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