final sebesar 1,2 dari peredaran bruto sesuai Keputusan Menteri Keuangan No. 416KMK.041996 tanggal 14 Juni 1996 dan SE-29PJ.41996 tanggal 13 Agustus 1996. The Subsidiaries, except MOS and SIM, are engaged in shipping, which is subject to final income tax article 15 rate of 1.2 from gross income based on Finance Ministry Decisions No. 416KMK.041996 dated June 14, 1996 and SE-29PJ.41996 dated August 13, 1996. Pada tanggal 9 September 2016, entitas anak, SLE, memperoleh Surat Izin Usaha Perusahaan Angkutan Laut SIUPAL. Seluruh penghasilan sewa kapal SLE yang terjadi sebelum tanggal SIUPAL diterbitkan telah dikenakan PPh pasal 23 final sebesar 2. On September 9, 2016, a subsidiary, SLE, obtained a Business License Marine Transport Company SIUPAL. All the vessel charter transaction that occurred before the issued date of SIUPAL is subject to final income tax article 23 rate of 2. Indonesian language. PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2016 dan 2015 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2016 and 2015 Expressed in US Dollar, unless Otherwise Stated 69 17. PERPAJAKAN lanjutan 17. TAXATION continued d. Pajak penghasilan final lanjutan d. Final income tax continued Perhitungan pajak penghasilan final sehubungan dengan pengoperasian kapal Entitas Anak adalah sebagai berikut: The calculation of the final income tax in connection with the operation of the Subsidiaries is as follows: 2016 2015 Total pendapatan neto Total net revenues per menurut laporan laba rugi consolidated statements of komprehensif konsolidasian 130.288.044 141.833.461 comprehensive income Eliminasi dan penyesuaian 28.161.794 13.987.666 Elimination and adjustments Pendapatan yang tidak Revenues not subjected dikenakan pajak final: to final tax of: Perusahaan 745.000 662.063 The Company Entitas Anak 25.875.688 36.776.029 Subsidiaries Pendapatan dari sewa kapal Revenues from vessel rental dan jasa pengangkutan 131.829.150 118.383.035 and freight services Pendapatan yang dikenakan Revenue subject to income PPh Pasal 23 final 5.245.400 - tax article 23 final Pendapatan yang dikenakan Revenue subject to income PPh pasal 15 final 126.583.750 118.383.035 tax article 15 final PPh pasal 15 final sebesar 1,2 1.519.005 1.420.597 Income tax article 15 final at 1.2 PPh pasal 15 final yang Income tax article 15 final dipotong pada which already withheld in tahun berjalan 1.392.891 1.129.610 current year PPh Pasal 15 final yang belum Income tax article 15 final dipotong 126.114 290.987 not yet withheld PPh Pasal 15 final yang belum Income tax article 15 final disetor 27.171 - not yet paid Utang pajak penghasilan pasal 15 final 153.285 290.987 Income tax article 15 final Beban pajak final: Final tax expense: PPh pasal 15 1,2 1.519.005 1.420.597 Article 15 1.2 PPh pasal 23 2 104.908 - Article 23 2 Total 1.623.913 1.420.597 Total e. Pajak Kini - Tidak Final e. Current Tax - Non Final Rekonsiliasi antara laba sebelum beban pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran laba kena pajak adalah sebagai berikut: The reconciliation between income before income tax expense as shown in the consolidated statements of profit or loss and other comprehensive income and estimated taxable income is as follows: 2016 2015 Laba sebelum beban pajak Income before income tax penghasilan menurut expense per consolidated laporan laba rugi dan penghasilan statements of profit or loss and komprehensif lain konsolidasian 23.767.661 42.402.351 other comprehensive income Laba sebelum manfaat beban Income before income pajak penghasilan tax benefit expense of Entitas Anak 25.647.831 46.759.927 Subsidiaries Eliminasi dan penyesuaian 5.865.572 4.141.165 Elimination and adjustments Laba rugi sebelum manfaat Income loss before income beban pajak penghasilan tax benefit expense Perusahaan 3.985.402 216.411 of the Company