ASET TETAP lanjutan PT. Nippon Indosari Corpindo - Sari Roti

language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal tersebut Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Expressed in rupiah, unless otherwise stated 43 15. PERPAJAKAN 15. TAXATION a. Pajak dibayar dimuka terdiri dari: a. Prepaid taxes consist of the following: 31 DesemberDecember 31, 2015 2014 Pajak pertambahan nilai-neto 112.590.474 - Value added taxes-net Tagihan pengembalian pajak Claims for tax refund Catatan 15h - 43.298.780 Note 15h Total 112.590.474 43.298.780 Total b. Utang pajak terdiri dari: b. Taxes payable consist of the following: 31 DesemberDecember 31, 2015 2014 Pajak penghasilan: Income taxes: Pasal 21 833.280.858 966.083.111 Article 21 Pasal 42 dan 23 1.745.476.700 269.338.188 Article 42 and 23 Pasal 25 5.957.766.789 3.962.549.205 Article 25 Pasal 26 182.340.455 110.271.199 Article 26 Pasal 29 17.426.466.638 792.403.641 Article 29 Pajak pertambahan nilai-neto - 169.998.671 Value added taxes-net Total 26.145.331.440 6.270.644.015 Total c. Rekonsiliasi antara laba sebelum pajak penghasilan sebagaimana yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain dan taksiran penghasilan kena pajak adalah sebagai berikut: c. The reconciliation between profit before income tax as shown in the statement of profit or loss and other comprehensive income and estimated taxable income is as follows: Tahun yang berakhir pada tanggal 31 Desember Year ended December 31, 2014 Disajikan Kembali - Catatan 2t dan 20 As Restated - 2015 Notes 2t and 20 Laba sebelum pajak Profit before income tax penghasilan per laporan per statement of laba rugi dan penghasilan profit or loss and other komprehensif lain 378.251.615.088 252.857.341.173 comprehensive income Beda temporer: Temporary differences: Penyisihan imbalan kerja - neto 13.474.660.000 10.545.335.838 Provision for employee benefits - net Biaya bunga 12.625.023.140 - Interest cost Retur penjualan 2.635.019.689 - Sales return Amortisasi aset takberwujud 154.145.717 561.916.760 Amortization of intangible assets Akrual rabat 994.191.474 2.427.871.378 Accrued rebates Penyusutan dan kerugian Depreciation and loss pelepasan aset tetap 76.120.003.061 75.843.044.461 on disposals of fixed assets Beda permanen: Permanent differences: Beban yang tidak dapat dikurangkan 6.593.182.719 4.948.827.073 Non-deductible expenses Penghasilan bunga yang Interest income already dikenakan pajak final 14.832.584.141 970.187.057 subjected to final tax Taksiran penghasilan kena pajak 321.786.867.677 193.404.227.184 Estimated taxable income language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal tersebut Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Expressed in rupiah, unless otherwise stated 44 15. PERPAJAKAN lanjutan 15. TAXATION continued d. Rincian beban pajak penghasilan-neto adalah sebagai berikut: d. The details of income tax expense-net are as follows: Tahun yang berakhir pada tanggal 31 Desember Year ended December 31, 2014 Disajikan Kembali - Catatan 2t dan 20 As Restated - 2015 Notes 2t and 20 Beban pajak penghasilan - kini 80.446.716.919 48.351.056.796 Income tax expense - current Penyesuaian pajak penghasilan badan yang berasal dari tahun Adjustment in respect of corporate income sebelumnya Catatan 15h 15.209.861.231 - tax of the previous years Note 15h Total beban pajak penghasilan - kini 95.656.578.150 48.351.056.796 Total income tax expense - current Beban manfaat pajak tangguhan: Deferred income tax expense benefit: Penyusutan dan kerugian Depreciation and loss pelepasan aset tetap 19.030.000.765 18.960.761.115 on disposals of fixed assets Akrual rabat 248.547.869 606.967.845 Accrued rebates Amortisasi aset takberwujud 38.536.429 140.479.190 Amortization of intangible assets Retur penjualan 658.754.922 - Sales return Biaya bunga 3.156.255.785 - Interest cost Penyisihan imbalan kerja - neto 3.368.665.000 2.636.333.959 Provision for employee benefits - net Beban pajak tangguhan - neto 12.056.336.498 15.857.938.501 Deferred income tax expense - net Beban pajak penghasilan - neto 107.712.914.648 64.208.995.297 Income tax expense - net Jumlah penghasilan kena pajak dan beban pajak penghasilan kini Perusahaan untuk tahun 2015 seperti yang disebutkan di atas dan utang pajak penghasilan terkait akan dilaporkan oleh Perusahaan dalam Surat Pemberitahuan Tahunan ‘’SPT’’ pajak penghasilan badan tahun 2015 ke Kantor Pajak. The amounts of the Company’s taxable income and current income tax expense for 2015, as stated in the foregoing, and the related income tax payable will be reported by the Company in its 2015 annual income tax return ‘’SPT’’ to be submitted to the Tax Office. e. Perhitungan taksiran utang pajak penghasilan adalah sebagai berikut: e. The computation of estimated income tax payable is as follows: Tahun yang berakhir pada tanggal 31 Desember Year ended December 31, 2014 Disajikan Kembali - Catatan 2t dan 20 As Restated - 2015 Notes 2t and 20 Beban pajak penghasilan - kini 80.446.716.919 48.351.056.796 Income tax expense - current Dikurangi pajak penghasilan Less prepayments of dibayar dimuka income taxes Pasal 22 3.528.849.151 922.445.628 Article 22 Pasal 25 59.491.401.130 46.636.207.527 Article 25 Total pajak penghasilan dibayar dimuka 63.020.250.281 47.558.653.155 Total prepayments of income taxes Taksiran utang pajak penghasilan 17.426.466.638 792.403.641 Estimated income tax payable